In the past decade, libertarians, free-market think tanks, and conservative media and politicians in English-speaking countries (Romney, 2012; Ryan, 2010; Morrison, 2016) have increasingly argued that a growing share of the population is receiving more in benefits than they pay in taxes and is “voting for a living”. This presentation of a class conflict between “tax producers” and “tax consumers” is related to public choice theories (MacLean, 2017) and has also been argued in Sweden (Lindbeck, 1985; American Economic Review, 1997). Statistics on the share of the taxed and the “taxed-not” are used to argue that tax systems are too progressive and that welfare states have become overgenerous and unsustainable. This article analyses the creation, interpretation and development of measures used to estimate the number of the taxed and the taxed-nots. The article shows that the share of households who receive more in benefits than they pay in taxes is very similar across countries and is not related to the size of the welfare state, the distribution of benefits and taxes or the welfare state regimes commonly used to classify different countries. The article analyses the relationship between these concerns and political rhetoric justifying austerity policies.

中文翻译：

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统计数据和刻板印象：征税的和不征税的

在过去十年中，英语国家的自由主义者、自由市场智囊团、保守媒体和政治家（Romney，2012；Ryan，2010；Morrison，2016）越来越多地认为，越来越多的人口正在接受更多的福利高于他们缴纳的税款，并且正在“以投票为生”。这种“税收生产者”和“税收消费者”之间的阶级冲突的表现与公共选择理论有关（MacLean，2017 年），并且在瑞典也有争论（林德贝克，1985 年；美国经济评论，1997 年）。征税者和“未征税者”所占份额的统计数据被用来论证税收制度过于累进，福利国家变得过于慷慨和不可持续。本文分析了用于估计征税和未征税数量的措施的创建、解释和发展。文章表明，在不同国家/地区，获得的福利多于缴纳的税款的家庭比例非常相似，并且与福利国家的规模、福利和税收的分配或通常用于分类的福利国家制度无关。不同国家。本文分析了这些担忧与为紧缩政策辩护的政治言论之间的关系。