BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Babczuk Arkadiusz
Title
Prospektywne mierniki nierównowagi finansów publicznych - generational accounting
Prospective Measures of Fiscal Imbalance - Generational Accounting
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2006, nr 1148, s. 73-84, bibliogr. 17 poz.
Issue title
Finanse publiczne w warunkach akcesji do Unii Europejskiej
Keyword
Nierównowaga fiskalna, Dług publiczny, Finanse publiczne, Polityka podatkowa
Fiscal imbalance, Public debt, Public finance, Tax policy
Note
summ.
Abstract
Celem artykułu jest prezentacja jednego ze sposobów pomiaru nierównowagi finansów publicznych. Omówiono konstrukcję, modyfikacje, zalety i wady generational accounting. Przedstawiono zastosowanie generational accounting do oceny polityki fiskalnej wybranych krajów.

The subject of this article is a presentation of Generational Accounting - one of the most popular prospective measures of fiscal imbalance. The author characterizes method of calculation of this measure as well as its possible modifications. Then, Generational Accounting advantages and disadvantages are discussed. Finally, an assessment of selected countries' fiscal policy is presented. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Full text
Show
Bibliography
Show
  1. Auerbach A., Gokhale J., Kotlikoff L., Generational Accounting: a Meaningful Alternative to Deficit Accounting, [w:] In Tax Policy and the Economy 5, ed. D. Bradford, MIT Press, Cambridge 1991, s. 55-110.
  2. Auerbach A., Gokhale J., Kotlikoff L., Generational Accounting: a Meaningful Way to Evaluate Fiscal Policy, "Journal of Economic Perspective" 1994 vol. 8, s. 73-94.
  3. Barth J., Iden G., Russek F., Do Federal Deficits Really Matter! "Contemporary Policy Issues" 1984-1985 vol. 3, nr l. s. 79-95.
  4. Eisner R., Deficits: Which, How Much, and So What! "The American Economic Review" 1984 vol. 82, nr 2, s. 295-298.
  5. Eisner R., National Savings and Budget Deficits, "The Review of Economics and Statistics" 1994vol. 76, nr l, s. 1818-1886.
  6. Eisner R., Which Budget Deficit! Some Issues of Measurement and Their Implications, "The American Economic Review" 1984 vol. 74, nr2, s. 138-143.
  7. Evans P., Do Larger Deficits Produce High Interest Rates! "The American Economic Review" 1985vol. 75j nr l, s.68-87.
  8. Evans P., Interest Rates and Expected Future Budget Deficits in the Unites States, "Journal of Political Economy" 1987 vol. 95, nr 1, s. 34-58.
  9. Evans P., A Test of Steady - State Government Debt Neutrality, "Economic Enquiry" 1989 vol. 27, nr l,s.39-55.
  10. Gokhale J., Page B., Sturrock J., Generational Accounts for the United States: an Update, "The American Economic Review" 2000 vol. 90, nr 2, s. 293-296.
  11. Haveman R., Should Generational Accounts Replace Public Budgets and Deficits? "The Journal of Economic Perspectives" 1994 vol. 8, nr 1, s. 95-111.
  12. Hoelscher G., New Evidence on Deficits and Interest Rates, "Journal of Money, Credit and banking" 1986vol. 18,nr1,s. 1-17.
  13. Kotlikoff L., The Deficit Is Not a Well - Defined Measure of Fiscal Policy, "Science" 1988 vol. 241, nr 486, s. 791-795.
  14. Kotlikoff L., Generational Accounting'. Knowing Who Pays, and When, for What We Spend, Free Press, New York 1992.
  15. Kotlikoff L., Raffelhuschen B., Generational Accounting around the Globe, "The American Economic Review" 1999 vol. 89, nr 2, s. 161-166.
  16. Raffelhuschen B., Generational Accounting in Europe, "The American Economic Review" 1999vol. 89, nr 2, s. 167-170.
  17. Takayama N., Kitamura Y., Lessons from Generational Accounting in Japan, "The American Economic Review" 1999 vol. 89, nr 2, s. 171-175.
Cited by
Show
ISSN
0324-8445
Language
pol
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu