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.
CPB Discussion Paper 375 | 15 February 2018
60 pages | pdf document, 3.6 MB