{
  "title": "Kingdom of the Netherlands—Netherlands: Selected Issues",
  "publication": "IMF Staff Country Reports, February 11, 2016",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/kingdom-of-the-netherlands-netherlands-selected-issues-43695",
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  "summary": "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.",
  "publishDate": "2016-02-11",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Main findings",
      "content": "- The paper sketches ways to shift the taxation equity-efficiency frontier outward in the Netherlands.\n- Significant efficiency gains could be achieved by shifting the tax burden away from labor, and toward consumption and capital—especially housing.\n- The tax-benefit system has a detrimental impact on labor supply—in particular by mothers.\n- The value-added tax (VAT) is used insufficiently and in a distortionary manner as a revenue-collection mechanism.\n- The paper reviews the main features of the Dutch tax system and sketches the contours of a hypothetical tax reform."
    },
    {
      "heading": "Policy recommendations and reform directions",
      "content": "- Shift the tax burden away from labor toward consumption and capital, with particular attention to housing taxation.\n- Reform the tax-benefit system to reduce labor supply disincentives, especially for mothers.\n- Broaden and strengthen the use of the value-added tax (VAT) as a less distortionary revenue-collection mechanism.\n- Design a hypothetical tax reform that reviews the main features of the Dutch tax system and implements measures to improve equity-efficiency trade-offs."
    },
    {
      "heading": "Scope, subjects, and keywords",
      "content": "- Pages: 45\n- Publication date: February 11, 2016\n- Series: Country Report No. 2016/046\n- Issue: 046\n- Volume: 2016\n- DOI: https://doi.org/10.5089/9781475557695.002\n- ISBN: 9781475557695\n- ISSN: 1934-7685\n- Subject: Expenditure, Labor, National accounts, Pension spending, Pensions, Personal income, Self-employment, Wages\n- Keywords: CR, earnings, Europe, freelance worker, Global, income, income tax, ISCR, net earnings, Pension spending, Pensions, Personal income, pillar II pension, rate, risk pooling, self-employed contractor, Self-employment, solvency ratio, Wages\n\nSource: Kingdom of the Netherlands—Netherlands: Selected Issues (IMF Staff Country Reports 2016, 046).\n\n---\n\n Content in this bundle\n\n- Kingdom of the Netherlands--Netherlands: Selected Issues; IMF Country Report 16/46; January 8, 2016\n  - Kingdom of the Netherlands--Netherlands: Selected Issues; IMF Country Report 16/46; January 8, 2016 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2016/12/31/kingdom-of-the-netherlands-netherlands-selected-issues-43695"
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    "Published: February 11, 2016",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781475557695.002",
    "The paper sketches ways to shift the taxation equity-efficiency frontier outward in the Netherlands.",
    "Significant efficiency gains could be achieved by shifting the tax burden away from labor, and toward consumption and capital—especially housing.",
    "The tax-benefit system has a detrimental impact on labor supply—in particular by mothers.",
    "The value-added tax (VAT) is used insufficiently and in a distortionary manner as a revenue-collection mechanism.",
    "The paper reviews the main features of the Dutch tax system and sketches the contours of a hypothetical tax reform.",
    "Shift the tax burden away from labor toward consumption and capital, with particular attention to housing taxation.",
    "Reform the tax-benefit system to reduce labor supply disincentives, especially for mothers.",
    "Broaden and strengthen the use of the value-added tax (VAT) as a less distortionary revenue-collection mechanism.",
    "Design a hypothetical tax reform that reviews the main features of the Dutch tax system and implements measures to improve equity-efficiency trade-offs.",
    "Pages: 45",
    "Publication date: February 11, 2016",
    "Series: Country Report No. 2016/046",
    "Issue: 046",
    "Volume: 2016",
    "DOI: https://doi.org/10.5089/9781475557695.002",
    "ISBN: 9781475557695",
    "ISSN: 1934-7685",
    "Subject: Expenditure, Labor, National accounts, Pension spending, Pensions, Personal income, Self-employment, Wages",
    "Keywords: CR, earnings, Europe, freelance worker, Global, income, income tax, ISCR, net earnings, Pension spending, Pensions, Personal income, pillar II pension, rate, risk pooling, self-employed contractor, Self-employment, solvency ratio, Wages",
    "**Kingdom of the Netherlands--Netherlands: Selected Issues; IMF Country Report 16/46; January 8, 2016**"
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