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Author:Auerbach, Alan J. 

Working Paper
Generational accounts: a meaningful alternative to deficit accounting

A presentation of a set of generational accounts that can be used as an alternative to the federal budget deficit in assessing intergenerational policy, concluding that the fiscal burdens on future generations will be significantly larger than those on existing generations if current tax policy remains unchanged.
Working Papers (Old Series) , Paper 9103

Working Paper
Social security and Medicare policy from the perspective of generational accounting

An application of the generational accounting method of fiscal policy analysis to projected spending paths for Social Security and Medicare suggesting that, under realistic assumptions for these programs, future generations as well as current young Americans could bear a significantly larger share of the burden of government spending than previously thought.
Working Papers (Old Series) , Paper 9206

Conference Paper
Tax policy and corporate borrowing

Conference Series ; [Proceedings] , Volume 33 , Pages 136-172

Working Paper
The annuitization of Americans' resources: a cohort analysis

An analysis of the changes since 1960 in the share of Americans' resources that are annuitized, which has declined slightly for younger Americans but has risen dramatically for the elderly, with important implications for the national saving rate and income inequality.
Working Papers (Old Series) , Paper 9413

Journal Article
Generational accounts: a new approach to fiscal policy evaluation

A discussion of why budget deficits are inadequate measures of the long-run effect of fiscal policy on intergenerational redistributi- on, and an assertion that policy evaluation would be better served by looking at generational accounts.
Economic Commentary , Issue Nov

Journal Article
The 1995 budget and health care reform: a generational perspective

A presentation of the baseline generational accounts for 1992, estimating both the effect of the Omnibus Budget Reconciliation Act of 1993 and the further impact of the Clinton administration's health reform proposal.
Economic Review , Volume 30 , Issue Q I , Pages 20-30

Working Paper
Reassessing the social returns to equipment investment

Working Paper Series / Economic Activity Section , Paper 129

Journal Article
Restoring generational balance in U.S. fiscal policy: what will it take?

A study of the magnitudes of tax increases, transfer cuts, or reductions in government purchases that would be needed to rectify the huge imbalance in the generational stance of U.S. fiscal policy, concluding that congressionally proposed outlay reductions in nondefense and non-Social Security spending would still be insufficient to bridge the gap.
Economic Review , Issue Q I , Pages 2-12

Conference Paper
Estimating the effects of fiscal policy in OECD countries - comments

Proceedings

Conference Paper
The case for open-market purchases in a liquidity trap

Proceedings , Issue Mar

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