登入選單
返回Google圖書搜尋
其他書名
A Ceiling Definition Impact Analysis
出版SSRN, 2005
URLhttp://books.google.com.hk/books?id=cz3jzwEACAAJ&hl=&source=gbs_api
註釋The Brazilian social security system, through its most recent reform, established a contributions and benefits ceiling for the public servants. Such measure, if implemented, will diminish public servants contributions. On the other hand, the implementation of this ceiling also requires the previous institution of a pension fund (on the part of the governmental units). This will generate a co-payment of the same units, though limited to 1:1 with the worker's contribution. It is clear that the financial gains and/or losses resulting from the imposition of a contribution and benefit ceiling does not reflect the whole impact of the reform. However, it was understood that it is highly relevant, since it generates effects immediately after its implementation. In this context, the main objective of the study was to analyze the impact of the ceiling t on public servants social security systems, by each level of government: federal, state and municipal. For each one of these levels, the study considered desegregation by type of competence (executive, legislative and judiciary, whatever the case may be), sex and level of schooling. Amongst the conclusions of this study, based on Rais data, is the fact that the losses of revenues (and the new expenditure corresponding to the government co-payment to the fund) reflect the differentiations in the wages distribution among government levels, type of competence, schooling level and sex of the civil servant. It was also shown that the losses are inversely proportional to the value of the ceiling.