Quem perde e quem ganha com a PEC 287/2016? Uma análise pela variação da riqueza atuarial do segurado urbano brasileiro do Regime Geral de Previdência Social

Martins, Fábio Garrido Leal; Campani, Carlos Heitor

doi:10.1590/0034-761220180062

Cited by 3 publications

(8 citation statements)

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“…Discussions were also not carried out regarding the transition rules. In this sense, the study from Martins and Campani (2019), which evaluates actuarial gains and losses for beneficiaries during the transition period of the reform in light of different scenarios, including work trajectory, is a relevant reference. Analyses regarding linking the pension floor to the minimum wage also warrant future actuarial studies.…”

Section: Discussionmentioning

confidence: 99%

“…In addition, besides the results, this research contributes to strengthening the still scarce national literature on the adoption of dynamic actuarial models in the social security discussions, thus also encouraging new research. Martins and Campani (2019) stress that the current discussions about social security reform in Brazil can generally be put into three categories (even though some studies maintain an intersection between two or more areas): those that address fiscal sustainability, those that discuss distributive progressiveness, and those that focus on the beneficiary/taxpayer. In this spirit, by analyzing the actuarially balanced contribution rates (that is, that equate the expected flow of benefits to the expected flow of contributions), this article fits mainly into the third group and helps in the discussions about the attractiveness and actuarial fairness of the national social security system.…”

Section: Introductionmentioning

confidence: 99%

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Mortality dynamics and the statutory retirement age proposal: an actuarial view

Souza

2020

Rev. contab. finanç.

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This paper aimed to apply (dynamic and static) actuarial models to calculate the balanced contribution rates for the planned (at the minimum age) retirement benefit of the General Social Security System, based on the original and substitutive texts of the reform proposed by Michel Temer’s government. Even with the regular increases in life expectancy and the long-term nature of the analyses, national studies on social security are typically based on the static mortality hypothesis. The relevance of this study is evident due to the demographic changes, particularly the increase in life expectancy, experienced by the Brazilian population in recent decades and which put in question the sustainability of the national pension system. The use of dynamic actuarial models allows for more accurate discussions about the future of social security, besides contributing to the still scarce national literature. Static and dynamic actuarial models were applied to a representative individual, adjusting mortality tables from the United Nations covering 1950 to 2100. It was verified that the actuarially fair rates calculated by the dynamic actuarial model are typically higher than those obtained by the static model, especially for women. This difference is expected to increase as gains in life expectancy become more influenced by the reduction in mortality at more advanced ages. Moreover, if the social security reform is approved (in accordance with either the original or the substitutive text), there are indications from the dynamic model that the contributions rates currently charged would be excessive for men. In turn, these rates would be excessive for women considering the original text, and closer to the actuarially fair value considering the substitutive text. The development, disclosure, and regular updating of official dynamic tables (whether for mortality or other biometric assumptions) are also recommended.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Mortality dynamics and the statutory retirement age proposal: an actuarial view

Souza

2020

Rev. contab. finanç.

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“…A PEC gerou intensa articulação da base governista e da oposição, assim como mobilizou jornalistas e movimentos sociais a favor e contrários à matéria 3 . No decorrer das negociações, os planos do governo não apenas sofreram críticas, como também, enfrentaram alterações diversas (Martins & Campani, 2019). Entretanto, por conta das dificuldades para organizar sua base aliada após denúncias de corrupção, a administração decidiu postergar a votação da matéria para o dia 19 de fevereiro de 2018.…”

Section: Partidos Políticos Na Internetunclassified

“…PCdoB e PT também apresentam crescimento no número de publicações sobre a PEC com a aproximação da data prevista para votação da proposta no Congresso. A concentração de publicações em dezembro de 2016, março de 2017 e a retomada a partir do final de 2017 está ligada a eventos-chave vinculados à tramitação do projeto submetido pelo governo Temer (Martins & Campani, 2019). Mais exatamente, em dezembro de 2016, a primeira versão da PEC foi enviada ao Congresso Nacional 14 .…”

Section: Questões De Pesquisa E Estratégias Metodológicasunclassified

Tomar partido en facebook: Gobierno, oposición y la Reforma del sistema de pensiones en Brasil

