注：成長率1.5％、割引率5.0％と仮定。政府の教育費支出については政府の消費とみなし若年世代の受益として算入しないケース。いずれも推計の基準年以前の負担、受益については算入していない。
資料：佐藤康仁（2013）の世代会計をベースに、2014年4月および2017年4月の消費税率引き上げによる影響を反映させて再推計した結果。

• Auerbach, Alan J. and Laurence J. Kotlikoff (1987). Dynamic Fiscal Policy. Cambridge, England: Cambridge University Press.

• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1991). "Generational Accounts: A Meaningful Alternative to Deficit Accounting." in David Bradford (ed.) Tax Policy and the Economy Volume 5, Cambridge, MA: The MIT Press, pp.55-110. *

• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1992). "Social Security and Medicare Policy from the Perspective of Generational Accounting." in James M. Poterba (ed.) Tax Policy and the Economy Volume 6, Cambridge, MA: The MIT Press, pp.129-145. *
• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1992). "Generational Accounting: A New Approarch to Understanding the Effects of Fiscal Policy on Saving." The Scandinavian Journal of Economics Vol.94 No.2, pp.303-318. *
• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1992). "Assessing the Impact of Income Tax, Social Security Tax, and Health Care Spending Cuts on U.S. Saving Rates." Economic Review, Federal Reserve Bank of Cleveland, Vol.28 No.4, pp.13-21. *
• Kotlikoff, Laurence J. (1992). Generational Accounting: Knowing Who Pays, and When, for What We Spend, New York: The Free Press. （香西泰〔監訳〕『世代の経済学―誰が得をし、誰が損をするのか』日本経済新聞社、1993年）
• Muellbauer, John (1992). "Comment on A. J. Auerbach, J. Gokhale and L. J. Kotlikoff, 'Generational Accounting: A New Approach to Understanding the Effects of Fiscal Policy on Saving'." The Scandinavian Journal of Economics Vol.94 No.2, pp.319-322. *

• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1993). "Generational Accounts and Lifetime Tax Rates, 1900-1991." Economic Review, Federal Reserve Bank of Cleveland, Vol.29 No.1, pp.2-13. *
• Cutler, David (1993). "Book Review: Generational Accounting: Knowing Who Pays, and When, for What We Spend." National Tax Journal Vol.46 No.1, pp.61-67. *

• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1994). "Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy." The Journal of Economic Perspectives Vol.8 Iss.1, pp.73-94. *
• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1994). "The 1995 Budget and Health Care Reform: A Generational Perspective." Economic Review, Federal Reserve Bank of Cleveland, Vol.30 No.1, pp.20-30. *
• Boll, Stephan, Bernd Raffelhüschen and Jan Walliser (1994). "Social Security and Intergenerational Redistribution: A Generational Accounting Perspective." Public Choice Vol.81 Iss.1-2, pp.79-100. *
• Goode, Richard and C. Eugene Steuerle (1994). "Generational Accounts and Fiscal Policy." Tax Notes, November 21, pp.1027-1032.
• Haveman, Robert (1994). "Should Generational Accounts Replace Public Budgets and Deficits?" The Journal of Economic Perspectives Vol.8 Iss.1, pp.95-111. *
• Kotlikoff, Laurence J. and Jagadeesh Gokhale (1994). "Passing the Generational Buck." The Public Interest 114, pp.73-81. *

• Auerbach, Alan J., Jagadeesh Gokhale and Laurence J. Kotlikoff (1995). "Restoring Generational Balance in U.S. Fiscal Policy: What Will It Take?" Economic Review, Federal Reserve Bank of Cleveland, Vol.31 No.1, pp.2-12. *
• Beker, Dean (1995). Robbing the Cradle? A Critical Assessment of Generational Accounting, Washington, D.C.: Economic Policy Institute.
• CBO (1995). Who Pays and When? An Assessment of Generational Accounting, The Congress of the United States Congressional Budget Office. *
• Fisher, Eric O'N (1995). "A New Way of Thinking about the Current Account." International Economic Review Vol.36 No.3, pp.555-568. *
• Gokhale, Jagadeesh, Bernd Raffelhüschen and Jan Walliser (1995). "The Burden of German Unification: A Generational Accounting Approarch." Finanzarchiv, Neue Folge, 52, pp.141-165. *
• Hagemann, Robert (1995). "Generational Accounts for Sweden." in Desmond Lachman, Adam Bennett, John H. Green, Robert Hagemann and Ramana Ramaswamy, Challenges to the Swedish Welfare State, Washington, D.C.: International Monetary Fund, pp.47-52. *
• Kotlikoff, Laurence J. (1995). "Generational Accounting." NBER Reporter, Winter 1995/6, pp.8-14. *
• Leibfritz, Willi, Deborah Roseveare, Douglas Fore and Eckhard Wurzel (1995). "Ageing Populations, Pension Systems and Government Budgets: How Do They Affect Saving?" OECD Economics Department Working Papers No.156. *
• OECD (1995). "Effects of Ageing Populations on Government Budgets." OECD Economic Outlook 57, June 1995, pp.33-42. *(y_sato)
• 増田潤（1995）「世代会計の試算について」『ESP』No.281, pp.66-68.
• 吉田浩（1995）「世代会計によるアプローチ」『ESP』No.277, pp35-39.
• 吉田浩（1995）「世代別会計による戦後世代別純負担額の計測」『明海大学経済学論集』第7巻第1・2号、pp.57-69.

