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Nesilsel Hesaplama = Generational Accounting

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Author(s): İlter ÜNLÜKAPLAN

Journal: Dogus University Journal
ISSN 1302-6739

Volume: 10;
Issue: 1;
Start page: 160;
Date: 2009;
Original page

Keywords: Nesilsel Hesap | Nesilsel Hesaplama | Hükümetin Dönemler Arası Bütçe Kısıtı | Mali Denge Kuralı | Generational Account | Generational Accounting | Government’s Inter-temporal Budget Constraint | Fiscal Balance Rule

ABSTRACT
In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.

Tango Jona
Tangokurs Rapperswil-Jona

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