This paper contains a first analysis of trends in private social benefits within a comparative framework. There is growing interest in the role of the private sector in the provision of social support in the light of concerns about the high level of public social spending. However, up to now, methodological and measurement problems have hampered the collection of cross-country data on private social benefits.

The paper develops an appropriate methodological framework for treating this issue. It presents data on private social benefits for six countries for which such data are currently available: Denmark, Germany, the Netherlands, Sweden, the United Kingdom and the United States.

Information on trends in public and private social expenditure is drawn together and the pape discusses in more detail spending patterns in two social policy areas where private provision plays an important role: pensions and health.

Finally, the impact of the tax system is analysed, and for one year ...