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C. Heinzel

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Open access Sep 2026

The Future Ratio: A New Metric for Forward-Looking Fiscal Policy in Europe

Abstract This article introduces the “Future Ratio”, a novel indicator designed to assess the future orientation of public expenditure in European countries. While traditional investment ratios focus primarily on tangible capital formation, the Future Ratio encompasses a broader concept of capital, including human capi...

A. Bohne, Friedrich Heinemann, C. Heinzel · 0 citations

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