Et generationsregnskab for Danmark

Translated title of the contribution: Generational Accounting in Denmark

Svend E. Hougaard Jensen, Bernd Raffelhüschen, Per Jacobsen, Martin Junge

Research output: Contribution to journalJournal articleResearchpeer-review


This article shows how the method of generational accounting can be used to assess the cross-generational distribution of the lifetime tax burden in Denmark. As a result of high public debt, changing demographics and a large public deficit in the base year (1992), we find that a continuation of current fiscal policy will pass fiscal burdens onto future generations. In order to equalize the fiscal burdens on newborn and future generations, current fiscal policy would have to be tightened by an amount corresponding approximately 6 per cent of the revenue from labour income taxation or a 20 per cent increase in the VAT revenue.
Translated title of the contributionGenerational Accounting in Denmark
Original languageDanish
JournalNationaløkonomisk tidsskrift
Pages (from-to)39-60
Number of pages42
Publication statusPublished - 1996
Externally publishedYes

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