TY - JOUR T1 - Actuarial fairness in social security calculations: application of a multiple decrement model to compare the social security factor and minimum age rules JO - Revista Contabilidade & Finanças A1 - Gouveia, André Luiz Lemos Andrade A1 - Souza, Filipe Costa de A1 - Rêgo, Leandro Chaves SN - 1519-7077 UL - 10.1590/1808-057x201805740 VL - 29 Y1 - 2018 PB - Brasil ER -