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003			CIESS
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022			_a1870-2961
040			_aBiblioteca CIESS _bspa _cBiblioteca CIESS _dgvzj
041			_aeng
082			_aREV WSP No.6
100	1		_aLanza Queiroz, Bernardo _923784
245	1	0	_aRetirement incentives: pension wealth, accrual and implicit tax _cBernardo Lanza Queiroz
260			_aMéxico _bCISS _bUIA _c2008
300			_a73-94 p. _bil. _c22 cm.
310			_aSemestral
362			_aRevista Well-being and Social Policy, Vol. 4, No. 1, First semester 2008
500			_aTítulo en español: Incentivos para la jubilación: monto de la pensión, saldo acumulado e impuesto implícito.
504			_aBibliografía p. 93-94.
520			_aThis 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.
538			_aPDF 221 KB
650			_aSeguridad social _vPublicaciones periódicas _zMéxico _920432
650			_aPensiones _xAdministración _zCanadá _924053
710			_aConferencia Interamericana de Seguridad Social _9114
710			_aUniversidad Iberoamericana. Ciudad de México _923683
856			_uhttp://162.222.203.113/Analiticas/ADISS2016-374.pdf _zDisponible ADISS2016-374
942			_cART _2ddc
999			_c30297 _d30297
773	0		_032179 _923732 _aConferencia Interamericana de Seguridad Social _b _dMéxico CISS UI 2006-2014 _o025620 _tWell-being and social policy _w _x1870-2961 _z