Add wos sample results library

02-data/intermediate/wos_sample/c4b830a7dc69f86a877b1ffd3e0f4438-jacobs-bas-and-de-m/info.yaml

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+abstract: 'A flat tax rate on labour income has gained popularity in European
+
+  countries. This article assesses the attractiveness of such a flat tax
+
+  in achieving redistributive objectives with the smallest distortions to
+
+  employment. We do so by using a detailed applied general equilibrium
+
+  model for the Netherlands. The model is empirically grounded in the data
+
+  and encompasses decisions on hours worked, labour force participation,
+
+  skill formation, wage bargaining between unions and firms and a wide
+
+  variety of institutional details. The simulations suggest that the
+
+  replacement of the current tax system in the Netherlands by a flat rate
+
+  will harm labour market performance if aggregate income inequality is
+
+  contained. Only flat tax reforms that reduce redistribution will raise
+
+  employment. This finding bolsters the notions from optimal tax
+
+  literature regarding the equity-efficiency trade off and the superiority
+
+  of nonlinear taxes to obtain redistributive goals in an efficient way.'
+affiliation: 'de Mooij, RA (Corresponding Author), Erasmus Univ, Tinbergen Inst \&
+  Netspar, POB 1738, NL-3000 DR Rotterdam, Netherlands.
+
+  Jacobs, Bas; de Mooij, Ruud A., Erasmus Univ, Tinbergen Inst \& Netspar, NL-3000
+  DR Rotterdam, Netherlands.
+
+  Jacobs, Bas; de Mooij, Ruud A., Erasmus Univ, CESifo, NL-3000 DR Rotterdam, Netherlands.
+
+  de Mooij, Ruud A.; Folmer, Kees, CPB Netherlands Bur Econ Policy Anal, NL-2508 GM
+  The Hague, Netherlands.'
+article-number: PII 910490212
+author: Jacobs, Bas and de Mooij, Ruud A. and Folmer, Kees
+author-email: radm@cpb.nl
+author_list:
+- family: Jacobs
+  given: Bas
+- family: de Mooij
+  given: Ruud A.
+- family: Folmer
+  given: Kees
+da: '2023-09-28'
+doi: 10.1080/00036840802112356
+eissn: 1466-4283
+files: []
+issn: 0003-6846
+journal: APPLIED ECONOMICS
+keywords-plus: MARGINAL TAX RATES; UK ECONOMY; REFORM; WELFARE
+language: English
+number: '25'
+number-of-cited-references: '26'
+pages: 3209-3220
+papis_id: 263f75f60b39e9dac6313c74226e5795
+ref: Jacobs2010flatincome
+times-cited: '7'
+title: Flat income taxation, redistribution and labour market performance
+type: Article
+unique-id: WOS:000282121800003
+usage-count-last-180-days: '0'
+usage-count-since-2013: '12'
+volume: '42'
+web-of-science-categories: Economics
+year: '2010'