Does accrual accounting alter fiscal policy decisions?-Evidence from Germany

DI Christofzik - European Journal of Political Economy, 2019 - Elsevier
… efficiency and inter-generational equity by systematically … I find a significant decline in
revenues from the sales of non-… , I assess the effects on the financial balance as well as on …

The young, the old, and the government: Demographics and fiscal multipliers

HS Basso, O Rachedi - American Economic Journal: Macroeconomics, 2021 - aeaweb.org
… spending to capture in a parsimonious way the dynamic effects of fiscal policy. Section A.5 of
the … term is highly statistically significant, with a p-value of 0.005. The value of the estimated …

Fiscal challenges and inclusive growth in ageing societies

D Rouzet, AC Sánchez, T Renault, O Roehn - 2019 - oecd-ilibrary.org
… on policy responses to address ageing-related challenges and highlights good practices.
A comprehensive approach is needed, tailored to each country’s institutional and policy

Climate-change adaptation: The role of fiscal policy

M Catalano, L Forni, E Pezzolla - Resource and Energy Economics, 2020 - Elsevier
… The intergenerational distribution of the tax burden related to … This has significant implications
when analyzing fiscal issues … We assess how these parameters affect the fiscal response …

Exploring Public Finance Policies: A Qualitative Inquiry into Fiscal Policy Analysis, Government Financial Management, and Public Sector Financial Health

A Idrus - Golden Ratio of Finance Management, 2024 - goldenratio.id
… To assess the impact of fiscal policy measures on … for private saving behavior and
intergenerational equity. … , have significant implications for social welfare and economic …

[HTML][HTML] Population aging, social security and fiscal limits

B Heer, V Polito, MR Wickens - Journal of Economic Dynamics and Control, 2020 - Elsevier
… We then measure the threshold over the period 2010–2100 … is a useful statistics to evaluate
the effects of different types of … by providing a measure of the limits faced by tax policy in …

Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability

F Dorn, S Gaebler, F Roesel - Public Choice, 2021 - Springer
… We find no significant impact on expenditures, public debt, … accounting expected gains from
transparency, generational equity… We therefore estimate event studies showing how effects of …

Analytical framework for fiscal sustainability: A review

K Pradhan - Review of Development and Change, 2019 - journals.sagepub.com
… is also useful as it can assess the fiscal sustainability of … likely to exert significant fiscal
pressure on government in future. … Therefore, to assess the generational stance of fiscal policy, …

Facing demographic challenges: Pension cuts or tax hikes?

G Kudrna, C Tran, A Woodland - Macroeconomic Dynamics, 2019 - cambridge.org
… (2015), we find (i) significant changes in the tax base, with a … detailed description of fiscal
policy to estimate fiscal costs of … The inter-generational effects on average welfare across the …

Optimal fiscal policy in a model with uninsurable idiosyncratic income risk

S Dyrda, M Pedroni - The Review of Economic Studies, 2023 - academic.oup.com
We study optimal fiscal policy in a standard incomplete-markets model with uninsurable
idiosyncratic income risk, where a Ramsey planner chooses time-varying paths of proportional …