• Ablett, John (1996). "Intergenerational Accounting and Saving in Australia." The Economic Record Vol.72 No.218, pp.236-245. *
• Ablett, John (1996). "Generational Accounting - An Australian Perspective." Review of Income and Wealth Series 42 Number 1, pp.91-105. *
• Boll, Stephan. "Intergenerational Redistribution through the Public Sector - Methodology of Generational Accounting and Its Empirical Application to Germany." Discussion paper 6/96, Economic Research Group of the Deutsche Bundesbank, August 1996. *
• Demsetz, Harold, Laurence J. Kotlikoff, Henning Bohn, Earl Thompson and Andrew Samwick (1996). "Welfare across the Generationas." Contemporary Economic Policy Vol.14, pp.1-21. *
• Diamond, Peter (1996). "Generational Accounts and Generational Balance: An Assessment." National Tax Journal Vol.49 No.4, pp.597-607. *
• Fehr, Hans and Laurence J. Kotlikoff (1996). "Generational Accounting in General Equilibrium." Finanzarchiv, Neue Folge, 53, pp.1-27. *
• Jensen, Svend E. Hougaard, Bernd Raffelhüschen, Per jacobsen and Martin Junge (1996). "Et generationsregnskab for Danmark." Nationaløkonomisk Tidsskrift 134, pp.39-60. (A Generational Accounting for Denmark) *
• Leibfritz, Willi (1996). "Generational Accounting: An International Comparison." Intereconomics 31, pp.55-61. *
• Raffelhüschen, Bernd and Jan Walliser (1996). "Generational Accounting: Eine Alternative zur Messung intergenerativer Umverteilungspolitik." WiSt - Wirtschaftswissenschaftliches Studium 25, pp.181-188. (Generational Accounting: An Alternative Measure for Intergenerational Redistribution Policy)
• 麻生良文・吉田浩（1996）「世代会計からみた世代別の受益と負担」『フィナンシャル・レビュー』第39号、pp.1-31. *
• 岩本康志・尾崎哲・前川裕貴（1996）「財政赤字と世代会計」『フィナンシャル・レビュー』第39号、pp.64-87. *
• 日高政浩・勝見博・若林芳雄・新井孝一・田辺喜彦・倉地靖博（1996）「世代会計による高齢化社会の社会保障政策の評価―受益と負担の世代間負担」経済企画庁経済研究所。
• 吉田浩（1996）「世代会計の地方財政への応用」『フィナンシャル・レビュー』第39号、pp.32-63. *

• Auerbach, Alan J., Bruce Baker, Laurence J. Kotlikoff and Jan Walliser (1997). "Generational Accounting in New Zealand: Is There Generational Balance?" International Tax and Public Finance 4, pp.201-228. *
• Buiter, Willem H. (1997). "Generational Accounts, Aggregate Saving and Intergenerational Distribution." Economica 64, pp.605-626. *
• Deutsches Bundesbank (1997). "The Fiscal Burden on Future Generations- An Analysis using Generational Accounting." Monthly Report Vol.49 No.11, pp.17-30. *
• Fisher, Eric O'N and Kenneth Kasa (1997). "Generational Accounting in Open Economies." Economic Review, Federal Reserve Bank of San Francisco, No.3, pp.34-46. *
• Fisher, Eric O'N and YoungSoo Woo (1997). "Meaningful Measures of the Current Account." Review of International Economics Vol.5 No.4, pp.452-466. *
• Gokhale, Jagadeesh, Benjamin R. Page and John R. Sturrock (1997). "Generational Accounts for the United States: An Update." Economic Review, Federal Reserve Bank of Cleveland, Vol.33 No.4, pp.2-23. *
• Jensen, Svend E. Hougaard and Bernd Raffelhüschen (1997). "Generational and Gender-Specific Aspects of the Tax and Transfer System in Denmark." Empirical Economics Vol.22 Issue 4, pp.615-635. *
• Hagemann, Robert P. and Christoph John (1997). "Fiscal Reform in Sweden: What Generational Accounting Tells Us." Contemporary Economic Policy Vol.15 No.3, pp.1-12. *
• Kliesen, Kevin L. (1997). "Assessing the Generational Gap in Future Living Standards through Generational Accounting." Regional Economist, Federal Reserve Bank of St. Louis, April 1997, pp.5-9. *
• Kotlikoff, Laurence J. (1997). "Reply to Diamond's and Cutler's Reviews of Generational Accounting." National Tax Journal Vol.50 No.2, pp.303-314. *
• OECD (1997). "Budgeting for the Future." OECD Working Papers No.95. *
• Raffelhüschen, Bernd and Alf Erling Risa (1997). "Generational Accounting and Intergenerational Welfare." Public Choice Vol.93 Iss.1-2, pp.149-163. *
• 北詰恵一・宮本和明（1997）「都市交通事業への世代会計導入の試み」『土木計画学研究・講演集』No.20(2)、pp.387-390. *
• 日高政浩（1997）「医療保険における受益負担分析」『大阪学院大学経済論集』第11巻第1・2号、pp.137-153.
• 吉田浩（1997）「財政改革への政策科学的アプローチ―政府債務と人口の高齢化―」、宮川公男（編）『政策科学の新展開』東洋経済新報社、pp.57-81.

• Ablett, John (1998). "Intergenerational Redistribution and Fiscal Policy." The Australian Economic Review Vol.31 No.1, pp.73-79. *　
• Auerbach, Alan J., Laurence J. Kotlikoff and Willi Leibfritz (1998). "Generational Accounting Around the World." IMES DISCUSSION PAPER SERIES (Institute for Monetary and Economic Studies, Bank of Japan). No.98-E-2. *
• Fisher, Eric O'N. (1998). "A Measure of the Current Account Related to the Well-Being of Japan: Generational Accounts in the Open Economy." in Baldwin, Robert E., Robert E. Lipsey and J. David Richardson (eds.). Geography and Ownership as Bases for Economic Accounting, Chicago: The University of Chicago Press, pp.315-334. *
• Gokhale, Jagadeesh (1998). "Generational Equity and Sustainability in U.S. Fiscal Policy." Economic Commentary, Federal Reserve Bank of Cleveland, April 15. *
• Levy, Joaquim and Ousmane Doré (1998). "Generational Accounting for France." IMF Working Paper, WP/98/14. *
• Oreopoulos, Philip and François Vaillancourt (1998). "Taxes, Transfers, and Generations in Canada: Who Gains and Who Loses from the Demographic Transition." C.D.Howe Institute Commentary 107, June 1998, pp.1-24. *
• Rele, Harry Ter (1998). "Generational Accounts for the Dutch Public Sector." De Economist,Volume 146 No.4, pp.555-584. *
• Takayama, Noriyuki, Yukinobu Kitamura and Hiroshi Yoshida (1998). "Generational Accouting in Japan." IMES DISCUSSION PAPER SERIES (Institute for Monetary and Economic Studies, Bank of Japan). No.98-E-1. *
• アラン・Ｊ・アゥアバック、ローレンス・Ｊ・コトリコフ、ウィリー・リーブフリッツ（1998）「世代会計の国際比較」『金融研究』（日本銀行金融研究所）第17巻第6号、pp.1-38. *
• 北詰恵一・鈴木温・宮本和明（1998）「世代会計の考え方を用いた都市交通基盤事業の長期評価モデル」『土木計画学研究・講演集』No.21(2)、pp.423-426. *
• 宮里尚三（1998）「世代間再分配政策と世代間負担」『季刊社会保障研究』（国立社会保障・人口問題研究所）第34巻第2号、pp.203-211. *
• 吉田浩（1998）「世代会計による日本の政府債務」『経済研究』（一橋大学経済研究所）第49巻第4号、pp.327-335. *

