Generational Accounting

Theory and Application

  • Holger┬áBonin

Part of the Population Economics book series (POPULATION)

Table of contents

  1. Front Matter
    Pages I-X
  2. Holger Bonin
    Pages 13-35
  3. Holger Bonin
    Pages 37-47
  4. Holger Bonin
    Pages 49-91
  5. Holger Bonin
    Pages 189-233
  6. Holger Bonin
    Pages 235-239
  7. Back Matter
    Pages 241-268

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.


Bilanzierung Deutschland Einwanderung Fiskalpolitische Nachhaltigkeit Generationenbilanzierung Germany Rentenreform fiscal policy fiscal sustainability generational accounting immigration migration migration policy social security social security reform

Authors and affiliations

  • Holger┬áBonin
    • 1
  1. 1.Forschungsinstitut zur Zukunft der Arbeit (IZA)BonnGermany

Bibliographic information

  • DOI
  • Copyright Information Springer-Verlag Berlin Heidelberg 2001
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Springer Book Archive
  • Print ISBN 978-3-642-07601-5
  • Online ISBN 978-3-662-04595-4
  • Series Print ISSN 1431-6978
  • Buy this book on publisher's site