Generational accounting : theory and application /
Bonin, Holger, 1968-
Generational accounting : theory and application / Holger Bonin. - x, 268 pages : illustrations ; 24 cm. - Population economics .
1. The Rationale for Generational Accounting.- 2. Net Taxes of Living Generations.- 3. The Intertemporal Public Budget.- 4. Assessing Fiscal Imbalance.- 5. The Intertemporal State of German Public Finances.- 6. Immigration Policy and Fiscal Sustainability.- 7. Options for Social Security Reform.- 8. Whither Generational Accounting?.- A. Appendix: Proofs.- A.1 Separability of Generational Accounts.- A.2 Invariance of the Relative Fiscal Imbalance.- A.3 Normal Reaction of Future Generational Accounts.- B. Appendix: The Demographic Model.- C. Appendix: German Public Sector Budgets.- References.
Among the concepts used to assess the sustainability of fiscal policy in a changing demographic environment, generational accounting has become the most prominent. The book is an indispensable source of reference for analysts employing generational accounting and for those wishing to study intertemporal redistribution through fiscal policy.
3540422668 (alk. paper)
2001049307
Generational accounting.
339.5 / B.H.G.
Generational accounting : theory and application / Holger Bonin. - x, 268 pages : illustrations ; 24 cm. - Population economics .
1. The Rationale for Generational Accounting.- 2. Net Taxes of Living Generations.- 3. The Intertemporal Public Budget.- 4. Assessing Fiscal Imbalance.- 5. The Intertemporal State of German Public Finances.- 6. Immigration Policy and Fiscal Sustainability.- 7. Options for Social Security Reform.- 8. Whither Generational Accounting?.- A. Appendix: Proofs.- A.1 Separability of Generational Accounts.- A.2 Invariance of the Relative Fiscal Imbalance.- A.3 Normal Reaction of Future Generational Accounts.- B. Appendix: The Demographic Model.- C. Appendix: German Public Sector Budgets.- References.
Among the concepts used to assess the sustainability of fiscal policy in a changing demographic environment, generational accounting has become the most prominent. The book is an indispensable source of reference for analysts employing generational accounting and for those wishing to study intertemporal redistribution through fiscal policy.
3540422668 (alk. paper)
2001049307
Generational accounting.
339.5 / B.H.G.