Intergenerational Accounting
- Intergenerational Accounting
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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])
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