Generational Accounting in Portugal: An assessment of long-term fiscal sustainability and intergenerational inequality

J Pinheiro - Portuguese Economic Journal, 2021 - Springer
… to an alternative fiscal indicator, known as ‘generational … Traditional fiscal measures, namely
deficit and debt accounting, … that generational accounts provide fairly good approximations. …

A burden on future generations? How we learned to hate deficits and blame the baby boomers

M Cooper - The Sociological Review, 2021 - journals.sagepub.com
… proponent of generational accounting, Laurence Kotlikoff. … philosophy which formed a
significant component of his oeuvre … generational accounting method into a systematic alternative

microWELT: Microsimulation projection of full generational accounts for Austria and Spain

M Spielauer, GT Horvath, M Fink, G Abio, G Souto… - 2020 - econstor.eu
… as inputs in Generational Accounting are similar to some of the … (2017), we deviate from
standard Generational Accounting in … ; ie, in order to prevent a deficit, taxes are increased to the …

US inequality and fiscal progressivity: An intragenerational accounting

AJ Auerbach, LJ Kotlikoff… - Journal of Political …, 2023 - journals.uchicago.edu
… results are little changed by positing alternative ACP shapes. … our previous work developing
generational accounting. For … limit the growth in projected deficits beyond the budget period…

[图书][B] MicroWELT.: Microsimulation Projection of Full Generational Accounts from a Comparative Welfare State Perspective: Results for Spain, Austria, Finland, and …

M Spielauer, T Horvath, M Fink, G Abio, G Souto… - 2020 - ntaccounts.org
… , accounting for age, gender, education, and family type. This allows to compute Full Generational
Accounts (… We found significant differences in the interplay between private and public …

The UK pensions landscape–A critique of the role of accountants and accounting technologies in the treatment of social and societal risks

GB Kaifala, C Paisey, NJ Paisey - Critical perspectives on accounting, 2021 - Elsevier
… are a potential source of significant social and societal risks. This paper critiques the role of
… and deficits. We also include a range of personal services firms, including accounting and …

[引用][C] 30 Years of Generational Accounting: A Critical Review

E Westerhout - 2022 - CentER Discussion Paper

Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability

J Brown, J Dillard - Meditari Accountancy Research, 2021 - emerald.com
… As discussed above, to meaningfully account for non-financial matters such as those associated
with … Similar sentiments are being expressed in accounting, public policy, economics, …

Critical perspective on public deficits: contrasting conventional and Islamic views

IA Faiz - Journal of Islamic Accounting and Business Research, 2023 - emerald.com
Purpose This study aims to investigate the public deficit issue by contrasting conventional
and Islamic views encompassing the paradigm, technical base, orientation and consequence …

[图书][B] Portrait of a “gentlemanly” profession: Whiteness and the persistent racial imperviousness of accounting

AJ Saatkamp - 2022 - search.proquest.com
… , and deficit discourse within the history of accounting and … harmful, deficit discourse that
cannot possibly yield meaningful, justice… by deficit thinking, and argue for an alternative research …