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Kingdom of the Netherlands—Netherlands: Selected Issues

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  • International Monetary Fund

Abstract

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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  • International Monetary Fund, 2016. "Kingdom of the Netherlands—Netherlands: Selected Issues," IMF Staff Country Reports 2016/046, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:2016/046
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    1. Dekker, Ronald, 2007. "Non-standard employment and mobility in the Netherlands," MPRA Paper 7385, University Library of Munich, Germany.
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