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Eine kritische Bestandsaufnahme des Generational Accounting

Eine kritische Bestandsaufnahme des Generational Accounting

          
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About the Book

Inhaltsangabe: Einleitung: Am liebsten hätten Ökonomen und Politiker ein Maß zur Verfügung, das sämtliche Auswirkungen staatlicher Eingriffe auf den privaten Sektor aufzeigt. Da ein solches aber nicht existiert, wird versucht, zumindest Teilaspekte der Fiskalpolitik zu beleuchten. Hierbei können vier wesentliche Grundfragen der Fiskalpolitik unterschieden werden. Eine davon, nämlich welche Generation, unterschieden nach Geschlecht und Geburtsjahrgängen, für den Staatskonsum bezahlen muss, kann durch Generationenkonten beantwortet werden. Die drei anderen, wieviel der Staat im Zeitablauf konsumiert, die intragenerationelle Verteilung und die durch den Staat ausgelösten Verzerrungen ökonomischer Entscheidungen, können mit Hilfe dieses Ansatzes nicht hinreichend beantwortet werden. Ausgehend von der Frage nach der Höhe der steuerlichen Nettobelastung verschiedener Alterskohorten werden Generationenkonten zur Beurteilung intergenerativer Verteilungswirkungen verschiedener staatlicher Maßnahmen und ökonomischer Entwicklungen herangezogen. Dabei gilt Fiskalpolitik als intergenerativ ausgewogen, wenn sich künftige Generationen im Durchschnitt einem genauso hohen Nettosteuersatz gegenübersehen wie heutige. Eine solche Politik kann ohne eine Veränderung von Steuern, Transfers und Ausgaben für alle Zeiten aufrechterhalten werden. Im Gegensatz dazu muss bei einer intergenerationell unausgewogenen Politik der Zeitpfad dieser Zahlungsströme letztendlich verändert werden. Wenn diese Politik in großem Ausmaß von künftigen zu heutigen Generationen umverteilt, muss der Nettosteuersatz künftiger Generationen steigen, was Arbeits-, Spar- und Investitionsanreize vermindert und somit die zukünftige wirtschaftliche Entwicklung beeinträchtigt. Liegt hingegen eine Umverteilung zuungunsten heutiger Generationen vor, muss die Nettobelastung künftiger Generationen sinken, um ein ständiges Wachstum des öffentlichen Nettovermögens zu verhindern. Die vorliegende Arbeit gibt einen umfassenden Ü


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Product Details
  • ISBN-13: 9783838625997
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838625994
  • Publisher Date: 23 Aug 2000
  • Height: 210 mm
  • No of Pages: 82
  • Series Title: German
  • Weight: 118 gr

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