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Reply to Diamond's and Cutler's Reviews of Generational Accounting

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  • Kotlikoff, Laurence J.
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    Abstract

    Generational Accounting is less than seven years old, but it has spread around the world, from Norway to New Zealand. So far, 19 countries have constructed or are currently constructing generational accounts. Most of these accounts have been produced by, or with the help of, government ministries. This growing use of generational accounting makes its scrutiny of more than academic importance. This article replies to Peter Diamond's and David Cutler's thoughtful critiques of generational accounting.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 50 (1997)
    Issue (Month): 2 (June)
    Pages: 303-14

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    Handle: RePEc:ntj:journl:v:50:y:1997:i:no._2:p:303-14

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Diamond, Peter, 1996. "Generational Accounts and Generational Balance: An Assessment," National Tax Journal, National Tax Association, vol. 49(4), pages 597-607, December.
    2. Altonji, Joseph G & Hayashi, Fumio & Kotlikoff, Laurence J, 1992. "Is the Extended Family Altruistically Linked? Direct Tests Using Micro Data," American Economic Review, American Economic Association, vol. 82(5), pages 1177-98, December.
    3. Altonji, Joseph G & Siow, Aloysius, 1987. "Testing the Response of Consumption to Income Changes with (Noisy) Panel Data," The Quarterly Journal of Economics, MIT Press, vol. 102(2), pages 293-328, May.
    4. Christopher D Carroll, 1990. "Buffer-Stock Saving and the Life Cycle/Permanent Income Hypothesis," Economics Working Paper Archive 371, The Johns Hopkins University,Department of Economics, revised Aug 1996.
    5. Hayashi, Fumio & Altonji, Joseph & Kotlikoff, Laurence, 1996. "Risk-Sharing between and within Families," Econometrica, Econometric Society, vol. 64(2), pages 261-94, March.
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    Cited by:
    1. Laurence J. Kotlikoff, 2001. "Generational Policy," NBER Working Papers 8163, National Bureau of Economic Research, Inc.
    2. Jabłonowski, Janusz & Müller, Christoph & Raffelhüschen, Bernd, 2010. "A fiscal outlook for Poland using generational accounts," FZG Discussion Papers 47, Research Center for Generational Contracts (FZG), University of Freiburg.
    3. Otto Gandenberger, 2000. "Is the Fiscal Deficit Misconceived? Proponents of Generational Accounting Overstate their Case," CESifo Working Paper Series 282, CESifo Group Munich.
    4. Engen, Eric M., 1997. "Distributional Analysis of Tax Policy," National Tax Journal, National Tax Association, vol. 50(4), pages 805-09, December.
    5. Shimasawa, Manabu & Oguro, Kazumasa & Masujima, Minoru, 2014. "Population Aging, Policy Reforms, and Lifetime Net Tax Rate in Japan: A Generational Accounting Approach," CIS Discussion paper series 625, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    6. Janusz Jablonowski & Christoph Mueller & Bernd Raffelhüschen, 2011. "A fiscal outlook for Poland using Generational Accounts," National Bank of Poland Working Papers 85, National Bank of Poland, Economic Institute.

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