• Auerbach, Alan J. and Philip Oreopoulos (1999). "Analyzing the Fiscal Impact of U.S. Immigration." The American Economic Review Vol.89 No.2, pp.176-180. *
• Auerbach, Alan J., Laurence J. Kotlikoff and Willi Leibfritz (eds.) (1999). Generational Accounting around the World, Chicago: The University of Chicago Press. *
• Banks, James, Richard Disney and Zoë Smith (1999). "What Can We Learn about Pension Reform from Generational Accounts for the UK?" The Institute for Fiscal Studies, Working Paper Series No.W99/16. *
• European Commission (1999). Generational Accounting in Europa (European Economy, Reports and Studies, No.6). *
• Gokhale, Jagadeesh and Bernd Raffelhüschen (1999). "Population Aging and Fiscal Policy in Europe and the United States." Economic Review, Federal Reserve Bank of Cleveland, Vol.35 No.4, pp.10-20. Revised Version *
• Kotlikoff, Laurence J. and Bernd Raffelhüschen (1999). "Generational Accounting around the Globe." The American Economic Review Vol.89 No.2, pp.161–166. *
• Raffelhüschen, Bernd (1999). "Generational Accounting in Europe." The American Economic Review Vol.89 No.2, pp.167–170. *
• Takayama, Noriyuki and Yukinobu Kitamura (1999). "Lessons from Generational Accounting in Japan." The American Economic Review Vol.89 No.2, pp.171-175. *
• 鈴木玲子（1999）「個人別世代会計による受益と負担の分析：世代間移転構造からみた財政の問題点」、JCER Discussion Paper No.59. *

• Ablett, John and Zaid Tseggai-Bocurezion (2000). "Lifetime Net Average Tax Rates in Australia Since Federation - A Generational Accounting Study." Economic Record Vol.76 No.233, pp.139-151. *
• Agulnik, Phil, Roberto Cardarelli and James Sefton (2000). "The Pensions Green Paper: A Generational Accounting Perspective." The Economic Journal Volume 110 Issue 467, pp.598–610. *
• Auerbach, Alan J. and Philip Oreopoulos (2000). "The Fiscal Effects of U.S. Immigration: A Generational-Accounting Perspective." in James M. Poterba (ed.). Tax Policy and the Economy Volume 14, Cambridge, MA: The MIT Press, pp.123-156. *
• Banks, James, Richard Disney and Zoe Smith (2000). "What Can We Learn from Generational Accounts for the United Kingdom?" The Economic Journal Volume 110 Issue 467, pp.575–597. *
• Bonin, Holger, Bernd Raffelhüschen and Jan Walliser (2000). "Can Immigration Alleviate the Demographic Burden?" FinanzArchiv 57, pp.1-21. *
• Cardarelli, Roberto, James Sefton and Laurence J. Kotlikoff (2000). "Generational Accounting in the UK." The Economic Journal Volume 110 Issue 467, pp.547–574. * (with Appendix)
• Ferguson, Niall and Laurence J. Kotlikoff (2000). "The Degeneration of EMU." Foreign Affairs Volume 79 Number 2, pp.110-121. （斎藤かぐみ〔訳〕「ユーロ圏　財政危機の全貌」『週刊ダイヤモンド』第88巻22号（通巻3836号））、pp.120-128. *
• Gokhale, Jagadeesh (2000). "Demographic Change, Generational Accounts, and National Saving in the United States." in Andrew Mason and Georges Tapinos (eds.). Sharing the Wealth: Demographic Change and Economic Transfers between Generations, Oxford University Press, pp.85-104.
• Gokhale, Jagadeesh, Benjamin Page, John Potter and John Sturrock (2000). "Generational Accounts for the United States: An Update." The American Economic Review Vol.90 No.2, pp.293-296. *
• Lau, Morten Igel (2000). "Generational Accounting and Individual Discount Rates." Working Paper No.2000-7, CFBR(Centre for Economic and Business Research). *
• Keuschnigg, Chirstian, Mirela Keuschnigg, Reinhard Koman, Erik Lüth and Bernd Raffelhüschen (2000). "Public Debt and Generational Balance in Austria." Empirica 27(3), pp.225-252. *
• 鈴木玲子（2000）「（経済教室）公的負担・受益の年齢・性別格差　「個人別世代会計」で鮮明に」、『日本経済新聞』1月18日付。

