This article is a no-brainer. Liabilities should be measured against assets or 
equity, not against gross value added (net output). It is very popular to 
express deficits or tax liability as a percentage of GDP, but often the 
deficits or taxes do not even match with the exact income sources included in 
GDP (which is only the sum of factor incomes, and includes only direct tax 
imposts on production). GDP does not tell you anything about asset ownership 
and how it is distributed. The presumption is that GDP measures the total 
incomes and expenditures of a country, but it doesn’t. It may of course be true 
that GDP growth is associated with an increased total debt liability, but that 
debt liability relates to the value of the total assets owned by a country, not 
to GDP.

For example, there are many commentaries nowadays on the high total debt level 
of Britain, but The Guardian recently reported that Credit Suisse had 
calculated that “Almost 60% of the [British] population has wealth exceeding 
$100,000 and there are two million US dollar millionaires”. 
http://www.theguardian.com/business/2014/oct/14/richest-1percent-half-global-wealth-credit-suisse-report
 I do not know the precise sources of that estimate, but that equity would be 
mainly real estate. The ability to incur debts is closely related to assets 
held – if the value of your residential property increases, for example, you 
are able to capitalize on that asset appreciation. If you own $100,000 or more, 
you can borrow a considerable amount with that. There would be a problem, only 
if the value of housing suddenly fell by a large amount, and/or if incomes 
suddenly feel by a large amount.

"Among economic researchers there is a worldwide illiteracy in national 
accounting" - Frits Bos, ''The national accounts as a tool for analysis and 
policy; past, present and future''. Phd Dissertation, University of Twente, The 
Netherlands, 2003, p. 3.

J.

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