Actual Conditions of Social Services for The Elderly From The Viewpoint of Taxation and Financial Conditions in Denmark -Analysis of municipal statistics in Denmark Part 1-

摘要

The first purpose of this paper is to clear the social system of taxation and finances in Denmark, and the second purpose is to clear actual conditions of social services for the elderly in each commune, and the third purpose is to grasp the regional structure by analysing municipal statistics. So we analysed following indexes and examined mutual relations in those indexes: population, percentage of 67+year-olds, children of single-parenthood per 0-15 year-olds, single senior citizens per 65+year-olds, gross income per taxpayer, municipal income tax rate, municipal tax base per inhab., municipal tax base after equalisation per inhab., total tax financed gross operating expenditure per inhab., total financing per inhab., income tax per inhab., general grants and equalisation per inhabi., expenditure need per inhabi., expenditure for the elderly per 67+year-olds, expenditure and total personel on home help schemes per 67+year-olds, expenditure and total personel on integrated elderly care schemes per 67+year-olds, expenditure and total personel on institutions for the elderly per 67+year-olds, populatin density, percentage of owner-occupied housing.