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01748cas a2200241 a 4500 |
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AALejournalIMF016612 |
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|c 5.00 USD
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|z 9781475557695
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|a 1934-7685
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b European Dept.
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|a Kingdom of the Netherlands-Netherlands :
|b Selected Issues.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2016.
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| 300 |
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|a 1 online resource (45 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2016/046
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2016/046/002.2016.issue-046-en.xml
|z IMF e-Library
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