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Comptabilité générationnelle belge

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  • Jean-Philippe Stijns

Abstract

[fre] La comptabilité générationnelle constitue certainement un complément intéressant à la traditionnelle mesure de déficit budgétaire si elle est utilisée avec clarté et précaution. En ce qui concerne la Belgique, les générations futures verraient leurs taxes nettes croître au minimum de 61% par rapport à celles des nouveau-nés. Or, cette génération souffre déjà d'un déséquilibre par rapport à celle de ses parents et grands-parents. Les pensions et la santé représentent par ailleurs les deux charges les plus importantes pesant sur les générations futures, même par rapport à la dette consolidée de l'État. Le rétablissement d'un certain équilibre, ne fut-ce qu'en termes de cohérence des finances publiques, passerait probablement par une modération de ces transferts. [eng] Generational accounting in Belgium.. Generational accounting is undoubtedly a useful addition to traditional measurements of budget deficit if used with clarity and caution. As far as Belgium is concerned, future generations will see their net taxes grow by at least 61% in comparison with those of current newborns. Yet this generation is already suffering an imbalance in relation to that of its parents and grandparents. Pensions and health are, moreover, the two heaviest burdens facing future generations, even in comparison with consolidated government debt. The restoration of a certain balance, if only in terms of the consistency of public finance, would probably entail reducing transfers in these fields.

Suggested Citation

  • Jean-Philippe Stijns, 2002. "Comptabilité générationnelle belge," Économie et Prévision, Programme National Persée, vol. 154(3), pages 31-41.
  • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2002_num_154_3_6384
    DOI: 10.3406/ecop.2002.6384
    Note: DOI:10.3406/ecop.2002.6384
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    References listed on IDEAS

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    7. Diamond, Peter, 1996. "Generational Accounts and Generational Balance: An Assessment," National Tax Journal, National Tax Association, vol. 49(4), pages 597-607, December.
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