Comparison of social welfare funding trends in the UK, Denmark and France points to an initial period during which straightforward adjustments were implemented without structural change. Since the beginning of the 1990s, major fiscal change has been implemented to address economic crisis. Analysis of the reforms underlines the importance of path dependency in government choice (green taxes, creation of wage-based contributions, introduction of the Contribution sociale généralisée, etc.). Nonetheless, in spite of the differences, the similar challenges faced by the various countries (trend growth in expenditure, slower growth in aggregate wages) seem to have led to convergence on diversification of the social welfare funding base, without reform of welfare system regulation or access to entitlements necessarily being addressed at the same time.