The Excess burden of the tax and social premium system for dutch married women
- Creator
- Grift, Yolanda K.
The Excess burden of the tax and social premium system for dutch married women
Computing the excess burden for the 1983 and 1985 Dutch tax and social premium system enables a partial welfare evaluation of the recent changes in the system, the so-called 'Tweeverdienersmaatregel'. Bases on the equivalent and compensating variation, the excess burden as a percentage of the taxes and social premiums for the 1983 and 1985 system are valued at 27% and 84%, and 37% and 58% respectively. This result indicates that, welfare-theoretically, the old system seems freferable to the new one.
- Creator
- Grift, Yolanda K.