Flat but Fair: A Proposal for a Socially Conscious Flat Rate Tax

01 June 2010

This paper advocates the introduction of a flat rate income tax in the Netherlands. It also gives some recommendations for lowering the flat tax rate by shifting away from income taxes, increasing value-added taxes and broadening the tax base. It concludes by showing that a marginal tax rate plus social security contributions of 33.25% is possible. The focus of this proposal is the Netherlands, but several aspects of it may be relevant to other EU Member States.

ENJOYING THIS CONTENT?

Stay up to date by joining our database !

Download the publication

See the publication in a flipbook