@techreport{Benz2004Indicators,
abstract = {On the basis of an empirical application for Germany, we compare two methods for measuring
fiscal sustainability, the Generational Accounting approach and the OECD-Method. We
show that both methods can be transferred into each other. Therefore the indicators belonging
to one method can be used for the other one and consequently the set of sustainability indicators
is enlarged for both methods. Furthermore we evaluate the indicators with the criteria
theoretical deficiencies, tangibility and sensitivity. We draw the conclusion that a combination
of indicators stemming from both approaches can give a generally understandable and theoretical
correct defined description of fiscal sustainability at the same time.},
author = {Ulrich Benz and Stefan Fetzer},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H62; E62; 330; Finanzpolitik; \"{O}ffentlicher Haushalt; Intergenerative Belastungsrechnung; Vergleich; Theorie; OECD-Staaten-seitig; Deutschland},
language = {eng},
number = {118},
title = {Indicators for Measuring Fiscal Sustainability: A Comparative Application of the OECD-Method and Generational Accounting},
type = {Diskussionsbeitr\"{a}ge / Institut f\"{u}r Finanzwissenschaft der Albert-Ludwigs-Universit\"{a}t Freiburg im Breisgau},
url = {http://hdl.handle.net/10419/22992},
year = {2004}
}

