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      <record key="001" att1="001" value="130942" att2="130942">001   130942</record>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Forschungsbericht</field>
      <field key="076" subkey="">Ökonomie</field>
      <field key="079" subkey="y">http://www.ihs.ac.at/publications/eco/es-80.pdf</field>
      <field key="079" subkey="z">Keuschnigg, Christian - et al., Public Debt and Generational Balance in Austria (pdf)</field>
      <field key="079" subkey="y">http://ideas.repec.org/p/ihs/ihsesp/80.html</field>
      <field key="079" subkey="z">Institute for Advanced Studies. Economics Series; 80 (RePEc)</field>
      <field key="100" subkey="">Keuschnigg, Christian</field>
      <field key="103" subkey="">Institute of Public Finance, University of Saarland</field>
      <field key="104" subkey="a">Keuschnigg, Mirela</field>
      <field key="107" subkey="">Saarbrücken</field>
      <field key="108" subkey="a">Koman, Reinhard</field>
      <field key="111" subkey="">Institute for Advanced Studies, Vienna</field>
      <field key="112" subkey="a">Lüth, Erik</field>
      <field key="115" subkey="">University of Freiburg</field>
      <field key="116" subkey="a">Raffelhüschen, Bernd</field>
      <field key="119" subkey="">Universities of Freiburg and Bergen</field>
      <field key="331" subkey="">Public Debt and Generational Balance in Austria</field>
      <field key="403" subkey="">1. Ed.</field>
      <field key="410" subkey="">Wien</field>
      <field key="412" subkey="">Institut für Höhere Studien</field>
      <field key="425" subkey="">2000, March</field>
      <field key="433" subkey="">30 pp.</field>
      <field key="451" subkey="">Institut für Höhere Studien; Reihe Ökonomie; 80</field>
      <field key="451" subkey="h">Kunst, Robert M. (Ed.) ; Fisher, Walter (Ed.) ; Ritzberger, Klaus (Ed.)</field>
      <field key="461" subkey="">Economics Series</field>
      <field key="517" subkey="c">from the Table of Contents: Introduction; Generational Accounting: The Method; Restoring Fiscal Balance; Conclusions;</field>
      <field key="544" subkey="">IHSES 80</field>
      <field key="700" subkey="">E6</field>
      <field key="700" subkey="">H5</field>
      <field key="700" subkey="">H6</field>
      <field key="720" subkey="">Fiscal policy</field>
      <field key="720" subkey="">Social security</field>
      <field key="720" subkey="">Public debt</field>
      <field key="720" subkey="">Generational accounting</field>
      <field key="753" subkey="">Abstract: Based on Austria's fiscal stance in 1995, we compute the generational accounts for currently living as well as future</field>
      <field key="gen" subkey="e">rations. The results reveal the existence of an enormous intergenerational imbalance in favor of currently living generations</field>
      <field key=". T" subkey="o">tal public sector liabilities may be more than five times as high as the officially recorded level of public debt. Without</field>
      <field key="any" subkey="">action, future generations would face life-time net taxes that are about 65 percent higher than the tax burden of a current</field>
      <field key="new" subkey="b">orn. If the government could fully and permanently retain the expenditure cutting and revenue raising effects of the 1996</field>
      <field key="fis" subkey="c">al consolidation package and the 1997 pension reform, then it might be able to significantly reduce the intergenerational</field>
      <field key="lia" subkey="b">ilities. However, enacting both the recent tax reform 2000 and the reform of the family support scheme would increase again</field>
      <field key="the" subkey="">fiscal imbalance and intergenerational inequity of fiscal policy in Austria.;</field>
    </SEQUENTIAL>
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