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Life, death & tax ...
Government balance sheet represented using generational accounting
Source: European Commission. (2000) European Economy: Generational accounting in Europe. Directorate‐General for Economic and Financial Affairs.
Generational accounting framework applied to health funding
Government transfers (lifetime)
Tax transfers to government (lifetime)
Health programs:
IVF Treatment Influenza vaccination Diabetes treatment Influenza
Education Allowances Child subsidies Pensions
Income taxes Excise taxes Property taxes Sales taxes Corporate taxes
∑ (1)
Where in year t:
(2) (3)
Model design based on: Kotlikoff L. Generational Accounting: Knowing Who Pays, and When, for What We Spend. New York. New York, USA: Free Press, 1992.
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Costs and revenue by age
