ABSTRACT
Policy decisions made by governments often have intergenerational scal consequences that are seldom considered in policy making. Publicly funded programs are often considered in relation to the intended target group directly inuenced by a particular policy, for example changes to the minimum retirement age, taxation or provision of medical services to specic age groups, even reimbursement of new technologies. However, what is less often considered in relation to introducing new policies are the intergenerational scal consequences associated with these policies as the costs of introducing new policies will be passed onto other age cohorts expected to pay for new programs for generations to come.
