EAN: 9783540422662

GENERATIONAL ACCOUNTING - HOLGER BONIN GEBUNDEN

Among the concepts used to assess the sustainability of fiscal policy in a changing demographic
environment  generational accounting has become the most prominent. This book gives a complete
and up-to-date introduction to the theory and practice of the method. It reveals deficiencies
of the original residual concept and discusses various measures of intergenerational
redistribution based on the recent sustainability approach to generational accounting. An
application using data on German public finances serves to provide an in-depth explanation and
practical illustration of the technique. The study develops new procedures to evaluate the
fiscal externalities of migration and the redistribution of net wealth among living generations
resulting from Social Security reform. The book is an indispensable source of reference for
analysts employing generational accounting and for those wishing to study intertemporal
redistribution through fiscal policy.

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