Skip to main content

Advertisement

SpringerLink
Log in

The excess burden of the tax and social premium system for Dutch married women

  • Published:
De Economist Aims and scope Submit manuscript

Summary

The excess burden of a tax is the diminution of utility above that which would have occurred had the tax been collected as a lump sum. 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 ‘Tweeverdienersmaatregelen’. Based 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 27010 and 84010, and 37010 and 58010 respectively. This result indicates that, welfare-theoretically, the old system seems preferable to the new one.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Similar content being viewed by others

References

  • Bekkering, J.M., Y.K. Grift and J.J. Siegers,Belasting- en premieheffing en de arbeidsmarktparticipatie door gehuwde vrouwen, een econometrische analyse, Ministry of Social Affairs and Employment, The Hague, 1986.

    Google Scholar 

  • Bekkering, J.M., Y.K. Grift, G. Ridder and J.J. Siegers, ‘De invloed van belasting- en premieheffing op het arbeidsaanbod van gehuwde vrouwen,’Kwantitatieve Methoden, 8 (1987a).

  • Bekkering, J.M., Y.K. Grift, G. Ridder and J.J. Siegers,Taxation, Social Premiums and Labour Supply of Married Women in Holland, Paper presented at the European Meeting of the Econometric Society, Copenhagen, August 24–28, 1987b.

  • Bekkering, J.M., G. Ridder and J.J. Siegers,De invloed van belasting- en premieheffing op het arbeidsaanbod van gehuwde vrouwen: een analyse op basis van Blomquist/Hausman, Interfaculty of Actuarial Sciences and Econometrics, University of Amsterdam, AE Note N2/86, Amsterdam, 1986.

    Google Scholar 

  • Blundell, R., C. Meghir, E. Symons and 1. Walker, ‘A Labour Supply Model for the Simulation of Tax and Benefit Reforms,’ in: R.W. Blundell and I. Walker (eds.),Unemployment, Search and Labour Supply, Cambridge, 1986.

  • CBS,De leefsituatie van de Nederlandse bevolking, 1977,Deel 3, Welzijn, werk en levensfasen, The Hague, 1981.

  • Cleeton, D.L., ‘Wage and Price Measures of the Excess Burdens from Taxation,’Public Finance, XXXIX (1984).

  • Deaton, A. and J. Muellbauer,Economics and Consumer Behavior, Cambridge, 1980.

  • Diamond, P.A. and D.L. McFadden, ‘Some Uses of the Expenditure Function in Public Finance,’Journal of Public Finance, 111 (1974).

  • Dodgson, J.S., ‘On the Accuracy and Appropriatenes of Alternative Measures of Excess Burden,’Economic Journal, XCIII (1983).

  • Harberger, A.C., ‘Three Basic Postulates for Applied Welfare Economics,’Journal of Economic Literature, IX (1971).

  • Hausman, J.A., ‘The Effect of Wages, Taxes, and Fixed Costs on Women's Labor Force Participation,’Journal of Public Economics, XIV (1980).

  • Hausman, J.A., ‘Income and Payroll Tax Policy and Labor Supply,’ in: L.H. Meyer (ed.),The Supply-Side Effects of Economic Policy, The Hague, 1981a.

  • Hausman, J.A., ‘Exact Consumers' Surplus and Deadweight Loss’American Economic Review, LXXI (1981b).

  • Hausman, J.A., ‘Labor Supply,’ in: H.J. Aaron en J.A. Pechman (eds.),How Taxes Affect Economic Behavior, Washington D.C., 1981c.

  • Kay, J.A., ‘The Deadweight Loss from a Tax System,’Journal of Public Economics, XIII (1980).

  • Kooreman, P.,Essays on Micoreconometric Analysis of Household Behavior, Ph.D. Dissertation, University of Tilburg, 1986.

  • Renaud, P.S.A. and J.J. Siegers, ‘Het aanbod van arbeid door gehuwden in Nederland,’Economisch Statistische Berichten, LXVIII (1983).

  • Rosen, H.S., ‘The Measurement of Excess Burden with Explicit Utility Functions,’Journal of Political Economy, LXXXVI (1978).

  • Siegers, J. J., ‘Determinanten van de wekelijkse arbeidsduur,’Economisch Statistische Berichten, LXIII (1978).

  • Siegers, J. J., ‘Enkele kwantitatieve arbeidsmarktaspecten,’ in: S. L. Kwee, et al. (eds.),Nederland op weg naar een post-industriële samenleving?, Assen, 1979.

  • Siegers, J.J., ‘Arbeidsmarktsituatie en arbeidsaanbod,’Sociaal Maandblad Arbeid, XXXV (1980).

  • Siegers, J.J., ‘Uurloonverschillen tussen mannen en vrouwen en de arbeidsverdeling binnen het huishouden,’Tijdschrift voor Politieke Ekonomie, VII (1984a).

  • Siegers, J.J., ‘Equality of the Sexes in the Distribution of Labour,’Labour and Society, IX (1984b).

  • Siegers, J.J.,Arbeidsaanbod en kindertal. Een micro-economische analyse, Ph.D. Dissertation, University of Groningen, 1985.

Download references

Author information

Authors and Affiliations

  1. Economic Institute and Center for Interdisciplinary Research on Labour Market and Distribution Issues (CIAV), Utrecht University, Utrecht

    Yolanda K. Grift

Authors
  1. Yolanda K. Grift
    View author publications

    You can also search for this author in PubMed Google Scholar

Additional information

The author wishes to thank Hans Doodeman, Paul Renaud and Jacques Siegers for their critical remarks on an earlier version of this article.

Rights and permissions

Reprints and permissions

About this article

Cite this article

Grift, Y.K. The excess burden of the tax and social premium system for Dutch married women. De Economist 136, 185–204 (1988). https://doi.org/10.1007/BF01238620

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1007/BF01238620

Keywords

Search

Navigation