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Generational accounting in Europa.

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Generational accounting is an instrument for identifying the long-term implications of current fiscal and social policy. Taking into account the future demographic development, generational accounting shows which effects a prolongation of a given policy will have on the tax and transfer payments of living as well as future generations. In particular, generational accounts show whether the tax and transfer-policy of a selected base-year can be maintained into the indfinite future or whether sooner or later adjustments will be necessary in order to meet the government's intertemporal budget constraint.
(European Economy. Reports and Studies. 06. January 1999. Luxembourg. 215pp. Tab. Graph. Bibliogr. )

CM-27-99-152-EN-C (online)
ISBN 92-828-8601-8 (online)

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