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Albert-Ludwigs-Universität Freiburg im Breisgau >
Institut für Volkswirtschaftslehre und Finanzwissenschaft I, Universität Freiburg >
Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg >
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http://hdl.handle.net/10419/22992
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| Title: | | Indicators for Measuring Fiscal Sustainability: A Comparative Application of the OECD-Method and Generational Accounting  |
| Authors: | | Benz, Ulrich Fetzer, Stefan |
| Issue Date: | | 2004 |
| Series/Report no.: | | Diskussionsbeiträge / Institut für Finanzwissenschaft der Albert-Ludwigs-Universität Freiburg im Breisgau 118 |
| 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. |
| JEL: | | H62 E62 |
| Persistent Identifier of the first edition: | | urn:nbn:de:bsz:25-opus-18593 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg
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