One way of measuring them is a technique known as inter-generational accounting, pioneered by Laurence Kotlikoff, an economist at Boston University.

ECONOMIST: The perils of privatisation | The

Yet for all its shortcomings, inter-generational accounting makes a stark point.

ECONOMIST: The perils of privatisation

The article cited an analysis by a professor in Akita University that used generational accounting methodology to calculate the financial burden being placed on the next, unborn generation, of Japanese by current welfare system.

FORBES: Crushing Burden being Passed to the Next Generation

Here, again, we have reckless endangerment of our children with no accounting of the generational risks being imposed.

FORBES: Krugman's Four Dangerous Fiscal Fables