The calculation of the fiscal burden generated by the dependent population requires the allocation of government revenues and expenditures to the youth and elderly groups. [...] Grouping of Expenditure and Revenue Components The allocation of the various components of government revenues and expenditures allowed the organization of these items into groups that reflect the underlying nature of the expenditures and the identifying features of the revenue sources. [...] Per Capita Revenues and Expenditures By Age Group The first step in the calculation of the fiscal burden of the young and the old is the allocation of government revenues and expenditures to the two dependent age groups. [...] The decline in “a” more than offset the relative increase in the elderly population, thus leading to a decline of nearly eight percent in the value “A”, which captures the combination of “a” and the changes in the relative population of the youth and elderly groups. [...] This resulted from the combination of a fall in the standard per capita real fiscal benefits and a decline in the ratio of the elderly per capita benefits to the youth per capita benefits.