National Transfer Accounts Manual

Measuring and Analysing the Generational Economy

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National Transfer Accounts (NTA) provides a coherent accounting framework of economic flows from one age group or generation to another, typically for a national population in a given calendar year. This manual consolidates and presents in a systematic fashion the concepts, the methods and estimation procedures to measure these flows of resources across age. The NTA estimates are useful to understand and analyse inter-generational economic flows, and the implications of changing population age structures for the fiscal sustainability of social programs, the accumulation of physical and human capital, macroeconomic growth, and familial support for children, youth and older persons.




Many people have contributed to the development of National Transfer Accounts and the material presented in this manual. Ronald Lee, Andrew Mason, Gretchen Donehower, Tim Miller, Naohiro Ogawa, Rikiya Matsakura, An-Chi Tung, Sang-Hyop Lee, Nicole Mun-Sim Lai, Maliki, Amonthep Chawla, Hania Zlotnik, Jorge Bravo, Cassio Turra, Bernardo Queiroz, Luis Rosero Bixby, Ian Salas, Ivan Mejía Guevara, André Medici, Joze Sambt, Robert Gal, Concepció Patxot, Nicola Sartor, Jan van Tongeren, Melinda Podor, Marjorie Pajoron, Diana Stojanovic, Turro Wongkaren and many others have contributed to the development of the NTA methodology.


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