Resumo

GARMENDIA, Gonzalo. Evaluating Pension System Reform in Uruguay. Perf. latinoam. [online]. 2010, vol.18, n.35, pp. 89-103. ISSN 0188-7653.

This article evaluates the reform to the system of pensions in Uruguay through these variables: coverage, fiscal impact, accumulation of funds, yield, and costs associated to the operation of the Administradoras de Fondos de Ahorro Previsional (AFAPS). The reform is evaluated positively, even though elements are identified, that must be considered in the future: to extend the reform to the rest of the system that was not included before, generate the correct structure to regulate and supervise the system, fit the age of retirement to accede to benefits, and offer alternatives for investments of the AFAPS.

Palavras-chave : reform; pensions; Uruguay; evaluation; AFAPS.