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Generational Accounting

Generational Accounting

Holger Bonin

206,38 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2001
Materia
Sociedad y cultura: general
ISBN:
9783540422662
206,38 €
IVA incluido
Disponible

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Sobre IBD

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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