The Resource Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off

Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off

Label
Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off
Title
Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off
Creator
Subject
Language
  • eng
  • eng
Summary
This paper reviews the key policy insights from optimal tax theory to identify options for reform in the tax-benefit system that can potentially improve the equity-efficiency trade-off. Using a comprehensive applied general equilibrium model, it explores whether reforms along these lines in the Dutch tax-benefit system raise employment without sacrificing equality. The analysis reveals that selective tax relief for elastic secondary earners and low-skilled workers have this potential. A flat income tax structure, possibly combined with a negative income tax, worsens the equity-efficiency trade-off
Citation source
In: International tax and public finance. - Boston. - Vol. 15 (2008),
http://library.link/vocab/creatorName
Mooij, R.A. de
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • benefit principle
  • tax relief
Label
Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2008/G-I/INTETAANP/vol.15/1_87-103.zip
Publication

Library Locations

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