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Generational Accounting as a Tool to Assess Fiscal Sustainability: An Overview of the Methodology

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dc.creator Bonin, Holger
dc.creator Patxot, Concepció
dc.date 2004
dc.date.accessioned 2013-10-16T07:09:24Z
dc.date.available 2013-10-16T07:09:24Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/20225
dc.identifier ppn:378148850
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/20225
dc.description The paper surveys the methodology of generational accounting, a tool for gauging intertemporal imbalance in government finances facing demographic transition. Starting from the fiscal balance rule providing the theoretical background, we review the methods of generational accountants for generating empirical projections of the items building up to the intertemporal government budget. We debate indication of generational redistribution by lifetime expected net tax payments and several indicators for fiscal sustainability found in the literature. Finally, the performance of generational accounts, which ignore behavioral and policy dynamics, is compared with that of generational welfare indicators based on overlapping generations general equilibrium models.
dc.language eng
dc.relation IZA Discussion paper series 990
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject E62
dc.subject H61
dc.subject B41
dc.subject ddc:330
dc.subject generational accounting
dc.subject fiscal sustainability
dc.subject methodology
dc.subject survey
dc.subject Finanzpolitik
dc.subject Öffentlicher Haushalt
dc.subject Haushaltsdefizit
dc.subject Intergenerative Belastungsrechnung
dc.subject Theorie
dc.title Generational Accounting as a Tool to Assess Fiscal Sustainability: An Overview of the Methodology
dc.type doc-type:workingPaper

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