Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/25935 
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dc.contributor.authorJacobs, Basen
dc.contributor.authorde Mooij, Ruud A.en
dc.contributor.authorFolmer, Keesen
dc.date.accessioned2007-05-22-
dc.date.accessioned2009-07-28T08:13:55Z-
dc.date.available2009-07-28T08:13:55Z-
dc.date.issued2007-
dc.identifier.urihttp://hdl.handle.net/10419/25935-
dc.description.abstractA flat tax rate on income has gained popularity in European countries. This paper assesses the attractiveness of such a flat tax in achieving redistributive objectives with the least cost to labour market performance. 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, matching frictions, 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. This finding bolsters the notion that a linear tax is less efficient than a non-linear tax to obtain redistributive goals.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1890en
dc.subject.jelD3en
dc.subject.jelD5en
dc.subject.jelH2en
dc.subject.ddc330en
dc.subject.stwFlat Taxen
dc.subject.stwSteuerinzidenzen
dc.subject.stwEinkommensumverteilungen
dc.subject.stwBeschäftigungseffekten
dc.subject.stwOptimale Besteuerungen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwNiederlandeen
dc.titleAnalyzing a flat income tax in the Netherlands-
dc.typeWorking Paperen
dc.identifier.ppn52931312Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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