NESİLSEL HESAPLAMA

Öz

Bu çalışmada nesilsel hesaplama yaklaşımının teorik temelleri ve nesilsel hesap kavramının önemi açıklanmış, bütçe açığı rakamlarının maliye ve borç politikasının nesiller arası etkilerinin belirlenmesinde uygun olmayan göstergeler olduğu savunularak mali denge kuralının önemi üzerinde durulmuş ve son bölümde seçilmiş ülke ekonomileri için yapılmış nesilsel hesaplama çalışmalarından örnekler verilmiştir.

Anahtar Kelimeler

• Nesilsel Hesap, Nesilsel Hesaplama, Hükümetin Dönemler Arası Bütçe Kısıtı, Mali Denge Kuralı

GENERATIONAL ACCOUNTING

Öz

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

Anahtar Kelimeler

• Generational Account , Generational Accounting , Government’s Intertemporal Budget Constraint , Fiscal Balance Rule

Kaynakça

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2. ALTAMIRANDA, M.F. (1999). Argentina’s generational accounts: Is the convertibility plan’s fiscal policy sustainable?. A.J. AUERBACH, L. KOTLIKOFF, W. LEIBFRITZ (ed.) Generational Accounting Around the World, İçinde, Chicago: The University of Chicago Press.
3. AUERBACH A.J., CHUN, Y.J. (2006). Generational accounting in Korea.Journal of the Japanese and International Economies, 20, 234–268. ss.
4. AUERBACH A.J., KOTLIKOFF, L. (1999). The methodology of generational accounting. A.J. AUERBACH, L. KOTLIKOFF, W. LEIBFRITZ (ed.), Generational Accounting Around the World, İçinde, Chicago: The University of Chicago Press.
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7. BONIN, H. (2001). Generational accounting: theory and application. Berlin: Springer-Verlag.
8. BOVENBERG, A.L., RELE, H.T. (1999). Generational accounts for the Netherlands. A.J. AUERBACH, L. KOTLIKOFF, W. LEIBFRITZ (ed.), Generational Accounting Around the World. Chicago, İçinde, The University of Chicago Press.

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17. JENSEN S.E.H., RAFFELHUSCHEN, B. (1999). Public debt, welfare reforms and intergenerational distribution of tax burdens in Denmark. A.J. AUERBACH, L. KOTLIKOFF, W. LEIBFRITZ (ed.) Generational Accounting Around the World, İçinde, Chicago: The University of Chicago Press.
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27. STINJS, J.P. (1999). Generational accounts for Belgium. A.J. AUERBACH, L. KOTLIKOFF, W. LEIBFRITZ (ed.) Generational Accounting Around the World, İçinde Chicago: The University of Chicago Press.