The Dutch Tax-Benefit System and Life-Cycle Employment: Outcomes and Reform Options
An overlapping-generations model with search unemployment is calibrated for the Netherlands to assess the impact of tax-benefit reforms on labour supply. Several reforms are analysed, in particular the introduction of a flat tax and pension reforms. The model demonstrates the potential of these refo...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2008
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| Schriftenreihe: | OECD Economics Department Working Papers
no.617 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | An overlapping-generations model with search unemployment is calibrated for the Netherlands to assess the impact of tax-benefit reforms on labour supply. Several reforms are analysed, in particular the introduction of a flat tax and pension reforms. The model demonstrates the potential of these reforms to raise labour supply. In particular, pension reforms, such as lowering replacement rates for pensioners, help to boost participation rates of older workers. On the other hand, a flat tax would promote longer working hours across the board, thereby rising labour supply. However, the introduction of a flat tax is a costly measure and would increase the primary general government deficit by close to 2% of GDP. Simultaneous measures to lower the structural unemployment rate would not only help to avoid adverse effects of such a tax reform on the fiscal balance but would strengthen further the positive effects of a flat tax on working hours. |
| Beschreibung: | 1 Online-Ressource (25 p.) 21 x 29.7cm. |
| DOI: | 10.1787/241422478448 |
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| spelling | Ernst, Ekkehard VerfasserIn aut The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options Ekkehard, Ernst and Timo, Teuber = Le système des impôts et des transferts sociaux néerlandais et l'emploi pendant le cycle de vie : Résultats et options de réformes / Ekkehard, Ernst et Timo, Teuber Le système des impôts et des transferts sociaux néerlandais et l'emploi pendant le cycle de vie Paris OECD Publishing 2008 1 Online-Ressource (25 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.617 An overlapping-generations model with search unemployment is calibrated for the Netherlands to assess the impact of tax-benefit reforms on labour supply. Several reforms are analysed, in particular the introduction of a flat tax and pension reforms. The model demonstrates the potential of these reforms to raise labour supply. In particular, pension reforms, such as lowering replacement rates for pensioners, help to boost participation rates of older workers. On the other hand, a flat tax would promote longer working hours across the board, thereby rising labour supply. However, the introduction of a flat tax is a costly measure and would increase the primary general government deficit by close to 2% of GDP. Simultaneous measures to lower the structural unemployment rate would not only help to avoid adverse effects of such a tax reform on the fiscal balance but would strengthen further the positive effects of a flat tax on working hours. Economics Teuber, Timo MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/241422478448 Volltext |
| spellingShingle | Ernst, Ekkehard The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options Economics |
| title | The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options |
| title_alt | Le système des impôts et des transferts sociaux néerlandais et l'emploi pendant le cycle de vie |
| title_auth | The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options |
| title_exact_search | The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options |
| title_full | The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options Ekkehard, Ernst and Timo, Teuber = Le système des impôts et des transferts sociaux néerlandais et l'emploi pendant le cycle de vie : Résultats et options de réformes / Ekkehard, Ernst et Timo, Teuber |
| title_fullStr | The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options Ekkehard, Ernst and Timo, Teuber = Le système des impôts et des transferts sociaux néerlandais et l'emploi pendant le cycle de vie : Résultats et options de réformes / Ekkehard, Ernst et Timo, Teuber |
| title_full_unstemmed | The Dutch Tax-Benefit System and Life-Cycle Employment Outcomes and Reform Options Ekkehard, Ernst and Timo, Teuber = Le système des impôts et des transferts sociaux néerlandais et l'emploi pendant le cycle de vie : Résultats et options de réformes / Ekkehard, Ernst et Timo, Teuber |
| title_short | The Dutch Tax-Benefit System and Life-Cycle Employment |
| title_sort | dutch tax benefit system and life cycle employment outcomes and reform options |
| title_sub | Outcomes and Reform Options |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/241422478448 |
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