From Deficit Delusion to the Fiscal Balance Rule: Looking for an Economically Meaningful Way to Assess Fiscal Policy

Laurence J. Kotlikoff, Laurence J. Kotlikoff, and Willi Leibfritz, Generational Accounting around the World (University of Chicago Press, 1999), chap. 1, https://www.nber.org/books-and-chapters/generational-accounting-around-world/deficit-delusion-fiscal-balance-rule-looking-economically-meaningful-way-assess-fiscal-policy.