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Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] Review of Economics and Political Science (REPS) [ISSN:] 2631-3561 [Volume:] 6 [Issue:] 4 [Year:] 2021 [Pages:] 292-310
Verlag: 
Emerald, Bingley
Zusammenfassung: 
Purpose - This paper aims to assess the fiscal sustainability in Egypt during the period 1990-2018 using deficit accounts (DA) approach. It also tries to investigate the possibility of applying generational accounts (GA) in Egypt as a new approach to assess fiscal sustainability. Design/methodology/approach - This paper tries to assess fiscal sustainability in Egypt during 1990-2018 using DA and GA approaches. DA approach includes primary deficit indicator, tax gap indicator, augmented Dickey-Fuller stationarity test for debt/GDP ratio and Johansen co-integration test between government revenues and expenditures. However, concerning the possibility of applying GA in Egypt, field study form was designed including specific questions to academic and executive economic experts to investigate if it is possible to apply GA in Egypt. Findings - The empirical findings of the field study indicate that Egypt witnessed fiscal sustainability during the period 1990-2018 using DA. On the other hand, there are various obstacles, including administrative, technical, legal and political obstacles which hinder Egypt from applying GA to assess fiscal sustainability. Originality/value - To the best of the authors' knowledge, this paper assesses fiscal sustainability in Egypt using DA for a longer and updated time series within 1990-2018. In addition, it is the first paper to examine the possibility of assessing fiscal sustainability using GA approach in Egypt.
Schlagwörter: 
ADF test
Co-integration test
Deficit accounts
Egypt
Fiscal sustainability
Generational accounts
Net tax burden
Primary deficit
Tax gap
JEL: 
C83
D63
D64
E62
H20
H61
H62
Persistent Identifier der Erstveröffentlichung: 
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