Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/22992 
Year of Publication: 
2004
Series/Report no.: 
Diskussionsbeiträge No. 118
Publisher: 
Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft, Freiburg i. Br.
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: 
Document Type: 
Working Paper

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