• Bonin, Holger (2001). "Fiskalische Effekte der Zuwanderung nach Deutscheland: Eine Generationenbilanz." IZA Discussion Paper No.305. (The Fiscal Impact of Immigration to Germany: A Generational Accounting Analysis) *
• Bonin, Holger, Gemma Abío, Eduard Berenguer, Joan Gil and Concepció Patxot (2001). "Is the Deficit under Control? A Generational Accounting Perspective on Fiscal Policy and Labour Market Trends in Spain." IZA Discussion Paper No.306. (->2003: Investigaciones Económicas, Vol.XXVII (2)) *
• Gál, Róbert I., András Simonovits and Géza Tarcali (2001). "Generational Accounting and Hungarian Pension Reform." Social Protection Discussion Paper Series No.0127, Social Protection Unit, Human Development Network, The World Bank. *
• Gokhale, Jagadeesh and Laurence J. Kotlikoff (2001). "Is War Between Generations Inevitable?" NCPA Policy Report No.246, National Center for Policy Analysis. *
• Kotlikoff, Laurence J. (2001). "Generational Policy." NBER Working Paper Series No.8163. (->2002: Handbook of Public Economics, Volume 4, Elsevier Science B. V.; 2003: Generational Policy, The MIT Press) *
• Klumpes, Paul J. (2001). "The Financial Accountability of Australia's Medicare System: A Generational Accounting Analysis." Financial Accountability & Management Volume 17, Issue 2, pp.171-190. *
• Lüth, Erik (2001). Private Intergenerational Transfers and Population Aging: The German Case, Heidelberg, New York: Physica-Verlag.
• Raffelhüschen, Bernd (2001). "Generational Accounting - Quo Vadis?" Working Paper Series No.46, Centre for Econom ic Studies in Social Insurance, Department of Economics, University of Bergen. *
• 麻生良文（2001）「財政赤字　世代会計の視点」、一橋大学経済研究所「世代間利害調整プロジェクト」（特定領域研究） PIE Discussion Paper No.16, March 2001, Project on Intergenerational Equity, Institute of Economic Research, Hitotsubashi University. *
• 佐藤康仁（2001）「世代会計のアプローチと日本の財政改革」『東北学院大学論集　経済学』第148号、pp.227-258.
• 宮本和明（2001）「都市交通プロジェクトの世代会計分析」『運輸政策研究』Vol.3, No.4, pp.79-82. *
• 吉田浩（2001）「社会保障の世代間格差」『季刊 家計経済研究』（家計経済研究所）第51号、pp.30-39.

• Coombs, Greg and Brian Dollery (2002). "An Analysis of the Debate on Intergenerational Equity and Fiscal Sustainability in Australia." Working Paper Series in Economics No.2002-5, School of Economics, University of New England. (->2002: Australian Journal of Social Issues, Vol.37, Issue.4) *
• Coombs, Greg and Brian Dollery (2002). "An Analysis of the Debate on Intergenerational Equity and Fiscal Sustainability in Australia." Australian Journal of Social Issues Vol.37 Issue.4, pp.363-381. *
• Gjersem, Carl E. (2002). "Generational Accounting in the Nordic Countries." Nordic Journal of Political Economy Volume 28, pp.3-11. *
• Kotlikoff, Laurence J. (2002). "Generational Policy." in Alan J. Auerbach and Martin Feldstein (eds.). Handbook of Public Economics Volume 4, The Netherlands: Elsevier Science B. V., Chapter 27, pp.1873-1932. (->2001: NBER Working Paper Version *)
• アラン・オーエルバッハ、ローレンス・コトリコフ（2002）「（経済教室）日銀　国債大量購入策を」、『日本経済新聞』12月13日付。（Alan Auerbach and Laurence Kotlikoff. "What Japan Must Do." November 18, 2002. *）
• 日高政浩（2002）「医療保障と世代間移転」、国立社会保障・人口問題研究所（編）『社会保障と世代・公正』東京大学出版会、pp.131-150.

• Abío, Gemma, Eduard Berenguer, Holger Bonin, Joan Gil and Concepció Patxot (2003). "Is the Deficit under Control? A Generational Accounting Perspective on Fiscal Policy and Labour Market Trends in Spain." Investigaciones Económicas Vol.XXVII (2), pp.309-341. *
• Eschker, Erick (2003). "The Characteristics of Countries with Generational Account Imbalances." Journal of Comparative Policy Analysis: Research and Practice 5, pp.39-57. *
• Feist, Karen (2003)."Generational Accounting as a Tool for Modelling Social Expenditure in Europe." Futures Volume 35 Issue 1, pp.49-59. *
• Gokhale, Jagadeesh and Kent Smetters (2003). Fiscal and Generational Imbalances: New Budget Measures for New Budget Priorities, Washington, D.C.: The AEI Press. *
• Klumpes, Paul J. M. (2003). "The Hidden Public Pension Obligations in Six European States: A Generational Accounting Perspective." Accounting Forum Vol.27 No.2, pp.185-200. *
• Kotlikoff, Laurence J. (2003). Generational Policy, Cambridge, MA: The MIT Press. (->2001: NBER Working Paper Version *)
• 佐藤康仁（2003）「（研究ノート）　世代会計は有用か？」『東北学院大学論集　経済学』第151・152合併号、pp.227-235.

• Benz, Ulrich and Stefan Fetzer (2004). "Indicators for Measuring Fiscal Sustainability: A Comparative Application of the OECD-Method and Generational Accounting." Diskussionsbeiträge / Institut für Finanzwissenschaft der Albert-Ludwigs-Universität Freiburg im Breisgau, No.118. *
• Bonin, Holger and Concepció Patxot (2004). "Generational Accounting as a Tool to Assess Fiscal Sustainability: An Overview of the Methodology." IZA Discussion Paper No.990. *
• Cattoir, Philippe and Frédéric Docquier (2004). "Debt-sharing and Secession: A Generational Accounting Approach." Regional Studies Volume 38 Issue 3, pp.293-303. *
• Chojnicki, Xavier and Frédéric Docquier (2004). "Fiscal Policy and Educational Attainment in the United States - A Generational Accounting Perspective." IZA Discussion Paper No.1040. (->2007: Economica Vol.74 No.294) *
• Collard, David (2004). "Generational Accounting and Generational Transfers." Ageing Horizons Issue 1, Oxford Institute of Aging. *
• Coombs, Greg and Brian Dollery (2004). "The Economics of Ageing: Generational Accounting and Regional Public Goods in Australia." Working Paper Series in Economics No.2004-3, School of Economics, University of New England. *
• Kotlikoff, Laurence J. and Scott Burns (2004). The Coming Generational Storm: What You Need to Know about America's Economic Future, Cambridge, MA: The MIT Press. （中川治子〔訳〕『破産する未来―少子高齢化と米国経済』日本経済新聞社、2005年）
• 伊藤元重（2004）「（経済教室）世代会計の重大な警告」（エコノミクスNOW）、『日本経済新聞』9月6日付。*
• 日高政浩（2004）「医療保険制度改革の財源問題と世代別生涯給付・負担への影響」『フィナンシャル・レビュー』第72号、pp.41-57. *
• 前川聡子（2004）「社会保障改革による世代別受益と負担の変化」『フィナンシャル・レビュー』第72号、pp.5-19. *
• ローレンス・コトリコフ（2004）「（経済教室）日本の不均衡は最大」（世代間の公平（上））、『日本経済新聞』10月6日付。

