... on the progressive tax and leftist support for a welfare state and focuses ratheron the contrast between “visible” and “invisible” taxes. Austria, Sweden,Belgium, the Netherlands, France, and ... Canada, Austria, and Finland8More specifically, the classifications are (1) social democratic welfare states, such asDenmark, Finland, the Netherlands, Norway, and Sweden, based on the principle ... the welfare state and the construction of the tax state.5Welfare state development went hand in hand with the development of the tax state owing to the increasing financial needs of the government...