IMF-哥斯达黎加：技术援助报告普遍基本养老金：目标和制约因素（英）

TECHNICAL ASSISTANCE REPORT COSTA RICA Universal Basic Pension: Objectives and Constraints SEPTEMBER 2023 Prepared By Csaba Feher, Christoph Freudenberg, Julieth Pico Mejía, and Ivania García Cascante Authoring Departments Fiscal Affairs Department ©2023 International Monetary Fund The contents of this document constitute technical advice provided by the staff of the International Monetary Fund to the authorities of Costa Rica (the "CD recipient") in response to their request for technical assistance. Unless the CD recipient specifically objects to such disclosure, this document (in whole or in part) or summaries thereof may be disclosed by the IMF to the IMF Executive Director for [insert name of the country of the CD recipient], to other IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the CD recipient, and upon their request, to World Bank staff, and other technical assistance providers and donors with legitimate interest [if applicable only] members of the Steering Committee of [name of RCDC) or Thematic Fund)] (see Staff Operational Guidance on the Dissemination of Capacity Development Information). Publication or Disclosure of this report (in whole or in part) to parties outside the IMF other than agencies or instrumentalities of the CD recipient, World Bank staff, other technical assistance providers and donors with legitimate interest [if applicable only] members of the Steering Committee of [name of RCDC or Thematic Fund] shall require the explicit consent of the CD recipient and the IMF’s [authoring] department. IMF Technical Assistance Report | 3 Contents Acronyms _________________________________________________________________________5 Preface ____________________________________________________________________________6 Executive Summary _________________________________________________________________ 8 I. Introduction _____________________________________________________________________12 A. Macroeconomic and Fiscal Landscape ________________________________________________ 12 B. Demographic Background __________________________________________________________ 12 C. Labor Market Conditions ___________________________________________________________ 14 D. Poverty and Social Protection _______________________________________________________ 16 E. Capital Market Constraints __________________________________________________________ 18 II. The Pension System ______________________________________________________________ 19 A. Introduction ______________________________________________________________________ 19 B. Introduction ______________________________________________________________________ 20 C. Mandatory and Voluntary, Defined Contribution Schemes _________________________________ 22 D. Noncontributory Scheme ___________________________________________________________ 23 E. Issues and Considerations __________________________________________________________ 24 F.