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

Empirical Economics, No. 22, 1997

Posted: 24 Mar 1998

See all articles by Svend E. Hougaard Jensen

Svend E. Hougaard Jensen

Copenhagen Business School - Department of Economics

Bernd Raffelhüschen

University of Freiburg; University of Bergen; CESifo (Center for Economic Studies and Ifo Institute)

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.

JEL Classification: E62, H60

Suggested Citation

Hougaard Jensen, Svend Erik and Raffelhueschen, Bernd, Generational and Gender-Specific Aspects of the Tax and Transfer System in Denmark. Empirical Economics, No. 22, 1997, Available at SSRN: https://ssrn.com/abstract=69348

Svend Erik Hougaard Jensen (Contact Author)

Copenhagen Business School - Department of Economics ( email )

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Bernd Raffelhueschen

University of Freiburg ( email )

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University of Bergen

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CESifo (Center for Economic Studies and Ifo Institute)

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