Consumer price indices adjusted for indirect taxes and subsidies in the Netherlands

Article type: Research Article

Authors: Donkers, Harry W.J.^{1; 2}

Note: [1] Harry W.J. Donkers was born in 1947. He graduated in agricultural technology from 's-Hertogenbosch High College of Agriculture in 1968 and in econometrics from Catholic University Brabant in 1975. During the period 1975–1977, he was active as a research worker in the Department for Health Statistics at the Netherlands Central Bureau of Statistics (CBS). Since 1977, he is working as Chief of the Division for Price Analysis of the Department for Price Statistics of the CBS.

Note: [2] Paper presented at the International Round Table on Taxes and the CPI, March 9-11-1987, Statistics Canada, Ottawa.

Abstract: Consumer price indices adjusted for changes of the rates of indirect taxes and subsidies play an important part in socio-economic life. A so-called table-adjustment factor is used in the Netherlands for the establishment of the inflation correction of e.g. income tax. The use of the adjusted consumer price index for the purpose of wage indexation constitutes a second application. The background for and use of adjusted indices in the Netherlands can illustrate various related problems.

DOI: 10.3233/SJU-1988-5405

Journal: Statistical Journal of the United Nations Economic Commission for Europe, vol. 5, no. 4, pp. 403-419, 1988