摘要：This article discusses the main determinants of the expansion of corporate pension plans in Brazil. Among the factors emphasized in this analysis are income distribution, employment distribution according to firm size and sector of economic activity and the degree of labor market formalization. It is shown that cost differential is not the main barrier to the diffusion of private pension plans among small firms. The article also explores the feasibility of certain measures destined to further the expansion of corporate pension plan coverage in the country. Among these measures, allowance for the creation of pension plans by professional associations and the establishment of an adequate fiscal treatment are highlighted.
其他摘要：This article discusses the main determinants of the expansion of corporate pension plans in Brazil. Among the factors emphasized in this analysis are income distribution, employment distribution according to firm size and sector of economic activity and the degree of labor market formalization. It is shown that cost differential is not the main barrier to the diffusion of private pension plans among small firms. The article also explores the feasibility of certain measures destined to further the expansion of corporate pension plan coverage in the country. Among these measures, allowance for the creation of pension plans by professional associations and the establishment of an adequate fiscal treatment are highlighted.
关键词：Private pensions;income distribution;employment;labor market;social security;Previdência privada;distribuição de renda;emprego;mercado de trabalho;seguridade
其他关键词：Private pensions; income distribution; employment; labor market; social security
