Intergenerational Equity: Treatment of Infrastructure in New Zealand Local Government Financial Planning
研究了新西兰地方政府如何在财务规划中考虑当前和未来社区需求，通过分析五年地方当局的规划文件，发现它们有意识地做出体现代际公平的基础设施决策。
Abstract This paper examines how local government authorities plan and financially provide for infrastructure while considering the needs of current and future communities. In New Zealand the Local Government Act 2002 provides a mandate for local authority planning through the requirement to publish Long Term Council Community Plans (LTCCPs). Our content analysis of the LTCCPs, annual plans and annual reports of five New Zealand local authorities reveals that these local authorities make conscious decisions about infrastructure that reflect concern for matters of intergenerational equity. They do so despite problems in relation to valuation, depreciation, deferred maintenance and financing of infrastructure assets.