• Auerbach, Alan J., Young Jun Chun and Ilho Yoo (2005). "The Fiscal Burden of Korean Reunification: A Generational Accounting Approarch." FinanzArchiv Vol.61 No.1, pp.62-95.
• Buchanan, Neil H. (2005). "Social Security, Generational Justice, and Long-Term Deficits." Tax Law Review 58(3), pp.275-326. *
• Coombs, Greg and Brian Dollery (2005). "The Economics of Ageing: Generational Accounting and Regional Public Goods in Australia." Australasian Journal of Regional Studies Vol.11 No.2, pp.115-124. *
• Eschker, Erick (2005). "Generational Accounting and the Saving Rate Decline, 1960-2000." Public Budgeting & Finance Volume 25 Issue 1, pp.46-65. *
• Gál, Róbert Iván, Márton Medgyesi, Tamás Révész and Árpád Törzsök (2005). "Generational Accounts in hungary, 1992-2001." Working Paper No.14, Ministry of Finance. *
• Kotlikoff, Laurence J. and Hans Fehr (2005). "Aging, the World Economy and the Coming Generational Storm." NCPA Policy Report No.273, National Center for Policy Analysis. *
• Matr, Karin (2005). "The Fiscal Impact of Immigrants in Austria - A Generational Accounting Analysis." Empirica 32, pp.181-216. *
• 和田光平（2005）「非典型労働と公的年金の世代会計分析」『中央大学経済研究所年報』第35号、pp.215-235.

• Auerbach, Alan J. and Young Jun Chun (2006). "Generational Accounting in Korea." Journal of the Japanese and International Economies Volume 20 Issue 2, pp.234–268. *
• Gokhale, Jagadeesh and Kent Smetters (2006). "Fiscal and Generational Imbalances: An Update." in James M. Poterba (ed.). Tax Policy and the Economy Volume 20, Cambridge, MA: The MIT Press, pp.193-223. *
• 大田弘子（2006）「（経済教室）世代間の公平　議論を」（財政　経済が問う（1））、『日本経済新聞』5月9日付。 
• 大田弘子（2006）「世代間格差の是正に向けて―歳出・歳入一体改革を変革の好機に―」『フィナンシャル・レビュー』第85号、pp.135-150. *
• 小黒一正（2006）「世代間格差改善のための医療保険制度モデル私案とその可能性―賦課方式と積立方式の補完的導入―」『フィナンシャル・レビュー』第85号、pp.151-176. *
• 前川聡子（2006）「年金・税制の変更による世代別受益・負担への影響」、PRI Discussion Paper Series No.06A-10, 財務省・財務総合政策研究所。*
• 吉田浩（2006）「世代会計による高齢化と世代間不均衡に関する研究（改訂版）―2000年基準による世代会計推計結果―」、一橋大学経済研究所「世代間利害調整プロジェクト」（特定領域研究） PIE Discussion Paper No.287, February 2006, Project on Intergenerational Equity, Institute of Economic Research, Hitotsubashi University. *
• 吉田浩（2006）「世代間不均衡と財政改革―世代会計アプローチによる2000年基準推計結果」、高山憲之・斎藤修（編）『少子化の経済分析』東洋経済新報社、pp.173-196.

• Benson, Earl D. and Barry R. Marks (2007). "Structural Deficits and State Borrowing Costs." Public Budgeting & Finance Volume 27 Issue 3, pp.1-18. *
• Chojnicki, Xavier and Frédéric Docquier (2007). "Fiscal Policy and Educational Attainment in the United States: A Generational Accounting Perspective." Economica Vol.74 No.294, pp.329-350. *
• Yoshida, Hiroshi (2007). "Is the 2004 Pension Plan Revision the Final Answer?" in ESRI International Collaboration projects 2006, Empirical Studies on Public Pension Systems towards the Balance between Equity and Sustainable Development of the Pension System under the Change in Japanese Economy, Chapter 3, March 2007, pp.61-85. *
• 佐藤康仁（2007）「日本の世代会計：2004年基準世代会計の基本推計結果」『経済学論集』（東北学院大学）第164号、pp.273-283.

• Boskin, Michael J. (2008). "Economic Perspectives on Federal Deficits and Debt." in Elizabeth Garrett, Elizabeth A. Graddy and Howell E. Jackson (eds.). Fiscal Challenges: An Interdisciplinary Approarch to Budget Policy, New-York: Cambridge University Press.
• Conesa, Juan Carlos and Carlos Garriga (2008). "Generational Policy and the Macroeconomic Measurement of Tax Incidence." Barcelona Economics Working Paper Series, Working Paper No 373. *
• 佐藤康仁（2008）「世代間格差と均衡回復」『公明』第27号、pp.20-26. *(y_sato)
• 佐藤康仁（2008）「世代会計による日本の世代間不均衡」『経済政策ジャーナル』（日本経済政策学会）第5巻第2号（通巻第60号）、pp.43-46.
• 吉田浩（2008）「世代会計による社会保障改革の評価―年金・高齢者医療改革の真の効果の分析―」、日本財政学会第65回大会。*
• 吉田浩（2008）「世代会計による世代間不均衡の測定と政策評価」、貝塚啓明＋財務省財務総合政策研究所（編著）『人口減少社会の社会保障制度改革の研究』中央経済社、pp.257-296.

