Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/160856 
Authors: 
Year of Publication: 
1998
Series/Report no.: 
LIS Working Paper Series No. 184
Publisher: 
Luxembourg Income Study (LIS), Luxembourg
Abstract: 
In this paper I will study in a comparative perspective how taxes, social transfers and tax expenditures effect the social policy goal of redistributing income. The following countries are included in the analysis: Australia, Denmark, Finland, Germany, Norway, Sweden, United Kingdom and United States. These countries reveal variation both with respect to the organization of their welfare and taxation systems and in relation to income distribution. The aim of the study is threefold: to show how these welfare states combine the tools of taxes and transfers differently, resulting in substantial variations of redistributive capacity; to identify and account for changes in the redistributive capacity of these welfare states through and analysis of data for the time period ca 1980-1995.; and the use of tax expenditures.
Document Type: 
Working Paper

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