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Universalism and Tax Consent in Denmark

  • Shintaro Kurachi
Chapter
Part of the Palgrave Studies in the History of Finance book series (PSHF)

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 

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Copyright information

© The Author(s) 2018

Authors and Affiliations

  1. 1.Research DepartmentTokyo Institute for Municipal ResearchTokyoJapan

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