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Title:Indicators for Measuring Fiscal Sustainability: A Comparative Application of the OECD-Method and Generational Accounting PDF Logo
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.
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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