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Generational Accounting by Holger Bonin
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Generational Accounting

Theory and Application
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Description

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.
Release date Australia
December 6th, 2010
Author
Audience
  • Professional & Vocational
Edition
Softcover reprint of hardcover 1st ed. 2001
Illustrations
X, 268 p.
Pages
268
Dimensions
156x234x14
ISBN-13
9783642076015
Product ID
8960797

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