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Generational Accounting: Theory and Application

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Generational Accounting: Theory and Application Cover

 

Synopses & Reviews

Publisher Comments:

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.

Table of Contents

The Rationale for Generational Accounting.- Net Taxes of Living Generations.- The Intertemporal Public Budget.- Assessing Fiscal Imbalance.- The Intertemporal State of German Public Finances.- Immigration Policy and Fiscal Sustainability.- Options for Social Security Reform.- Whither Generational Accounting?- Appendix.- References.

Product Details

ISBN:
9783540422662
Author:
Bonin, Holger
Publisher:
Springer
Author:
Bonin, H
Location:
Berlin, Heidelberg
Subject:
General
Subject:
Economics
Subject:
Generational accounting
Subject:
Economics - Macroeconomics
Subject:
Economics - General
Subject:
Deutschland
Subject:
Einwanderung
Subject:
Fiscal Sustainability
Subject:
Fiskalpolitische Nachhaltigkeit
Subject:
Generationenbilanzierung
Subject:
Germany
Subject:
Immigration
Subject:
Rentenreform
Subject:
Social Security Reform
Subject:
Population Economics
Subject:
Social Policy
Subject:
Policy
Subject:
Language, literature and biography
Subject:
Business and Economics
Subject:
Population
Copyright:
Edition Description:
Book
Series:
Population Economics
Series Volume:
no. 48
Publication Date:
20011002
Binding:
HARDCOVER
Language:
English
Illustrations:
Yes
Pages:
278
Dimensions:
235 x 155 mm 1270 gr

Related Subjects

Business » Accounting and Finance
History and Social Science » Economics » General
History and Social Science » Sociology » General
Science and Mathematics » Materials Science » General

Generational Accounting: Theory and Application New Hardcover
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