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EPA (C5, FO)<br />A world econometric model of the Japanese Economic Planning Agency which includes nine country models (of the seven major OECD countries, Australia and South Korea) and six trading regions.<br /><em>See also:</em> linkage models <br /><em>Reference</em><br />Amano, A., Maruyama, A. and Yoshitomi, M. (eds) (1982) EPA World Economic Model, Vols 1 and 2, Tokyo: Economic Planning Agency.

caring society (D6, PO) see altruism; welfare state carry-back, carry-forward system (H2) A tax system which permits businesses to carry net operating losses back or forward against past or future gains in mcome or capital appreciation.

<strong>Default Aversion Assistance (DAA)</strong> – Assistance provided to a lender by the guarantor in order to prevent a delinquent loan from defaulting.

policy smoothing (E6)<br />Reducing the amplitude in swings in a policy from one limit to another often by using independent non-political boards of experts to formuJate policy changes. Monetary policy is often conducted by an independent central bank.<br /><em>See also:</em> European Central Bank; Federal Reserve System; Monetary Policy Committee

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