This chapter reviews the concepts, methods, and results of studies that analyze the
incidence of taxes. The purpose of such studies is to determine how the burden of a …

BACKGROUND Despite the growing use of assisted reproductive technologies (ART)
worldwide, there is only a limited understanding of the economics of ART to inform policy …

The share of the population aged 60 and over is projected to increase in nearly every
country in the world during the period 2005–50. Population ageing will tend to lower both …

The idea for this book came from the time the authors spent at the Statistics and Applied
Mathematical Sciences Institute (SAMSI) in Research Triangle Park in North Carolina …

Sustainability of pension systems, intergeneration fiscal equity under population aging, and
accounting for health care benefits for future retirees are examples of problems that cannot …

The appeal to'our obligations to future generations' is one of the most forceful, emotional and
effective arguments available to politicians and citizens and is the cornerstone of all modern …

Demographic ageing is a reality-within 25 years half the population of Western Europe will
be over 50, one quarter over 65, and the Less Developed Countries will contain one billion …

When credit markets to finance investment in human capital are missing, the competitive
equilibrium allocation is inefficient. When generations overlap, this failure can be mitigated …

Many studies describe the potentially adverse impact on employment of the payroll costs of
financing public pension programmes. Conventionally, empirical studies treat contributions …

Among the concepts used to assess the sustainability of fiscal policy in a changing
demographic environment, generational accounting has become the most prominent. This …