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.
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Jensen, S.E.H., Raffelhüschen, B. Generational and gender-specific aspects of the tax and transfer system in Denmark. Empirical Economics 22, 615–635 (1997). https://doi.org/10.1007/BF01205783
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DOI: https://doi.org/10.1007/BF01205783