Flat Tax Reform in the Netherlands

This paper focuses on a hypothetical flat tax reform in the Netherlands. The aim is to simulate different flat tax rates on different tax bases in order to identify realistic alternatives to the progressive tax system. The aim is to ensure that the tax revenues of the Dutch government remain in line with those of the progressive tax system. Research question: ‘Which variation of the ‘flat tax’ system could be a realistic alternative to replace the current Dutch ‘progressive tax’ system?’