The Significance of Integration of Social Security Contributions with Income Taxation in the Netherlands

DOI
  • SHIMAMURA Leo
    Faculty of Economics, Keio University Policy Research Institute, Ministry of Finance Japan

Bibliographic Information

Other Title
  • オランダにおける所得税と社会保険料の統合の意義について
  • The Tax Reform of 1990
  • ―1990年改革を中心に

Description

<p>  The Dutch tax reform of 1990 integrated income taxes and social security contributions. The aims of this paper are to consider the background and the significance of this integration. The proposition of this integration was to unify as well the process of collecting income taxes and social security contribution as the tax base and tax rate structure. Before the reform, the tax base was too narrow and the government had to widen it. Moreover, the labor policy incentives towards part time jobs have caused the change in traditional Dutch breadwinner-model and raised discontent with the traditional model of tax and social security systems. In addition to this integration, former employers’ share of social insurance contribution became a burden of employee. The new system of ‘premium transfer allowance’ was introduced and since then employers had to pay extra money to the employees in order to compensate for the former employers’ share of social security contributions.</p>

Journal

Details 詳細情報について

  • CRID
    1390852870559478528
  • NII Article ID
    130008110995
  • DOI
    10.50898/pfsjipf.10.0_163
  • ISSN
    24363421
  • Text Lang
    ja
  • Data Source
    • JaLC
    • CiNii Articles
  • Abstract License Flag
    Allowed

Report a problem

Back to top