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Titlebook: Generational Accounting; Theory and Applicati Holger Bonin Book 2001 Springer-Verlag Berlin Heidelberg 2001 Bilanzierung.Deutschland.Einwan

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Whither Generational Accounting?,out the long-term sustainability of public finances in a changing demographic and economic environment. As the present study has shown, generational accounting translates these concerns into practicable and accessible measures of generational redistribution, which move beyond the short-sighted traditional perspective of cash-flow budgeting.
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The Intertemporal State of German Public Finances,is somehow representative for a number of OECD countries. In particular, the provision of Social Security through a comparatively mature, pay-as-you go type of statutory pension insurance is archetypal for the Bismarckian social insurance systems frequent in western and southern Europe.
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1431-6978 , 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 su
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Moumita Barua M.D.,Martin R. Pollak M.D. other generation. The view that public debt causes intergenerational redistribution as it slows down capital formation, and burdens future generations who have to service public liabilities through increased levels of taxation, has become generally accepted among analysts since the seminal work of Buchanan (1958) and Modigliani (1961)..
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