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Kingdom of the Netherlands—Netherlands: Selected Issues
Author:
International Monetary Fund. European Dept.
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2016: Issue 046
Language:
English
Publication Date:
11 Feb 2016
DOI:
https://doi.org/10.5089/9781475557695.002
ISBN:
9781475557695
ISSN:
1934-7685
Pages:
45
Keywords:
ISCR; CR; earnings; income; income tax; rate; self-employed contractor; net earnings; solvency ratio; freelance worker; pillar II pension; risk pooling; Self-employment; Pensions; Pension spending; Personal income; Wages; Global; Europe
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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.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund