A flat tax rate on labour income has gained popularity in European countries. This paper 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 redis...
We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data se...
In labour markets with collective wage bargaining higher progressivity of the labour income tax crea...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
A flat tax rate on labour income has gained popularity in European countries. This paper assesses th...
European governments aim to raise labour supply, cut unemployment and, at the same time, maintain so...
The flat income tax has become increasingly popular recently, yet its implementation is limited to E...
European governments aim to raise labour supply, cut unemployment rates and, at the same time, maint...
In this paper, we construct a flat rate/broad base personal income tax system and we compare the dis...
The introduction of a flat tax is supposed to have several advantages. Administration and compliance...
The adverse distributional effects of a flat tax are well known and have been documented by empirica...
The adverse distributional effects of a flat tax are well known and have been documented by empirica...
This paper employs MIMIC, an applied general equilibrium model of the Dutch economy, to explore vari...
In labour markets with collective wage bargaining higher progressivity of the labour income tax crea...
I analyze whether wage policies -like minimum wages and wage subsidies- can add value to an optimal ...
The paper studies simple strategies of labor tax reform in a search and matching model of the labor ...
We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data se...
In labour markets with collective wage bargaining higher progressivity of the labour income tax crea...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
A flat tax rate on labour income has gained popularity in European countries. This paper assesses th...
European governments aim to raise labour supply, cut unemployment and, at the same time, maintain so...
The flat income tax has become increasingly popular recently, yet its implementation is limited to E...
European governments aim to raise labour supply, cut unemployment rates and, at the same time, maint...
In this paper, we construct a flat rate/broad base personal income tax system and we compare the dis...
The introduction of a flat tax is supposed to have several advantages. Administration and compliance...
The adverse distributional effects of a flat tax are well known and have been documented by empirica...
The adverse distributional effects of a flat tax are well known and have been documented by empirica...
This paper employs MIMIC, an applied general equilibrium model of the Dutch economy, to explore vari...
In labour markets with collective wage bargaining higher progressivity of the labour income tax crea...
I analyze whether wage policies -like minimum wages and wage subsidies- can add value to an optimal ...
The paper studies simple strategies of labor tax reform in a search and matching model of the labor ...
We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data se...
In labour markets with collective wage bargaining higher progressivity of the labour income tax crea...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...