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Item Details
Title: GENERATIONAL ACCOUNTING
THEORY AND APPLICATION
By: Holger Bonin
Format: Hardback

List price: £136.00


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ISBN 10: 3540422668
ISBN 13: 9783540422662
Publisher: SPRINGER-VERLAG BERLIN AND HEIDELBERG GMBH & CO. KG
Pub. date: 28 August, 2001
Edition: 2001 ed.
Series: Population Economics
Pages: 268
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 work gives a complete and contemporary introduction to the theory and practice of the method.
Synopsis: 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.
Illustrations: 33 black & white tables, biography
Publication: Germany
Imprint: Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Returns: Returnable
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