Reforma da previdencia: Uma avaliacao dos impactos distributivos da proposta de emenda constitucional 287/2016 sobre os beneficios programaveis de aposentadoria do RGPS

Abstract

This article quantifies the distributive aspects of the initial version of the pension reform proposal presented by the Temer government. We calculated the Replacement Rate, Internal Rate of Return and Required Rate for the Retirement by Contribution Time for the Retirement by Age benefits of RGPS for different profiles of workers. Differences by gender, income and benefit will no longer exist. Women, those who retire by age, and low-income workers are the most affected. The reform is not neutral, not even during the transition time.