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Record Nr. |
UNINA9910458321203321 |
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Titolo |
Generational accounting around the world [[electronic resource] /] / edited by Alan J. Auerbach, Laurence J. Kotlikoff, and Willi Leibfritz |
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Pubbl/distr/stampa |
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Chicago, : University of Chicago Press, c1999 |
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ISBN |
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1-281-22307-7 |
9786611223076 |
0-226-03218-3 |
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Descrizione fisica |
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1 online resource (548 p.) |
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Collana |
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A National Bureau of Economic Research project report |
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Altri autori (Persone) |
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AuerbachAlan J |
KotlikoffLaurence J |
LeibfritzWilli |
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Disciplina |
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Soggetti |
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Finance, Public - Accounting |
Generational accounting |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and indexes. |
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Nota di contenuto |
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Front matter -- Contents -- Introduction -- 1 From Deficit Delusion to the Fiscal Balance Rule: Looking for an Economically Meaningful Way to Assess Fiscal Policy -- 2 The Methodology of Generational Accounting -- 3 Generational Accounting in General Equilibrium -- 4 An International Comparison of Generational Accounts -- 5 Argentina's Generational Accounts: Is the Convertibility Plan's Fiscal Policy Sustainable? -- 6 Generational Accounting in Australia -- 7 Generational Accounts for Belgium -- 8 Generational Accounting in Brazil -- 9 Canada: On the Road to Fiscal Balance -- 10 Public Debt, Welfare Reforms, and Intergenerational Distribution of Tax Burdens in Denmark -- 11 Generational Accounting for France -- 12 Unification and Aging in Germany: Who Pays and When? -- 13 Generational Accounts for Italy -- 14 Generational Accounts for the Netherlands -- 15 Generational Accounting in New Zealand -- 16 Generational Accounting and Depletable Natural Resources: The Case of Norway -- 17 Generational Accounts in Sweden -- 18 Thailand's Generational Accounts -- 19 Generational Accounting in Japan -- 20 Generational |
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Accounting in Portugal -- 21 Generational Accounts for the United States: An Update -- Contributors -- Author Index -- Subject Index |
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Sommario/riassunto |
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The realities of mounting government debt, tax burdens, and an aging population raise serious concerns about the financial legacy confronting future generations. How great a fiscal burden will current policies leave to subsequent generations, and how might changes in those policies alter the intergenerational distribution of public welfare? Generational accounting has recently emerged as a robust new method of fiscal analysis and planning designed to assess the long-term sustainability of fiscal policy and to measure the extent of the financial load ultimately borne by present and future generations. A seminal contribution to public economics, generational accounting has already been adopted by 23 nations around the world. Combining the latest and most extensive country-by-country generational analyses with a comprehensive review of generational accounting's innovative methodology, these papers are a consummate resource for economists, political scientists, and policy makers concerned with fiscal health and responsibility. |
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