The Resource Flat but fair : a proposal for a socially conscious flat rate tax in the Netherlands

Flat but fair : a proposal for a socially conscious flat rate tax in the Netherlands

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Flat but fair : a proposal for a socially conscious flat rate tax in the Netherlands
Title
Flat but fair : a proposal for a socially conscious flat rate tax in the Netherlands
Creator
Subject
Language
eng
Summary
This article advocates the introduction of a flat rate income tax in the Netherlands. Such a system would lead to a better-functioning labour market and fewer administrative costs for employers. Progressivity would be achieved through tax credits at the household level. By itself, a flat rate tax usually has adverse distributional effects. However, if we allow the income-dependent health care contribution also to be given a flat rate, the distributional effects would be substantially less significant. This article further gives some recommendations for lowering the flat tax rate by shifting away from income taxes, increasing value-added taxes, and broadening the tax base. It concludes by showing that a marginal tax rate plus social security contributions of 33.25% is possible. The focus of this proposal is the Netherlands, but several aspects of it may be relevant to other EU Member States
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 38 (2010),
http://library.link/vocab/creatorName
Gradus, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • flat-rate taxation
  • tax system
  • social security
Label
Flat but fair : a proposal for a socially conscious flat rate tax in the Netherlands
Instantiates
Publication
Label
Flat but fair : a proposal for a socially conscious flat rate tax in the Netherlands
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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