30 Years of Generational Accounting: A Critical Review

Activity: Talk or presentation typesOral presentationScientific

Description

The question whether fiscal policies can be considered sustainable in the light
of population ageing is old, but still relevant. Even more so, its relevance
has increased recently as public debt levels have gone up dramatically as a
result of the COVID-19 crisis. The follow-up question if public finances are
deemed unsustainable is also still relevant: to what level should the public
debt ratio be reduced in order to restore fiscal sustainability? The standard
approach to assess fiscal sustainability is that of generational accounting
(GA). This paper reviews GA. It argues that GA is a powerful instrument
that puts the finger on the balance between generations. At the same time,
GA suffers from some weaknesses that have become more significant over
time. We conclude that it is time to update GA.
Period19 Aug 2022
Event title2022 Annual IIPF Conference
Event typeConference
LocationLinz, AustriaShow on map