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CHAPTER 1
Introduction 3
CHAPTER 2
Preceding Researches 7
1. Preceding researches on the relationship between welfare and taxation structure 7
2. Preceding research on types of welfare financing 13
CHAPTER 3
Source of Data and Analysis Method 17
1. Source of data 17
2. Analysis method 17
CHAPTER 4
Analysis Results 23
1. Trends in the tax burden- , social security contribution- , national burden ratio and social expenditure in major OECD countries: Is high welfare expenditure accompanied by high ratio of national burden? 23
2. The Social expenditure structure that can sustain high burden 34
3. Tax composition of individual states and changes in the proportion of direct tax vs. indirect tax, progressive tax vs. regressive tax and corporate tax vs. non-corporate tax 42
4. Types of tax structure that correspond to high burden and high welfare: Bonoli's typology (1997) 71
CHAPTER 5
Conclusions and Policy Implications 77
References 81
Appendix 82
