01632cas a2200241 a 4500 AALejournalIMF007425 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451839180 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Uruguay : Statistical Annex. Washington, D.C. : International Monetary Fund, 1995. 1 online resource (103 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper describes the social security system and pension reform in Uruguay. The reform of the social security system is the most important structural issue facing Uruguay. Large social security outlays have led to high rates of payroll taxes and large transfers from the Central Government, which has encouraged tax evasion and reduced the availability of resources for other essential public outlays, such as investment and other social services. Moreover, the fast growth of social security outlays has threatened the solvency of the public finances, undermined confidence, and discouraged private investment. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 1995/075 Full text available on IMF http://elibrary.imf.org/view/journals/002/1995/075/002.1995.issue-075-en.xml IMF e-Library