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

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Diskussionsbeiträge ; No. 118

Classification and Topics

• Classification: Wirtschaft ; National Deficit; Surplus ; Fiscal Policy
• Subject: Finanzpolitik ; Öffentlicher Haushalt ; Intergenerative Belastungsrechnung ; Vergleich ; Theorie ; OECD-Staaten-seitig ; Deutschland

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Benz, Ulrich ; Fetzer, Stefan
• Event: Veröffentlichung
• (who): Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft
• (where): Freiburg i. Br.
• (when): 2004

Further information

• Handle: http://hdl.handle.net/10419/22992
• URN: urn:nbn:de:bsz:25-opus-18593
• Last update: 10.03.2025, 11:41 AM CET