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REGIME DE PREVIDÊNCIA DOS SERVIDORES PÚBLICOS: EQUILÍBRIO FINANCEIRO E JUSTIÇA ATUARIAL

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Abstract

This article analyzes the financial equilibrium of the retirement system for public servants in Brazil. After defining the theoretical model, the strategy of analysis consists in the estimate for each public servant in the PNAD-IBGE, the necessary payroll tax to finance the expected benefits. It was assumed that the actual rule (Brazil Constitutional Amendment n. 20) was in force since the admission of the servant in the labor market.

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