• Korean Journal of Social Welfare
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• v.63 no.4
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• pp.277-299
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• 2011

The current study analyzed the tax structure in the welfare states. The appropriate tax structure of universal welfare state should be based on expanding all taxes, rather than choosing between direct and indirect, progressive and regressive, or mobile and immobile tax. The revenue for the universal welfare payment should be raised by levying tax on all people provided that the welfare payment is made available to all people. The analysis led to classification of tax structure into the high tax European model and the low tax English and East Asian model. The high tax European model was further classified into the balance tax model and the high social security model. The low tax English and East Asian model was classified into the low social security model and the high property tax model. Based on the results, the study maintained that the universal welfare states need not only to expand welfare resources but to develop tax system that corresponds to the universal welfare system.