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Comptabilité générationnelle en Europe

Arnaud Dellis ()

Economie & Prévision, 2002, vol. 154, issue 3, 25-30

Abstract: Since its emergence in the early 1990s, the generational accounting of Auerbach, Gokhale and Kotlikoff has enjoyed considerable success ? to such an extent that for a long while it was incorporated in official documents in the United States and many other countries have adopted this tool. There exist two international studies of generational accounting, one coordinated by the NBER and the other by the European Commission. These studies show that, despite the convergence required by the Treaty of Maastricht, domestic fiscal policies in Europe still remain very different.

Keywords: Generational accounting; public finance (search for similar items in EconPapers)
Date: 2002
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