Kingdom of the Netherlands—Netherlands: Selected Issues

February 11, 2016

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Kingdom of the Netherlands—Netherlands: Selected Issues, (USA: International Monetary Fund, 2016) accessed November 21, 2024

Summary

This paper aims to contribute to the discussion by sketching ways in which the taxation equity-efficiency frontier could be shifted outward in the Netherlands. In a nutshell, we argue that significant efficiency gains could be achieved by shifting the tax burden away from labor, and toward consumption and capital—especially housing. The detrimental impact of the tax-benefit system on labor supply—in particular by mothers—and the insufficient and distortionary use of the value-added tax (VAT) as a revenue-collection mechanism is also highlighted in the paper. This paper also reviews the main features of the Dutch tax system and sketches the contours of a hypothetical tax reform.

Subject: Expenditure, Labor, National accounts, Pension spending, Pensions, Personal income, Self-employment, Wages

Keywords: CR, Earnings, Europe, Freelance worker, Global, Income, Income tax, ISCR, Net earnings, Pension spending, Pensions, Personal income, Pillar II pension, Rate, Risk pooling, Self-employed contractor, Self-employment, Solvency ratio, Wages

Publication Details

Pages:

45
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2016/046
Stock No:

1NLDEA2016002
ISBN:

9781475557695
ISSN:

1934-7685

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