Social protection policy in Brazil is a historically built patchwork of programmes that pay different values to people in the same situation, leaves many unprotected (in particular, 17 million children) and is fraught with duplications and other inefficiencies. This paper proposes an approach...

This paper seeks to estimate the distributive impact of the taxes and other fiscal contributions that finance social security in Brazil. Making a certain number of strong hypotheses relative to the fiscal incidence of social security financing, we compute a measure of incidence that aggregates...

Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public servants' earnings, Social Security pensions, unemployment benefits and Social Assistance...

The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

This article describes and assesses indicators of social security coverage in Brazil over the period 1992 to 2006 for employed workers and the elderly. While the coverage of retired workers has shown some degree of stability over the past years, that of employed workers changed significantly...

What are the possible impacts of social protection benefits on economic growth? Although the main objective of these benefits is to protect people from poverty, shocks and social risks - and not promote economic growth - this question pervades both the theoretical and the empirical literature on...