Fernandes, Reynaldo; Narita, Renata Del Tedesco - Associação dos Centros de Pós-Graduação em … - 2005
In this paper, we calculate the necessary payroll tax to reach the financial equilibrium of the retirement system for formal workers in the private sector in Brazil (INSS). Such an exercise allows us to identify the formal employees who contribute to the increase of the INSS deficit. Although we...