Inequality and Redistribution in the Netherlands
Résumé
This paper combines detailed administrative records on the universe of the Dutch population with national accounts aggregates to provide a thorough description of income inequality before and after taxation and government spending. Accounting for domestic and
foreign retained earnings has a substantial impact on inequality, raising the top 10% share of pre-tax national income from 29% to 31%. Overall, the tax system is regressive due to high consumption taxes and a low tax burden on capital income. The entire reduction in inequality - the top 10% income share falls to 26% - comes from government spending that is targeted at the bottom of the distribution
Domaines
Sciences de l'Homme et Société
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CPB-Discussion-Paper-436-Inequality-and-Redistribution-in-the-Netherlands.pdf (555.88 Ko)
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