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This work consists of two parts dealing with specific public finance effects of immigration, one empirical and one theoretical. The first part analyses the fiscal impact of immigrants in Austria within the method of generational accounting, which allows to take into account projected demographic scenarios for both natives and immigrants. Since the latter inherently have different lifetime patterns of residence and supposedly have different earnings and benefit recipiency patterns, they will generally make an important difference to public budgets. In the second part, a political economy model...