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February 15, 2018
De belastingdruk van een- en tweeverdieners vanaf 2005
February 15, 2018
Optimal Taxation of Secondary Earners in the Netherlands: Has Equity Lost Ground?
The Netherlands witnessed major reforms in the taxation of (potential) secondary earners over the past decade. Using the inverse-optimal method of optimal taxation we recover the implicit social welfare weights of single- and dual-earner couples over time. The social welfare weights are grosso modo well-behaved before the reforms. →