A Negative Income Tax in The Netherlands? A General and Emancipatory Point of View

Abstract

Could an alternative system of income maintenance overcome the existing inequitable and inefficient situation, which effectively limits women′s options in the labour market in The Netherlands? This question is approached by describing an alternative system of income maintenance in the form of a negative income tax. Both prospects and limitations of a negative income tax system for Dutch society, from the point of view of this society in general and from an emancipatory point of view in particular, are explored.

Citation

Paulus, A.T.G. (1991), "A Negative Income Tax in The Netherlands? A General and Emancipatory Point of View", Journal of Economic Studies, Vol. 18 No. 5/6. https://doi.org/10.1108/EUM0000000000163