(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Brasileira de Economia (Online) |
Texto Completo: | http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402007000300005 |
Resumo: | In this paper we apply the Generational Accounting methodology for the Brazilian public sector and for the two social security systems of the country - RGPS (private sector workers system) and RPPS (civil servants system). On the whole, in the basic scenario we found an imbalance of 98%, what is equivalent to say that future generations will face a fiscal burden 98% higher than the fiscal burden faced by an individual born in the base year. The imbalance observed in the RGPS and RPPS are also higher and has important impacts over the total imbalance. Moreover, the imposition of a set of social security reforms will tend to promote the intergenerational balance when we consider all taxes and transfers. Notwithstanding, the generational imbalance in the social security systems will persist. These considerations, in turn, indicate that the Brazilian public sector will continue to collect huge amounts of wealth, consumption and property taxes in order to afford the imbalance in its social security systems. |
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(Un)sustainability and reform of the social security system in Brazil: a generational accounting approachSocial security and public pensionsfiscal policy and simulation modelsIn this paper we apply the Generational Accounting methodology for the Brazilian public sector and for the two social security systems of the country - RGPS (private sector workers system) and RPPS (civil servants system). On the whole, in the basic scenario we found an imbalance of 98%, what is equivalent to say that future generations will face a fiscal burden 98% higher than the fiscal burden faced by an individual born in the base year. The imbalance observed in the RGPS and RPPS are also higher and has important impacts over the total imbalance. Moreover, the imposition of a set of social security reforms will tend to promote the intergenerational balance when we consider all taxes and transfers. Notwithstanding, the generational imbalance in the social security systems will persist. These considerations, in turn, indicate that the Brazilian public sector will continue to collect huge amounts of wealth, consumption and property taxes in order to afford the imbalance in its social security systems.Fundação Getúlio Vargas2007-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402007000300005Revista Brasileira de Economia v.61 n.3 2007reponame:Revista Brasileira de Economia (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGV10.1590/S0034-71402007000300005info:eu-repo/semantics/openAccessMiessi,FabioSouza,André Portelaeng2008-03-27T00:00:00Zoai:scielo:S0034-71402007000300005Revistahttp://bibliotecadigital.fgv.br/ojs/index.php/rbe/issue/archivehttps://old.scielo.br/oai/scielo-oai.php||rbe@fgv.br1806-91340034-7140opendoar:2008-03-27T00:00Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach |
title |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach |
spellingShingle |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach Miessi,Fabio Social security and public pensions fiscal policy and simulation models |
title_short |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach |
title_full |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach |
title_fullStr |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach |
title_full_unstemmed |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach |
title_sort |
(Un)sustainability and reform of the social security system in Brazil: a generational accounting approach |
author |
Miessi,Fabio |
author_facet |
Miessi,Fabio Souza,André Portela |
author_role |
author |
author2 |
Souza,André Portela |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Miessi,Fabio Souza,André Portela |
dc.subject.por.fl_str_mv |
Social security and public pensions fiscal policy and simulation models |
topic |
Social security and public pensions fiscal policy and simulation models |
description |
In this paper we apply the Generational Accounting methodology for the Brazilian public sector and for the two social security systems of the country - RGPS (private sector workers system) and RPPS (civil servants system). On the whole, in the basic scenario we found an imbalance of 98%, what is equivalent to say that future generations will face a fiscal burden 98% higher than the fiscal burden faced by an individual born in the base year. The imbalance observed in the RGPS and RPPS are also higher and has important impacts over the total imbalance. Moreover, the imposition of a set of social security reforms will tend to promote the intergenerational balance when we consider all taxes and transfers. Notwithstanding, the generational imbalance in the social security systems will persist. These considerations, in turn, indicate that the Brazilian public sector will continue to collect huge amounts of wealth, consumption and property taxes in order to afford the imbalance in its social security systems. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-09-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402007000300005 |
url |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402007000300005 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.1590/S0034-71402007000300005 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html |
dc.publisher.none.fl_str_mv |
Fundação Getúlio Vargas |
publisher.none.fl_str_mv |
Fundação Getúlio Vargas |
dc.source.none.fl_str_mv |
Revista Brasileira de Economia v.61 n.3 2007 reponame:Revista Brasileira de Economia (Online) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista Brasileira de Economia (Online) |
collection |
Revista Brasileira de Economia (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rbe@fgv.br |
_version_ |
1754115904849838080 |