Denmark is a welfare state whose income tax burden is larger than the total tax burden of the United States or Japan …. Given recent political science accounts of the links between tax mixes and the welfare state, Denmark seems to be a puzzling … contributions and indirect consumption) have been conducive to building and maintaining large tax/welfare states. This article …

Tax policy debates-and reforms-depend heavily on estimates of how alternative tax rules would affect behavior. Yet … there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue … collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to …