NESİLSEL HESAPLAMA

Yıl 2009, Cilt: 10 Sayı: 1, 160 - 172, 01.01.2009

İlter Ünlükaplan

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

• ABLETT, J. (1996). Generational accounting - An Australian perspective. Review of Income and Wealth, 42 (1), 91-105. ss.
• 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.
• AUERBACH A.J., CHUN, Y.J. (2006). Generational accounting in Korea.Journal of the Japanese and International Economies, 20, 234–268. ss.
• 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.
• AUERBACH, A.J, GOKHALE, J., KOTLIKOFF, L.J. (1991). Generational accounts: A meaningful alternative to deficit accounting. D. BRADFORD (ed.), Tax Policy and the Economy, İçinde, Massachutes: MIT Press.
• AUERBACH, A.J., BAKER, B. KOTLIKOFF, L.J. WALLISER, J. (1997). Generational accounting in New Zealand: Is there generational balance?”. Journal of International Tax and Public Finance, 4 (2), 201-228. ss.
• BONIN, H. (2001). Generational accounting: theory and application. Berlin: Springer-Verlag.
• 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.
• BUCHANAN, J.M. (1958). Public principles of public debt: A defense and restatement. Homewood: Irwin.
• CARDARELLI, R, SEFTON, J., KOTLIKOFF, L.J. (1999). Generational accounting in the UK. Bank of England, Department of Social Services.
• CHAMLEY, C. (1981). The welfare costs of capital income taxation in a growing economy. Journal of Political Economy, 89, 468-496. ss.
• CHOJNICKI, X., DOCQUIER, F. (2007). Fiscal Policy and Educational Attainment in the United States: A Generational Accounting Perspective. Economica, 74, 329–350. ss.
• FELDSTEIN, M.S. (1974). Social security, induced retirement and aggregate capital accumulation. Journal of Political Economy, 82, 905-926. ss.
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• FISHER, E.O.N., KASA, K. (1997). Generational accounting in open economies. IDEAS Working Paper Series.
• GROOT, O.J.D. (2007). Generational accounting in Latvia: Time for action. Baltic Journal of Economics,.7 (1), 35-51. ss.
• 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.
• KOTLIKOFF, L.J. (1979). Social security and equilibrium capital intensity, Quarterly Journal of Economics, 93, 233–253. ss.
• KOTLIKOFF, L.J. (1988). The deficit is not a well defined measure of fiscal policy. Science, 241, 791-795. ss.
• KOTLIKOFF, L.J. (1992). Generational accounting. New York: Free Press.
• KOTLIKOFF, L.J. (1993). From deficit delusion to the fiscal balance rule - looking for a sensible way to measure fiscal policy. Journal of Economics, 7, 17-41. ss.
• KOTLIKOFF, L.J., FEHR, H. (1995). Generational accounting in general equilibrium. NBER Working Paper Series No. 5090.
• KOTLIKOFF, L.J., LEIBFTITZ, W. (1998). An international comparison of - generational accounts. NBER Working Paper Series No. 6447.
• LERNER, A.P. (1948), The burden of national debt, L.A. METZLER, H.S. PERLOFF, E.D. DOMAR (ed.), Income, employment and public policy: Essays in honor of Alvin H. Hansen, İçinde, New York: W.W. Norton.
• MODIGLIANI, F. (1961), Long run implications of alternative fiscal policies and the burden of the national debt. The Economic Journal, 71, 730-755. ss.
• RAFFELHUSCHEN, B., RISA, A.E. (1996). Generational accounting and intergenerational welfare. Public Choice, 93, 149–163. ss.
• 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.