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  • Book
  • © 2001

Generational Accounting

Theory and Application

Authors:

  1. Holger Bonin

    1. Forschungsinstitut zur Zukunft der Arbeit (IZA), Bonn, Germany

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Part of the book series: Population Economics (POPULATION)

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Table of contents (8 chapters)

  1. Front Matter

    Pages I-X
    PDF

  3. Net Taxes of Living Generations

    • Holger Bonin
    Pages 13-35

  4. The Intertemporal Public Budget

    • Holger Bonin
    Pages 37-47

  5. Assessing Fiscal Imbalance

    • Holger Bonin
    Pages 49-91

  8. Options for Social Security Reform

    • Holger Bonin
    Pages 189-233

  9. Whither Generational Accounting?

    • Holger Bonin
    Pages 235-239

  10. Back Matter

    Pages 241-268
    PDF
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About this book

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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Keywords

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Authors and Affiliations

  • Forschungsinstitut zur Zukunft der Arbeit (IZA), Bonn, Germany

    Holger Bonin

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Bibliographic Information

  • Book Title: Generational Accounting

  • Book Subtitle: Theory and Application

  • Authors: Holger Bonin

  • Series Title: Population Economics

  • DOI: https://doi.org/10.1007/978-3-662-04595-4

  • Publisher: Springer Berlin, Heidelberg

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer-Verlag Berlin Heidelberg 2001

  • Hardcover ISBN: 978-3-540-42266-2Published: 28 August 2001

  • Softcover ISBN: 978-3-642-07601-5Published: 06 December 2010

  • eBook ISBN: 978-3-662-04595-4Published: 14 March 2013

  • Series ISSN: 1431-6978

  • Edition Number: 1

  • Number of Pages: X, 268

  • Topics: Population Economics, Social Policy

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Buy it now

eBook USD 129.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

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