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    <title>EconStor Collection: Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg</title>
    <link>http://hdl.handle.net/10419/77</link>
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      <title>Generational accounting: Quo vadis?</title>
      <link>http://hdl.handle.net/10419/56414</link>
      <description>Title: Generational accounting: Quo vadis?
&lt;br/&gt;
&lt;br/&gt;Authors: Raffelhüschen, Bernd
&lt;br/&gt;
&lt;br/&gt;Abstract: This paper focuses on the problems involved in developing cross-country comparisons of the intergenerational stance of fiscal policy. Of course, these comparisons are nowadays based on the method of generational accounting and in particular most of them rely on comparing the total size of intertemporal public liabilities (IPLs). I first utilize the machinery of generational accounting in order to calculate the composition of the countries` IPLs, that is the sum of explicit and implicit liabilities embedded in the respective fiscal policies for several European countries and the United States. The findings suggest that the ranking in a cross-country comparison is very sensitive to a) the legal settings concerning social transfer adjustment over time, b) the degree to which unreliable or time-inconsistent reforms are taken into account, c) the respective countries` business cycle status in the base-year. The second aim of this paper is to outline recent and future applications of generational accounting.</description>
      <pubDate>Sun, 29 Oct 2000 22:58:59 GMT</pubDate>
    </item>
    <item>
      <title>Intergenerative Effekte einer lebenszyklusorientierten Einkommensteuerreform: Die Einfachsteuer des Heidelberger Steuerkreises</title>
      <link>http://hdl.handle.net/10419/56413</link>
      <description>Title: Intergenerative Effekte einer lebenszyklusorientierten Einkommensteuerreform: Die Einfachsteuer des Heidelberger Steuerkreises
&lt;br/&gt;
&lt;br/&gt;Authors: Feist, Karen; Krimmer, Pascal; Raffelhüschen, Bernd
&lt;br/&gt;
&lt;br/&gt;Abstract: Das folgende Kapitel skizziert kurz die Grundzüge des Einfachsteuersystems. Die intergenerativen Verteilungswirkungen eines Übergangs zur Einfachsteuer werden dann in Kapitel 3 untersucht. Dazu wird zunächst in Abschnitt 3.1 die Methodik der Generationenbilanzierung erläutert und als Referenzszenario die Generationenbilanz des Status quo vorgestellt. Abschnitt 3.2 legt eine Generationenbilanz der Einfachsteuer vor, die zum einen die Entlastungswirkung für zukünftige Generationen, zum anderen die altersspezifischen Belastungen bzw. Entlastungen der heutigen Generationen offenlegt. Abschnitt 3.3 zeigt, wie sich diese Ergebnisse verändern, wenn der Wachstumsimpuls berücksichtigt wird, der von einem Übergang zur Einfachsteuer ausgeht. Kapitel 4 beschließt die Untersuchung mit einer Beurteilung der Einfachsteuer anhand der gewonnenen Erkenntnisse.</description>
      <pubDate>Sun, 29 Oct 2000 22:58:59 GMT</pubDate>
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    <item>
      <title>Public finances in the European Union: Is convergence sustainable?</title>
      <link>http://hdl.handle.net/10419/56412</link>
      <description>Title: Public finances in the European Union: Is convergence sustainable?
&lt;br/&gt;
&lt;br/&gt;Authors: Bonin, Holger; Raffelhüschen, Bernd
&lt;br/&gt;
&lt;br/&gt;Abstract: In this paper, we discuss the latest generational accounting results for 12 of the 15 EU member states, which were prepared on behalf of the European Commission by an international team of experts. We proceed as follows: Section 2 summarises the characteristic features of the standardised generational accounting concept on which the computations were based. Section 3 investigates the divergence of the European countries in terms of long-run fiscal sustainability, and attempts to work out the fundamental forces behind this outcome. Section 4 focuses on the long-term state of fiscal policy in Germany and the UK. This seems instructive, since the two states run markedly contrasted public pension systems. Counterfactual experiments are used to assess the potential for more balanced fiscal policy. Section 5 concludes the paper.</description>
      <pubDate>Thu, 29 Oct 1998 22:58:59 GMT</pubDate>
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    <item>
      <title>Earlier or later in CGE-models: The case of a tax reform proposal</title>
      <link>http://hdl.handle.net/10419/56411</link>
      <description>Title: Earlier or later in CGE-models: The case of a tax reform proposal
&lt;br/&gt;
&lt;br/&gt;Authors: Honerkamp, Josef; Moog, Stefan; Raffelhüschen, Bernd
&lt;br/&gt;
&lt;br/&gt;Abstract: The German Income Tax Reform 2000 was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001a dispute arose, centering around the question, whether or not the later stages of the German Income Tax Reform should be brought forward as a means of stimulating the stuttering engine of the German economy. Abstracting from the seemingly Keynesian viewpoint, we analyze the individual and social welfare effects in order to find the answer of what to do. The paper presents the welfare analysis of the early German Income Tax Reform within a simplified CGE model of the Auerbach–Kotlikoff type.</description>
      <pubDate>Mon, 29 Oct 2001 22:58:59 GMT</pubDate>
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