Article(electronic)July 2023
The expected impact of the 2019 Brazilian pension reform on survivors' pensions
In: International social security review, Volume 76, Issue 3, p. 69-90
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Abstract
AbstractThis study analyses the expected changes in survivors' pensions resulting from the permanent rules of the 2019 pension reform in Brazil. Actuarial annuities are used for representative worker profiles. The dispersion in the replacement rate values decreases, except for the highest income level. The rates needed to finance survivors' pensions decrease relatively more than do the rates for old‐age pensions. The internal rates of return significantly decrease. There is a heterogeneous change in the distributive aspects of the pension system. The reform shall affect the adequacy and intragenerational equity of old‐age and survivors' pensions.
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