Santos

Leite

Marques

2021

cdi

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El objetivo del artículo es analizar cómo los partidos políticos brasileños utilizaron las redes sociales digitales para abordar la Reforma del sistema de pensiones enviada por el entonces presidente Michel Temer (PEC 287/2016). La intención es entender (1) si, y en qué medida, los partidos de la base aliada y de la oposición usaron el Facebook para posicionarse en la Propuesta de Enmienda Constitucional; y (2) qué argumentos fueron utilizados por las agremiaciones para apoyar o criticar el proyecto enviado por el Ejecutivo. El corpus considera 222 posts publicados entre diciembre de 2016 (cuando se presentó el PEC a la Cámara) y febrero de 2018 (período inicialmente establecido/previsto por el gobierno para votar sobre el asunto), examinado a través de Análisis de Contenido cuantitativo y cualitativo. Se concluye que, en general, los partidos dieron poca visibilidad al tema, menospreciando el ambiente de comunicación digital como un espacio para convencer a la opinión pública. El manuscrito es relevante, ya que explora empíricamente cómo los partidos movilizan herramientas digitales para disputar el apoyo de la población cuando las políticas estatales están en la agenda, yendo más allá de los estudios que enfatizan las estrategias electorales.

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“…One of the main challenges in the actuarial sector of such entities is to determine the actuarial rate, which is levied on the participants' income, necessary to honor social security commitments for the payment of normal retirement (Afonso & Lima, 2011;Heiland & Yin, 2014;Souza, 2018), disability retirement and dependents' pensions (Belloni & Maccheroni, 2013;Corrêa, 2018;Gouveia, Souza, & Rêgo, 2018). The concept of actuarial justice (Queisser & Whitehouse, 2006) supports investigating how such rates are affected by changes in the plan's modality (Alonso-García, Boado-Penas, & Devolder, 2018;Rodrigues & Afonso, 2015), alteration of retirement rules (Martins & Campani, 2019), and increased longevity (Gouveia et al, 2018) applied to general social security (Freire & Afonso, 2015), private pension of public workers (Rangel & Saboia, 2013;Rodrigues & Afonso, 2015), and the RPPS (Corrêa, 2018).…”

Section: Introductionmentioning

confidence: 99%

Fair and balance rate for benefits not scheduled in defined contribution plans

Nascimento

Albuquerque

2021

Rev. contab. finanç.

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The objective of this study is to propose a methodology that, using multiple decreases, in addition to classified by actuarial profile and source of social security costs, calculates actuarially fair and balanced rates for unscheduled collective costing benefits from Defined Contribution (DC) pension plans. There are no studies in Brazil about costing rates for benefits not scheduled in pension plans of the DC modality. Any institution that pays collective cost social security benefits must determine an actuarial rate that is not insufficient, generating a financial imbalance in the fund, nor excessive, compromising the participant’s income. This work is the first study on costing rates for collective costing benefits from pension plans with DC modalities. Actuarially fair rates are obtained considering multiple decreases and equalizing the present value of contributions and the present value of pension and disability benefits, classified by actuarial profile and source of social security cost. The specific balance rate is determined for each source of social security costs and is obtained considering the actuarially fair rates for each actuarial profile. The general balance rate is obtained by the marginal contribution of each specific balance rate. The proposed methodology was used to calculate the rates of unscheduled benefits with collective costing in DC modality plans. The proposed methodology estimated that the legal changes, resulting from Constitutional Amendment 103/2019, indirectly increased by more than 4% the general balance rate of the unscheduled benefits of the Supplementary Social Security Foundation of the Federal Public Servant of the Executive Branch of the Federal Government (FUNPRESP-Exe).

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Quem perde e quem ganha com a PEC 287/2016? Uma análise pela variação da riqueza atuarial do segurado urbano brasileiro do Regime Geral de Previdência Social

Cited by 3 publications

References 29 publications

Mortality dynamics and the statutory retirement age proposal: an actuarial view

Mortality dynamics and the statutory retirement age proposal: an actuarial view

Tomar partido en facebook: Gobierno, oposición y la Reforma del sistema de pensiones en Brasil

Fair and balance rate for benefits not scheduled in defined contribution plans

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