The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

This paper describes the main characteristics of "reverse mortgage" and it also assesses the main aspects related to its implementation in Brazil. A reverse mortgage is an equity release product that allows old people to convert their housing asset into an income flow, without the requirement of...

Portuguese Abstract: Neste artigo, avaliamos os efeitos da incidência conjunta das quedas do nível de ocupação, do Programa Emergencial de Preservação do Emprego e da Renda (Medida Provisória 936/2020) e da Renda Básica Emergencial (Lei 13.982/2020) sobre a distribuição da renda...

The aim of the paper is to analyze the impact of the General Social Security System (RGPS) on regional disparities in Brazil. The study examines the impact of social security on regional income distribution at different scales by means of econometric tests, and conventional measures of...

This study sought to quantify the impact of demographics on the expense of the public pensions as a share (%) of the Gross Domestic Product GDP, by 2060 and 2100, based upon a simplified forecasting model. The results show a strong expansion in expenditures due to the fast and intense process of...

This paper seeks to estimate the distributive impact of the taxes and other fiscal contributions that finance social security in Brazil. Making a certain number of strong hypotheses relative to the fiscal incidence of social security financing, we compute a measure of incidence that aggregates...