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Méthodes et usages des comptes générationnels : un regard décalé

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  • André Masson

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[eng] Methods and uses of generational accounting : A detached view.. A critical assessment of generational accounting (GA) studies shows that the latter cannot at the same time evaluate the long-term imbalance of transfer policies and measure the actual generational inequalities that result. These two equally useful objectives, relating to sustainability and generational equity respectively, require different methods : the first, to which GA should be confined, entails a static and accounting analysis in terms of the financial cost to government, while the second needs a more ambitious dynamic approach in terms of utility to the consumer/ saver. The fact remains thatGA could be improved in three ways : treating education expenditure as individual investment in human capital, simulating current social legislation (instead of extrapolating transfers per capita and by age) and relying on a structural trend for the future, which would eliminate the most short-term elements of current policies. [fre] Une évaluation critique des études de comptabilité générationnelle (CG) montre que ces dernières ne peuvent à la fois évaluer le déséquilibre à long terme des politiques de transferts et mesurer les inégalités effectives de bien-être qui en résultent entre générations. Ces deux objectifs également utiles, concernant respectivement la viabilité et l''équité générationnelle, exigent des méthodes différentes : le premier, auquel devrait se limiter la CG, suppose une analyse statique et comptable, en termes de coût financier pour le gouvernement ; le second requiert une approche dynamique plus ambitieuse, en termes d’utilité du consommateur-épargnant. Reste que la CG pourrait être améliorée dans trois directions, en considérant les dépenses d''éducation comme des investissements individuels en capital humain, en simulant la législation sociale courante (au lieu d’extrapoler les transferts par âge et par tête) et en adoptant comme scénario d'évolution un trend structurel qui élimine les éléments les plus conjoncturels des politiques actuelles .

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  • André Masson, 2002. "Méthodes et usages des comptes générationnels : un regard décalé," Économie et Prévision, Programme National Persée, vol. 154(3), pages 1-24.
  • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2002_num_154_3_6382
    DOI: 10.3406/ecop.2002.6382
    Note: DOI:10.3406/ecop.2002.6382
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    2. Arnaud Dellis, 2002. "Comptabilité générationnelle en Europe," Économie et Prévision, Programme National Persée, vol. 154(3), pages 25-30.
    3. Xavier Timbeau, 2011. "Solidarité intergénérationnelle et dette publique," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(1), pages 191-212.
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