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Comptabilité générationnelle en Europe

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  • Arnaud Dellis

Abstract

[eng] Generational accounting in Europe.. 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. [fre] Depuis son apparition au début des années 90, la comptabilité générationnelle d'Auerbach, Gokhale et Kotlikoff a connu un succès considérable. À un point tel qu''elle a fait partie pendant tout un moment des documents officiels aux États-Unis et que beaucoup d'autres pays se sont dotés de cet outil. Il existe deux études internationales de comptabilité générationnelle, l'une coordonnée par le NBER et l'autre par la Commission Européenne. Ces études montrent que, malgré la convergence imposée par le traité de Maastricht, les politiques budgétaires nationales en Europe sont encore très différentes.

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  • Arnaud Dellis, 2002. "Comptabilité générationnelle en Europe," Économie et Prévision, Programme National Persée, vol. 154(3), pages 25-30.
    • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2002_num_154_3_6383
    DOI: 10.3406/ecop.2002.6383
    Note: DOI:10.3406/ecop.2002.6383
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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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    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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