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Comptabilité générationnelle en Europe

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  • Arnaud Dellis

Abstract

Since its emergence in the early 1990s, the generational accounting of Auerbach, Gokhale and Kotlikoff has enjoyed considerable success – to such an extent that for a long while it was incorporated in official documents in the United States and many other countries have adopted this tool. There exist two international studies of generational accounting, one coordinated by the NBER and the other by the European Commission. These studies show that, despite the convergence required by the Treaty of Maastricht, domestic fiscal policies in Europe still remain very different.

Suggested Citation

  • Arnaud Dellis, 2002. "Comptabilité générationnelle en Europe," Economie & Prévision, La Documentation Française, vol. 154(3), pages 25-30.
  • Handle: RePEc:cai:ecoldc:ecop_154_0025
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    References listed on IDEAS

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    1. André Masson, 2002. "Méthodes et usages des comptes générationnels : un regard décalé," Économie et Prévision, Programme National Persée, vol. 154(3), pages 1-24.
    2. Alan J. Auerbach & Philip Oreopoulos, 1999. "Generational Accounting and Immigration in the United States," NBER Working Papers 7041, National Bureau of Economic Research, Inc.
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    Cited by:

    1. André Masson, 2002. "Méthodes et usages des comptes générationnels : un regard décalé," Économie et Prévision, Programme National Persée, vol. 154(3), pages 1-24.

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    Keywords

    Generational accounting; public finance;

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