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

Abstract

This paper quantifies the distributional aspects and progressivity of the benefits of Length of Contribution Retirement and Age Retirement of INSS, with microdata from administrative records of RGPS. Average Replacement Rate is 82,52%, average Internal Rate of Return is 5,32% and average Necessary Tax Rate is 50,53%. We also propose a new indicator, the Additional Contribution and calculate the Necessary Tax Rate using the individual Internal Rate of Return. Strong evidence of progressivity was found. Higher values for all indicators were obtained for women, less educated individuals and poorer individuals and for the Age Retirement benefit.