The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...

The study evaluates the performance of the National Social Insurance Council (Conselho Nacional de Previdência Social - CNPS) over the 1990s. The CNPS was created in 1992 to allow for the co-participation of workers, employers and retirees in governing social security in Brazil. The evaluation...

This paper analyses the situation with respect to Social Insurance and Social Assistance of the Brazilian population disaggregated by urban/rural condition, during the nineties. We compare, by sex and individual age, activity rates and probability of receiving benefits in the period. For the...

Social security is concerned on easing the impact of contingencies that lead to capacity loss for generating income. There are, however, conceptual differences between genders with respect to social security contributions and benefits. This text is concerned with equality and specificity in the...

This paper analyses the situation of the Brazilian population disaggregated by urban/rural condition with respect to Social Insurance and Social Assistance with emphasis on recent changes. It starts with a historical overview of the system, but concentrates on new provisions mandated by the 1988...