Comptabilité générationnelle appliquée à la France: quelques facteurs d'instabilité des résultats

Carole Bonnet

Economie & Prévision, 2002, vol. 154, issue 3, 59-78

Abstract: Use of generational accounting methodology for France indicates the existence of a generational imbalance. Continuation of current fiscal and social policies would lead to a net payment by future generations that was larger than that of current generations. However, this paper indicates how the size of this imbalance is sensitive to the various assumptions adopted. The imbalance varies by a factor of 1 to 4 depending on the individualisation of the various taxes and social security contributions, treatment of debt interest, apportionment of education spending, recognition of public-sector investment, measurement of government wealth, and changes in tax profiles and transfers by age.

Keywords: Intergenerational transfers; taxation; public debt; accounting (search for similar items in EconPapers)
Date: 2002
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