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Autor:innen: 
Erscheinungsjahr: 
2004
Schriftenreihe/Nr.: 
CESifo Working Paper No. 1214
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of ?implicit tax? in pension contributions. The clearest advantages of the revision appear in situations where pension liabilities are shifted from the corporate sector to government, and where part of the public pension system is privatised. The proposed revision raises public debt and deficit to new orders of magnitude. The paper provides a framework for setting the debt and deficit targets under both current and proposed definitions.
Schlagwörter: 
pensions
public debt and deficit
implicit debt
national accounts
JEL: 
H5
H6
H1
Dokumentart: 
Working Paper
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