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.
| Autor: | Bonin, Holger |
|---|---|
| ISBN: | 9783642076015 |
| Sprache: | Englisch |
| Produktart: | Kartoniert / Broschiert |
| Verlag: | Springer Nature EN |
| Veröffentlicht: | 06.12.2010 |
| Untertitel: | Theory and Application |
| Schlagworte: | B Economics and Finance Immigration Kommunal-, Regional- Landes und Lokalregierung Management science Migration Migration Policy Political Economy Population Population & demography Social & ethical issues Social Policy Social Security Sozialwesen und soziale Dienste generational accounting population economics social security reform |