69 lines
2.2 KiB
YAML
69 lines
2.2 KiB
YAML
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'
|