%0 Journal Article %T EFECTOS DISTRIBUTIVOS DE LA REFORMA DE LA SEGURIDAD SOCIAL: EL CASO URUGUAYO %A FORTEZA %A ALVARO %J Cuadernos de econom¨ªa %D 2007 %I Scientific Electronic Library Online %R 10.4067/S0717-68212007000100002 %X we present in this paper an estimation of the distributive effects of the reform of the uruguayan pensions system initiated in 1995. the estimation is based on simulations done with an overlapping generations model adapted and calibrated to the uruguayan reality. we compute the expected changes in the generational accounts of several groups of workers, considering different generations, gender and income level. the simulations are done in the framework of a small open economy macroeconomic model, and hence we can simultaneous and consistently assess the micro and macro impact of the reform %K pensions %K generational accounting. %U http://www.scielo.cl/scielo.php?script=sci_abstract&pid=S0717-68212007000100002&lng=en&nrm=iso&tlng=en