Retirement incentives: pension wealth, accrual and implicit tax Bernardo Lanza Queiroz

Por:

Lanza Queiroz, Bernardo

Colaborador(es):

Tipo de material: Texto

TextoIdioma: Inglés Detalles de publicación: México CISS UIA 2008Descripción: 73-94 p. il. 22 cmISSN:

1870-2961

Tema(s):

Clasificación CDD:

REV WSP No.6

Recursos en línea:

Disponible ADISS2016-374

En: Conferencia Interamericana de Seguridad Social Well-being and social policyResumen: This paper estimates social security financial incentives for early retirement using contemporary techniques developed in economics, and compares these estimates to those estimated for developed countries. I find that implicit tax on continued work increases with age and amounts to over one-third of an individual potential earnings at age sixty-five. The pension replacement rate shows the degree of the generosity of the Brazilian pension system, on average pension benefits correspond to 60% of labor income. In general, I find that incentives inherent to the pension system situate Brazil in the bottom level of developed countries. The replacement rates, implicit tax on work and pension accrual rates in Brazil are similar to the levels observed in the US and Canada.

Tipo de ítem:

Artículo de revista

Etiquetas de esta biblioteca: No hay etiquetas de esta biblioteca para este título. Ingresar para agregar etiquetas.

Existencias
Biblioteca actual	Biblioteca de origen	Signatura	Copia número	Estado	Fecha de vencimiento	Código de barras	Reserva de ítems
BIBLIOTECA CIESS Hemeroteca	BIBLIOTECA CIESS Hemeroteca	REV WSP No.6	1	Disponible		025620

Total de reservas: 0

Título en español: Incentivos para la jubilación: monto de la pensión, saldo acumulado e impuesto implícito.

Bibliografía p. 93-94.

This paper estimates social security financial incentives for early retirement using contemporary techniques developed in economics, and compares these estimates to those estimated for developed countries. I find that implicit tax on continued work increases with age and amounts to over one-third of an individual potential earnings at age sixty-five. The pension replacement rate shows the degree of the generosity of the Brazilian pension system, on average pension benefits correspond to 60% of labor income. In general, I find that incentives inherent to the pension system situate Brazil in the bottom level of developed countries. The replacement rates, implicit tax on work and pension accrual rates in Brazil are similar to the levels observed in the US and Canada.

PDF 221 KB

Haga clic en una imagen para verla en el visor de imágenes