Resource title

Indicators for Measuring Fiscal Sustainability: A Comparative Application of the OECD-Method and Generational Accounting

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Resource description

On the basis of an empirical application for Germany, we compare two methods for measuring fiscal sustainability, the Generational Accounting approach and the OECD-Method. We show that both methods can be transferred into each other. Therefore the indicators belonging to one method can be used for the other one and consequently the set of sustainability indicators is enlarged for both methods. Furthermore we evaluate the indicators with the criteria theoretical deficiencies, tangibility and sensitivity. We draw the conclusion that a combination of indicators stemming from both approaches can give a generally understandable and theoretical correct defined description of fiscal sustainability at the same time.

Resource author

Ulrich Benz, Stefan Fetzer

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Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/22992

Resource license

Adapt according to the presented license agreement and reference the original author.