• Anderson, Barry and James Sheppard (2009). "Fiscal Futures, Institutional Budget Reforms, and Their Effects: What Can Be Learned?" OECD Journal on Budgeting Volume 2009/3, pp.7-117. *
• Deeg, Veronika, Christian Hagist and Stefan Moog (2009). "The Fiscal Outlook in Austria: An Evaluation with Generational Accounts." Empirica 36, pp.475-499. *
• 佐藤康仁（2009）「人口高齢化と世代間格差」、東北学院大学社会福祉研究所（編）『福祉社会論―「福祉」の多様なかたち』（東北学院大学社会福祉研究所研究叢書VII）、pp.35-58.
• 島澤諭・山下努（2009）『孫は祖父より1億円損をする―世代会計が示す格差・日本』朝日新書。
• 増島稔・島澤諭・村上貴昭（2009）「世代別の受益と負担～社会保障制度を反映した世代会計モデルによる分析～」、ESRI Discussion Paper Series No.217. *

• Pručvic, David and Pavloková, Kateřina (2010). "Generational Accounting in European Health Care Systems." Finance a úvěr: Czech Journal of Economics and Finance Vol.60 No.5, pp.378-399. *
• 増島稔・田中吾朗（2010）「世代間不均衡の研究Ⅰ～財政の持続可能性と世代間不均衡～」、ESRI Discussion Paper Series No.246. *
• 増島稔・田中吾朗（2010）「世代間不均衡の研究Ⅱ～将来世代の生年別の受益・負担構造の違い～」、ESRI Discussion Paper Series No.247. *
• 増島稔・島澤諭・田中吾朗・杉下昌弘・山本紘史・高中誠（2010）「世代間不均衡の研究Ⅲ～現存世代内の受益・負担構造の違い～」、ESRI Discussion Paper Series No.248. *
• 宮里尚三（2010）「1990年代の世代間再分配政策の変遷―世代会計を用いた分析」、内閣府経済社会総合研究所（企画・監修）、井堀利宏（編集）『財政政策と社会保障』（バブル／デフレ期の日本経済と経済政策　5）、慶應義塾大学出版会、pp.253-275. *
• 横山重宏（2010）「【世代会計モデル・ライフサイクルモデルを用いたシミュレーション分析②】　「子ども手当」が子育て世帯の家計収支に及ぼす影響のシミュレーション分析」『MURC政策研究レポート』、2010年10月1日、三菱UFJリサーチ＆コンサルティング。*
• 横山重宏・小林庸平（2010）「【世代会計モデル・ライフサイクルモデルを用いたシミュレーション分析①】　世代間格差の現状と消費税増税・子ども手当て政策のシミュレーション分析」『MURC政策研究レポート』、2010年9月17日、三菱UFJリサーチ＆コンサルティング。*
• 吉田浩（2010）「社会保障の選択のために国民に示すべき情報―世代会計の視点から―」『生活経済学研究』（生活経済学会）第32巻、pp.123-129. *

• Batini, Nicoletta, Giovanni Callegari and Julia Guerreiro (2011). "An Analysis of U.S. Fiscal and Generational Imbalances: Who Will Pay and How?" IMF Working paper, WP/11/72. *
• Batini, Nicoletta and Giovanni Callegari (2011). "Balancing the Burden." Finance & Development Vol.48 No.2, June 2011, pp.19-21. *
• Bessant, Judith C., Michael Emslie and Rob Watts (2011). "Accounting for Future Generations: Intergenerational Equity in Australia." The Australian Journal of Public Administration vol. 70 no. 2, pp.143-155. *
• Decoster, André, Xavier Flawinne and Pieter Vanleenhove (2011). "Generational Accounting in Belgium: Fiscal Sustainability at a glance." FLEMOSI Discussion Paper 9. *
• Jabłonowski, Janusz, Christoph Müller and Bernd Raffelhüschen (2011). "A Fiscal Outlook for Poland using Generational Accounts." Working Paper No.85, National Bank of Poland. *
• Jiang, Yunyun (2011). "The Most Heavily-Burdened Generations: Generational Balance Analysis of China's Pension Insurance." Working Paper No.E-2011-003, School of Economics, Peaking University. *
• McCarthy, David, James Sefton and Martin Weale (2011). "Generational Accounts for the United Kingdom." NIESR Discussion Paper No.377, National Institute of Economic and Social Research. *
• Williamson, John B. and Anna Rhodes (2011). "A Critical Assessment of Generational Accounting and its Contribution to the Generational Equity Debate." International Journal of Ageing and Later Life Vol.6 No.1, pp.33-57. *
• 加藤久和（2011）『世代間格差―人口減少社会を問いなおす』ちくま新書。
• 加藤久和（2011）「（やさしい経済学）世代間格差を考える」、『日本経済新聞』8月4日～17日（全9回連載）。*
• 佐藤康仁（2011）「世代間均衡の回復と世代間利害調整の必要性」『経済政策ジャーナル』（日本経済政策学会）第8巻第2号（通巻第66号）、pp.87-90.
• 島澤諭（2011）「世代間格差の政治経済学」『季刊 個人金融』（（財）ゆうちょ財団）2011夏号（Vol.6, No.2）、pp.63-73.
• 島澤諭（2011）「（経済教室）人口減少と世代間格差（下）　主要国で最悪　改革が急務」、『日本経済新聞』3月14日付。*
• 増島稔（2011）「財政の持続可能性と世代間不均衡」『経済科学論究』第8号、pp.49-60. *
• 宮里尚三（2011）「1990年、2000年代の世代間再分配政策の変遷：世代会計を用いた分析」『超高齢社会における社会保障・財政のあり方』（金融調査研究会報告書（47））、pp.33-43. *(y_sato)

