Fernandes, Reynaldo; Gremaud, Amaury Patrick - Associação dos Centros de Pós-Graduação em … - 2004
This article analyzes the financial equilibrium of the retirement system for public servants in Brazil. After defining the theoretical model, the strategy of analysis consists in the estimate for each public servant in the PNAD-IBGE, the necessary payroll tax to finance the expected benefits. It...