Universalism and Tax Consent in Denmark

Shintaro Kurachi ()
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Shintaro Kurachi: Tokyo Institute for Municipal Research

A chapter in Worlds of Taxation, 2018, pp 99-129 from Palgrave Macmillan

Abstract: Abstract This chapter shows the historical development of universal welfare and a high tax burden in Denmark since the 1970s. It is generally understood that the development of a universal welfare system is related to a country’s total tax revenue. Denmark has experienced the largest tax revolts in Europe. In 1976, the welfare system was transformed into a decentralized and universal system under the Social Assistance Act. The welfare system now became truly universal and was favorably rated by taxpayers. However, since the 1990s, the welfare system has come under strain with an increasing number of immigrants and refugees who received welfare benefits. This caused extreme social tension and dissatisfaction with Danish nationals, although the presence of immigrants has never created financial problems.

Keywords: Denmark; Universalism; Flexicurity; Mogens Glistrup; Tax consent; Tax revolts (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psitcp:978-3-319-90263-0_5

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DOI: 10.1007/978-3-319-90263-0_5

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