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Empirical Economics

, Volume 22, Issue 4, pp 615–635 | Cite as

Generational and gender-specific aspects of the tax and transfer system in Denmark

  • Svend E. Hougaard Jensen
  • Bernd Raffelhüschen
Article

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 large share of their lifetime incomes to the government than women, womens' 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.

Key Words

Fiscal Policy Generational Accounts Public Debt 

JEL Classification System-Numbers

E62 H60 

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Copyright information

© Physica-Verlag 1997

Authors and Affiliations

  • Svend E. Hougaard Jensen
    • 1
    • 2
  • Bernd Raffelhüschen
    • 3
    • 4
  1. 1.Institute of EconomicsUniversity of CopenhagenCopenhagenDenmark
  2. 2.EPRUDenmark
  3. 3.Albert-Ludwigs-University of FreiburgFreiburgGermany
  4. 4.University of BergenBergenNorway

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