Kingdom of the Netherlands : Netherlands; Selected Issues-The Labor Income Tax Credit in an International Perspective.

Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in the LTC to strengthen its effect on the still large pover...

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书目详细资料
企业作者: International Monetary Fund
格式: 杂志
语言:English
出版: Washington, D.C. : International Monetary Fund, 2001.
丛编:IMF Staff Country Reports; Country Report ; No. 2001/096
在线阅读:Full text available on IMF
实物特征
总结:Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in the LTC to strengthen its effect on the still large poverty trap in the Netherlands is likely to be extremely expensive. Given the easy availability of part-time employment and the high marginal tax rates, the reduction in hours worked could be substantial in the Netherlands.
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实物描述:1 online resource (12 pages)
格式:Mode of access: Internet
ISSN:1934-7685
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