Generational Accounting for France


Ousmane Dore ; Joaquim Vieira Ferreira Levy

Publication Date:

February 1, 1998

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate


This paper presents the first set of generational accounts prepared for France, illustrating the impact on different generations of current policy settings. It was developed using age profiles of taxes and transfers drawn from a 1990 survey and recent demographic projections. The results reported suggest that if all living generations were protected from future policy changes, current policy rules would imply a net tax burden on future generations more than 1½ times as large as that on current newborn generations. If the assumption that young living generations are protected is relaxed, a large net-tax imbalance in favor of “babyboomers” emerges.


Working Paper No. 1998/014



Publication Date:

February 1, 1998



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