TY  - BOOK
AU  - Lanza Queiroz,Bernardo
ED  - Conferencia Interamericana de Seguridad Social
ED  - Universidad Iberoamericana. Ciudad de México
TI  - Retirement incentives: pension wealth, accrual and implicit tax
SN  - 1870-2961
U1  - REV WSP No.6 
PY  - 2008///
CY  - México
PB  - CISS, UIA
KW  - Seguridad social
KW  - Publicaciones periódicas
KW  - México
KW  - Pensiones
KW  - Administración
KW  - Canadá
N1  - Título en español: Incentivos para la jubilación: monto de la pensión, saldo acumulado e impuesto implícito; Bibliografía p. 93-94
N2  - 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
UR  - http://162.222.203.113/Analiticas/ADISS2016-374.pdf
ER  -