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Generational and Gender-Specific Aspects of the Tax and Transfer System in Denmark

Author

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  • Jensen, Svend E Hougaard
  • Raffelhuschen, Bernd

Abstract

Using the device of generational accounting, this paper assesses the distribution of lifetime net tax payments across gender and generations in Denmark. We find two significant biases associated with the current structure and stance of public finances. First, not only do men contribute a much larger share of their lifetime incomes to the government than women, women's net payments are even negative. Second, the tax burden on future generations is likely to be substantially higher than the tax burden on current generations.

Suggested Citation

  • Jensen, Svend E Hougaard & Raffelhuschen, Bernd, 1997. "Generational and Gender-Specific Aspects of the Tax and Transfer System in Denmark," Empirical Economics, Springer, vol. 22(4), pages 615-635.
    • Handle: RePEc:spr:empeco:v:22:y:1997:i:4:p:615-35
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    Cited by:

    1. Casey B. Mulligan, 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," NBER Working Papers 7680, National Bureau of Economic Research, Inc.
    2. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social security in theory and practice (I): Facts and political theories," Economics Working Papers 384, Department of Economics and Business, Universitat Pompeu Fabra.
    3. Mulligan, Casey B., 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," Working Papers 157, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    4. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social Security in Theory and Practice (II): Efficiency Theories, Narrative Theories, and Implications for Reform," NBER Working Papers 7119, National Bureau of Economic Research, Inc.
    5. Svend E. Hougaard Jensen & Ulrik Nødgaard & Lars Haagen Pedersen, 2004. "Fiscal Sustainability and Generational Burden Sharing in Denmark," DREAM Working Paper Series 200401, Danish Rational Economic Agents Model, DREAM.
    6. Casey B. Mulligan, 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," NBER Working Papers 7680, National Bureau of Economic Research, Inc.

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