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
Notes
"February 2016."
"January 8, 2016"--Page 2 of pdf
"Prepared by Jean-Marc Natal, Marc Gerard, and Michelle Hassine"--Page 2 of pdf
Bibliography
Includes bibliographical references
Notes
Online resource; title from pdf title page (IMF Web site, viewed February 11, 2016)
