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Fiscal Reform In Sweden: What Generational Accounting Tells Us

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  • ROBERT P. HAGEMANN
  • CHRISTOPH JOHN

Abstract

Generational accounts answer the simple question of how much future generations will have to pay in net taxes as compared to today's generations. This paper briefly reviews the concept of generational accounting and provides estimates for Sweden, where public finances deteriorated significantly after 1990. The results suggest that the measures adopted since 1994 should improve dramatically the relative position of future generations, who may nevertheless be expected to face large net tax bills.

Suggested Citation

  • Robert P. Hagemann & Christoph John, 1997. "Fiscal Reform In Sweden: What Generational Accounting Tells Us," Contemporary Economic Policy, Western Economic Association International, vol. 15(3), pages 1-12, July.
    • Handle: RePEc:bla:coecpo:v:15:y:1997:i:3:p:1-12
    DOI: 10.1111/j.1465-7287.1997.tb00472.x
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    Cited by:

    1. Mulligan, Casey B., 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," Working Papers 157, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    2. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social Security in Theory and Practice (II): Efficiency Theories, Narrative Theories, and Implications for Reform," NBER Working Papers 7119, National Bureau of Economic Research, Inc.
    3. Casey B. Mulligan, 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," NBER Working Papers 7680, National Bureau of Economic Research, Inc.
    4. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social security in theory and practice (I): Facts and political theories," Economics Working Papers 384, Department of Economics and Business, Universitat Pompeu Fabra.

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