Cuadernos de economía
versión On-line ISSN 0717-6821
ALVAREZ, Ignacio; DA SILVA, Natalia; FORTEZA, Álvaro y ROSSI, Ianina. ¿Qué Incentivos al Retiro Genera la Seguridad Social?: El Caso Uruguayo. Cuad. econ. [online]. 2010, vol.47, n.136, pp.217-248. ISSN 0717-6821. http://dx.doi.org/10.4067/S0717-68212010000200004.
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 regulations have played a significant role in inducing ear-lier 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.
Palabras clave : Incentivos al Retiro; Seguridad Social.