Generational Accounting in Europe
利用代际核算方法，报告了欧盟12个成员国关于人口结构变化对当前财政政策代际影响的研究发现，对关注财政可持续性的学者和政策制定者有用。
In most member states of the European Union (EU), issues concerning sound and sustainable finances are high on the political agenda. This paper briefly reports the findings of 12 country studies that investigate the impact of the demographic transition on the intergenerational stance of current fiscal policy within EU, using the device of generational accounting as first developed by Alan J Auerbach et al. (1991).