Spanish Abstract: Ante la inquietud de 37 empresarios sobre la conveniencia de atender un riesgo de trabajo sin dar aviso al Instituto Mexicano del Seguro Social (IMSS) para evitar el incremento de la prima de riesgo de trabajo, se realiza esta investigación donde se establece la relación...

This paper analyzes the evolution of the social security system in Uruguay, from the 19th century to the re-institutionalization of the “Banco de Previsión Social” (BPS) in 1986. It is common to consider that the legislation of retirement began in 1896 with the foundation of the first fund;...

We estimate indicators of incentives to retire in a sample of individuals affiliated to the main Uruguayan social security program and we assess their impact on retirement and pension claims observed between 1996 and 2004. The implicit tax on work in this population is high compared to other...

This paper estimates the demand curves faced individually by each pension fund management firm that serves compulsory saving for old age in Chile, in 1993-2002. These firms –Administradoras de Fondos de Pensiones, AFP- sell their services by retail methods, contacting each client separately....

The activity rate of mature men has increased in Uruguay in recent decades. This trend is remarkably different from what has been observed in most developed and Latin American countries. We analyze in this paper the incentives to retire implicit in the main social security program of Uruguay. We...

We analyze recent trends of the activity rates and retirement of Uruguayan old age workers. We find that in Uruguay, unlike in several developed countries and most Latin American countries, the activity rates of old-age men are not falling. On the contrary, in recent decades the activity rate of...

In firms subject to tariff regulations, the authorities have developed “regulatory” accounting methods, to identify accepted costs and possible supernormal lrates of return. These methods are also useful in industries free from price regulation, because information about the economic rate of...

PISA 2006 results showed huge differences in educational attainment across Spanish regions. The aim of this paper is to analyze the factors explaining these differences. Our results indicate that differences in family characteristics of students from different regions are crucial in explaining...