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Progressividade e Aspectos Distributivos na Previdência Social: Uma Análise com o Emprego dos Microdados dos Registros Administrativos do RGPS

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  • Afonso, Luís Eduardo

Abstract

Este trabalho quantifica os aspectos distributivos das Aposentadorias por Tempo de Contribuição e Aposentadorias por Idade do INSS, com os microdados dos registros administrativos do RGPS. A Taxa de Reposição média foi 82,52%, a Taxa Interna de Retorno média foi 5,32% e o valor médio da Alíquota Necessária foi de 50,53%. Propõe-se também um novo indicador, a Contribuição Adicional e o cálculo da Alíquota Necessária com o emprego da Taxa Interna de Retorno individual. Foram encontradas fortes evidências de progressividade. Valores maiores para todos indicadores foram obtidos para mulheres, indivíduos menos escolarizados, de menor renda e para aposentadorias por idade.

Suggested Citation

  • Afonso, Luís Eduardo, 2016. "Progressividade e Aspectos Distributivos na Previdência Social: Uma Análise com o Emprego dos Microdados dos Registros Administrativos do RGPS," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 70(1), March.
    • Handle: RePEc:fgv:epgrbe:v:70:y:2016:i:1:a:38338
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