The Impact of Demographic Change on Tax Revenue

This paper stimulates the impact of demographic change on direct tax revenue for the Netherlands using extensive survey data and population projections. Projected demographic development in the Netherlands fits in well with the OECD mainstream. The analysis thus has a more general relevance. The stimulations indicate a 27 percent rise in tax revenue until 2010 because of population growth and a relatively older labor force. After 2030, revenue falls as a consequence of a declining population and a rapidly rising ...

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