¿Qué Incentivos al Retiro Genera la Seguridad Social?: El Caso Uruguayo

• Autores: Ianina Rossi, Natalia da Silva, Ignacio Álvarez, Álvaro Forteza
• Localización: Cuadernos de economía: Latin American Journal of Economics, ISSN-e 0717-6821, Nº. 136, 2010, págs. 217-247
• Idioma: español
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• Resumen

  • Unlike many OECD and Latin American countries, in Uruguay activity rates among male workers have been growing in recent decades. According to several studies, social security egulations have played a significant role in inducing earlier retirement in several OECD countries. We analyze the incentives to retire in Uruguay's largest pension program, both before and after the reform introduced in 1996. We find that the reform reduced the implicit tax on continued activity and, in a few cases , transformed it into a net subsidy. Nevertheless, in most cases, the tax is still high in Uruguay, much higher than in developed countries.