• Chojnicki, Xavier (2012). "The Fiscal Impact of Immigration in France: A Generational Accounting Approarch." CEPII Working Paper No.2012-11. *
• Decoster, André, Xavier Flawinne and Pieter Vanleenhove (2011). "Generational Accounting in Belgium: Fiscal Sustainability at a glance." CREPP Working Paper Series No.2012/03. *
• Gokhale, Jagadeesh (2012). "Fiscal and Generational Imbalances and Generational Accounts: A 2012 Update." CATO Working Paper, November 2012. *
• Ter Rele, Harry and Claudio Labanca (2012). "Lifetime Generational Accounts for the Netherlands." Fiscal Studies Volume 33 Number 3, pp.399-427. *
• 徳田秀信・風間春香（2012）「国民負担の世代間格差と税・社会保障改革―世代会計による財政再建策の影響シミュレーション」『みずほリポート』2012年3月30日、みずほ総合研究所。*
• 徳田秀信・風間春香（2012）「国民負担の世代間格差と税・社会保障改革～世代会計による財政再建策の影響シミュレーション～」『みずほ総研論集』（みずほ総合研究所）2012年Ⅰ号（2012年6月19日）、pp.35-73. *
• 日高政浩（2012）「社会保障と税の一体改革、および震災復興の長期財政収支と世代別受益と負担への影響」、『税財政改革に向けた研究会報告書（2011年度）―政権移行後の税財政政策の評価』（アジア太平洋研究所資料12-01）、pp.12-24. *
• 日高政浩（2012）「社会保障と税の一体改革の長期財政収支と世代別受益と負担への影響」、APIR Discussion Paper Series, No.29, アジア太平洋研究所。*.
• 日高政浩（2012）「社会保障・税一体改革の影響―財政の持続可能性と世代会計―」『租税研究』第757号、pp.19-38. *
• 吉田浩（2012）「（経済教室）世代間格差是正に向けて　負担と受益、生涯で評価を」、『日本経済新聞』6月8日付。*

• Bonin, Holger, Concepció Patxot, and Guadalupe Souto (2013). "Cyclically Neutral Generational Accounting." ZEW Discussion Paper No.13-099, Zentrum für Europäische Wirtschaftsforschung GmbH (Centre for European Economic Research). (->2014: Fiscal Studies Vol.35 No.2) *
• Chojnincki, Xavier (2013). "The Fiscal Impact of Immigration in France: A Generational Accounting Approarch." The World Economy Vol.36 Issue 8, pp.1065-1090. *
• Fehr, Hans, Sabine Jokisch, Manuel Kallweit, Fabian Kindermann and Laurence J.Kotlikoff (2013). "Generational Policy and Aging in Closed and Open Dynamic General Equilibrium Models." in Peter B. Dixon, Dale W. Jorgenson (eds.) Handbook of Computable General Equilibrium Modeling, Volume 1,Chapter 27, pp.1719-1800. *
• Goryunov, Eugene, Maria Kazakova, Laurence J. Kotlikoff, Arseny Mamedov, Kristina Nesterova, Vladimir Nazarov, Elena Grishina, Pavel Trunin and Alexey Shpenev (2013). "Russia's Fiscal Gap." NBER Working Paper Series No.19608. *
• Vaittinen, Risto and Reijo Vanne (2013). "Pensions and Public Finances in Finland – A Generational Accounting Perspective." Finnish Centre for Pensions, Working Papers 01/2013. *
• 佐藤康仁（2013）「2010年の日本の世代会計」、東北学院大学社会福祉研究所（編）『福祉社会論』（東北学院大学社会福祉研究所研究叢書Ⅸ）、pp.123-141.
• 佐藤康仁（2013）「2005年と比較した2010年の日本の世代間不均衡」『経済学論集』（東北学院大学）第181号、pp.43-61. * LINK（東北学院大学）
• 島澤諭（2013）『世代会計入門―世代間格差の問題から見る日本経済論』日本評論社。
• 水谷剛（2013）「世代会計の手法面の展開と類型」『滋賀大学経済学部研究年報』第20巻、pp.23-40. *

• Bonin, Holger, Concepció Patxot, and Guadalupe Souto (2014). "Cyclically Neutral Generational Accounting." Fiscal Studies Vol.35 No.2, pp.117-137. *
• Decoster, André, Xavier Flawinne and Pieter Vanleenhove (2014). "Generational Accounts for Belgium: Fiscal Sustainability at a Glance."Empirica Volume 41 Issue 4, pp.663-686. *
• Draper, Nick, Casper van Ewijk, Marcel Lever and Roel Mehlkopf (2014). "Stochastic Generational Accounting Applied to Reforms of Dutch Occupational Pensions." De Economist Vol.163 Issue 3, pp.287-307. *
• Narayana, M. R. (2014). "Impact of Population Ageing on Sustainability of India’s Current Fiscal Policies: A Generational Accounting Approach." The Journal of the Economics of Ageing Volume 3, pp.71–83. *
• Ruffing, Kathy A., Paul N. Van de Water and Richard Kogan (2014). "Generational Accounting" Is Complex, Confusing, and Uninformative." in manuscript, Center on Budget and Policy Priorities, February 6, 2014. *
• Shimasawa, Manabu, Kazumasa Oguro and Minoru Masujima (2014). "Population Aging, Policy Reforms, and Lifetime Net Tax Rate in Japan: A Generational Accounting Approach." 一橋大学経済研究所 世代間問題研究機構ディスカッション・ペーパー No.625、2014年5月。 *
• Shimasawa, Manabu, Kazumasa Oguro and Minoru Masujima (2014). "Population Aging, Policy Reforms, and Lifetime Net Tax Rate in Japan: A Generational Accounting Approach." PRI Discussion Paper Series No.14A-04, 財務省財務総合政策研究所、2014年6月。 *
• 北浦修敏（2014）「世代会計の手法を活用した政府支出の長期推計と財政再建規模の分析」、IIPS Discussion Paper, March 2014, 公益財団法人 世界平和研究所。 *
• 北浦修敏（2014）「財政の持続可能性を踏まえた世代会計の分析」、IIPS Discussion Paper, October 2014, 公益財団法人 世界平和研究所。 *
• 北浦修敏（2014）「世代会計の分析から見えてくること」、世界平和研究所研究ノート、2014年10月20日。 *
• 國枝繁樹（2014）「将来世代への財政負担が拡大　世代会計の導入が不可欠」、『週刊 エコノミスト』、2014年1月21日号、第92巻第3号（通巻4325号）、pp.78-79. *
• 佐藤康仁（2014）「経済成長率、利子率と世代会計：感応度分析」『経済学論集』（東北学院大学）第182号、pp.125-139. * LINK（東北学院大学）
• 吉田浩（2014）「（経済教室）提言 公的年金改革（上）　給付削減こそ国民目線」、『日本経済新聞』9月30日付。*

