Public Finance as Intergenerational Contract Enforcement

公共财政作为代际契约的执行机制

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National budgets are not mere accounting summaries but legally encoded commitments across temporal boundaries—between current taxpayers, future beneficiaries, and unborn populations bearing ecological or debt legacies.
Fiscal rules like debt brakes or sustainability reserves aim to formalize intergenerational equity, yet their effectiveness depends on independent monitoring and non-partisan enforcement bodies.

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