{"title":"Analysing tax-benefit reforms in the Netherlands using structural models and natural experiments.","authors":"Henk-Wim de Boer, Egbert L W Jongen","doi":"10.1007/s00148-021-00852-3","DOIUrl":null,"url":null,"abstract":"<p><p>We combine the strengths of structural models and natural experiments in an analysis of tax-benefit reforms in the Netherlands. We first estimate structural discrete-choice models for labour supply. Next, we simulate key past reforms and compare the predictions of the structural model with the outcomes of quasi-experimental studies. The structural model predicts the treatment effects well. The structural model then allows us to conduct counterfactual policy analysis. Policies targeted at working mothers with young children generate the largest labour supply responses but generate little additional government revenue. Introducing a flat tax, basic income or joint taxation is not effective.</p>","PeriodicalId":48013,"journal":{"name":"Journal of Population Economics","volume":"36 1","pages":"179-209"},"PeriodicalIF":6.1000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s00148-021-00852-3","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Population Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1007/s00148-021-00852-3","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2021/5/24 0:00:00","PubModel":"Epub","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 3
Abstract
We combine the strengths of structural models and natural experiments in an analysis of tax-benefit reforms in the Netherlands. We first estimate structural discrete-choice models for labour supply. Next, we simulate key past reforms and compare the predictions of the structural model with the outcomes of quasi-experimental studies. The structural model predicts the treatment effects well. The structural model then allows us to conduct counterfactual policy analysis. Policies targeted at working mothers with young children generate the largest labour supply responses but generate little additional government revenue. Introducing a flat tax, basic income or joint taxation is not effective.
期刊介绍：
The Journal of Population Economics is an international quarterly that publishes original theoretical and applied research in all areas of population economics.
Micro-level topics examine individual, household or family behavior, including household formation, marriage, divorce, fertility choices, education, labor supply, migration, health, risky behavior and aging. Macro-level investigations may address such issues as economic growth with exogenous or endogenous population evolution, population policy, savings and pensions, social security, housing, and health care.
The journal also features research into economic approaches to human biology, the relationship between population dynamics and public choice, and the impact of population on the distribution of income and wealth. Lastly, readers will find papers dealing with policy issues and development problems that are relevant to population issues.The journal is published in collaboration with POP at UNU-MERIT, the Global Labor Organization (GLO) and the European Society for Population Economics (ESPE).Officially cited as: J Popul Econ Factor (RePEc): 13.576 (July 2018) Rank 69 of 2102 journals listed in RePEc
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