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.