Generational Accounting

Generational Accounting

Die intergenerative Belastungsrechnung (englisch (inter)generational accounting), auch Generationenrechnungswesen, stellt Instrumente zur Überprüfung der Generationengerechtigkeit bereit. Hierbei werden Teilaspekte der Fiskalpolitik beleuchtet.

Als intergenerativ ausgewogene Politik gelten Maßnahmen, die dazu führen, dass kommende Generationen einem ebenso hohen Nettosteuersatz ausgesetzt sind, wie die heutige.

Literatur

  • Ralf Kronberger: Welche Bedeutung hat eine alternde Bevölkerung für das österreichische Steueraufkommen? In: Österreichische Akademie der Wissenschaften. Vienna Yearbook of Population Research 2005, Wien (zum Herunterladen:[1])

Wikimedia Foundation.

Игры ⚽ Поможем решить контрольную работу

Schlagen Sie auch in anderen Wörterbüchern nach:

  • Generational accounting — is a method of accounting for redistribution of lifetime tax burdens across generations from social insurance, including social security and social health insurance. It goes beyond conventional government budget measures, such the national debt… …   Wikipedia

  • Generational Accounting — An accounting method that considers how current fiscal policies affect future generations. Generational accounting analyzes whether government spending and tax programs that benefit current members of society will produce an unfair tax obligation …   Investment dictionary

  • Intergenerational Accounting — Die intergenerative Belastungsrechnung (englisch (inter)generational accounting), auch Generationenrechnungswesen, stellt Instrumente zur Überprüfung der Generationengerechtigkeit bereit. Hierbei werden Teilaspekte der Fiskalpolitik beleuchtet.… …   Deutsch Wikipedia

  • National accounts — Economics …   Wikipedia

  • Laurence Kotlikoff — Infobox Person name = Laurence J. Kotlikoff image size = 121px caption = birth date = birth date and age|1951|01|30 birth place = death date = death place = occupation = Economist, Professor, Author spouse = parents = children = website =… …   Wikipedia

  • Generation — For other uses, see Generation (disambiguation). Five generations of one family: in the center, a child; on the far left, her mother; on the far right, the child s grandmother; second from the left, the child s great grandmother; and second from… …   Wikipedia

  • Wealth — For other uses, see Wealth (disambiguation). Wealth is the abundance of valuable resources or material possessions. The word wealth is derived from the old English wela, which is from an Indo European word stem.[1] An individual, community,… …   Wikipedia

  • Wealth (economics) — In economics and business, wealth of a person or nation is the value of assets owned net of liabilities owed (to foreigners in the case of a nation) at a point in time. The assets include those that are tangible (land and capital) and financial… …   Wikipedia

  • Demographic economics — or population economics is the application of economics to demography, the study of human populations, including size, growth, density, distribution, and vital statistics.[1] Analysis includes economic determinants and consequences of marriage… …   Wikipedia

  • Tasa de dependencia — por país en 2008, según el Banco Mundial. Tasa de dependencia es el índice demográfico que expresa, en forma de tasa y en porcentaje, la relación existente entre la población dependente y la población productiva, de la que aquella depende. En las …   Wikipedia Español

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”