• Chun, Young Jun, Jin-Yeong Kim and Byuing In Lim (2015). "Who Bears the Fiscal Burden of the National Pension System? A Generational Accounting Approarch." Indian Journal of Science and Technology Vol.8 (S7), pp.527-532. *
• Lisenkova, Katerina, Miguel Sanchez-Martinez, James Sefton (2015). "The Sustainability of Scottish Public Finances: A Generational Accounting Approarch." NIESR Discussion Paper No.456, National Institute of Economic and Social Research. *
• Matorras, R., R. Villoro, A. González-Domínguez, S. Pérez-Camarero, A. Hidalgo-Vega and C. Polanco (2015). "Long-Term Fiscal Implications of Funding Assisted Reproduction: A Generational Accounting Model for Spain." Reproductive Biomedicine & Society Online Volume 1 Issue 2, pp.113-122. *
• Miyazato, Naomi (2015). "Intergenerational Redistribution Policies of the 1990s and 2000s in Japan: An Analysis Using Generational Accounting." Japan and the World Economy Volume 34-35, pp.1-16. *
• Pertile, Paolo, Veronica Polin, Pietro Rizza and Marzia Romanelli (2015). "The Fiscal Disadvantage of Young Italians: A New View on Consolidation and Fairness." Journal of Economic Inequality Volume 13 Issue 1, pp.27-51. *
• 北浦修敏（2015）「世代会計の手法を用いた政府支出の長期推計と長期計画に基づいた財政再建規模の分析」『フィナンシャル・レビュー』平成27年第1号（通巻121号）、pp.159-214. *

• Conesa, Juan Carlos and Carlos Garriga (2016). "Intergenerational Policy and the Measurement of Tax Incidence." European Economic Review Volume 83, pp.1-18. *
• Manabu, Shimasawa and Oguro Kazumasa (2016). "Will Abenomics Save Future Generations?" RIETI Discussion Paper Series 16-E-100, The Research Institute of Economy, Trade and Industry. *
• 小塩隆士（2016）「（経済教室）世代会計で考える（下）　『将来』との利害対立深刻に」、『日本経済新聞』4月28日付。 *　
• 北浦修敏（2016）「世代会計の分析―財政の持続可能性を踏まえて―」『フィナンシャル・レビュー』平成28年第1号（通巻第126号）、pp.229-265. *
• 佐藤康仁（2016）「世代間格差」、野崎明（編著）前田修也・熊沢由美・佐藤康仁・阿部裕二・楊世英・千葉一（著）『格差社会論』同文舘出版、第3章、pp.61-88. *
• 水谷剛（2016）「日本の世代間不均衡の現状―2013年度基準の世代会計推計」『彦根論叢』第407号、pp.56-71. *
• 水谷剛（2016）「世代会計における受益・負担の世代間分配手法の頑健性の検証」『彦根論叢』第408号、pp.34-51. *
• 水谷剛（2016）「財政危機を考慮した世代会計の分析」『経済学論究』第70巻第2号、pp.79-107. *
• 吉田浩（2016）「（経済教室）世代会計で考える（上）　消費増税延期、『将来』に重荷」、『日本経済新聞』4月27日付。 *

• Frassi, Benedetta, Christian Hagist and Fabio Pammolli (2017). "Who Is This, Who Enters There? – Migration in Italy and Its Effect on Fiscal Sustainability and Pensions." Working Paper 17/01, WHU - Otto Beisheim School of Management. *
• Kotlikoff, Laurence J. (2017). "Measuring Intergenerational Justice." Intergenerational Justice Review Vol.11 No.2, pp.56-63. *
• Laub, Natalie and Christian Hagist (2017). "Pension and Intergenerational Balance: A Case Study of Norway, Poland and Germany Using Generational Accounting." Intergenerational Justice Review Vol.11 No.2, pp.64-77. *
• Lee, Ronald, David McCarthy, James Sefton and Jože Sambt (2017). "Full Generational Accounts: What Do We Give to the Next Generation?" Population and Development Review Volume 43, Issue 4, pp.695-720. *
• 島澤諭（2017）『シルバー民主主義の政治経済学　世代間対立克服への戦略』日本経済新聞出版社。
• 飛田英子（2017）「医療保険制度見直しの方向性―組合と協会けんぽにおける世代会計の試算結果を踏まえて―」『JRIレビュー』（日本総研）Vol.9, No.48、38-59. *
• 飛田英子（2017）「介護保険制度見直しの方向性―世代会計の試算結果を踏まえて―」『JRIレビュー』（日本総研）Vol.11, No.50、pp.2-19. *
• 水谷剛（2017）「遺産を考慮した世代間格差の分析」『経済政策ジャーナル』（日本経済政策学会）第14巻第1･2号（通巻第77･78号）、pp.31-34.
• 宮里尚三（2017）「シリーズ「アベノミクス『新三本の矢』」第6回　安心につながる社会保障～世代間格差を中心に～」『日経研月報』（日本経済研究所）第465号、pp.16-25. *(y_sato)

• Chojnicki, Xavier and Paul Eliot Rabesandratana (2018). "Aging, Human Capital, and Productivity in France: A Generational Accounting Perspective." Review of Income and Wealth Series 64 Number 4, pp.872-899. *
• Lehn, Christian vom, Aspen Gorry and Eric O'N. Fisher (2018). "Male Labor Supply and Generational Fiscal Policy." Review of Economic Dynamics 28, pp.121-149. *
• Manthei, Gerrit and Bernd Raffelhüschen (2018). "Migration and Long-Term Fiscal Sustainability in Welfare Europe: A Case Study." FinanzArchiv/Public Finance Analysis vol.74 no.4, pp.446-461. *
• 飛田英子（2018）「介護保険制度の見直しの方向性―世代会計の試算結果を踏まえて」『季刊 個人金融』（一般財団法人ゆうちょ財団）2018年春号（2018年5月）、pp.13-21. *
• 水谷剛（2018）『日本財政における世代間格差の評価　世代会計の手法を拡張した分析』関西学院大学出版会。

• Vella, Melchior and Philip von Brockdorff (2019). "Pensions across generations: scenarios for the Maltese Islands." Journal of International and Comparative Social Policy, DOI: 10.1080/21699763.2019.1593878. *
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