¿Qué Incentivos al Retiro Genera la Seguridad Social?: El Caso Uruguayo
2010; Pontifical Catholic University of Chile; Volume: 47; Issue: 136 Linguagem: Inglês
10.4067/s0717-68212010000200004
ISSN0717-6821
AutoresIgnacio Álvarez, Natalia da Silva, Álvaro Forteza, Ianina Rossi,
Tópico(s)Labor market dynamics and wage inequality
ResumoUnlike many OECD and Latin American countries, in Uruguay activity rates among male workers have been growing in recent decades.According to several studies, social security regulations have played a significant role in inducing earlier retirement in several OECD countries.We analyze the incentives to retire in Uruguay's largest pension program, both before and after the reform introduced in 1996.We find that the reform reduced the implicit tax on continued activity and, in a few cases , transformed it into a net subsidy.Nevertheless, in most cases, the tax is still high in Uruguay, much higher than in developed countries.
Referência(s)