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.
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