Auerbach, Alan; Baker, Bruce; Kotlikoff, Laurence; … - In: International Tax and Public Finance 4 (1997) 2, pp. 201-228
This paper uses a recently-developed technique, calledgenerational accounting, to assess New Zealand's long-term fiscalposition. Generational accounting has become a popular alternativeto traditional deficit accounting, because it provides a moreaccurate picture of the intergenerational...