{
 "schema_version": 1,
 "metric_id": "D2",
 "name": "Marginal pressure on extra earnings (peak, single-earner family)",
 "domain": "D",
 "tier": "v1",
 "grade": "A",
 "frequency": "A",
 "harmonized_international": false,
 "caveats": "One named archetype, not a population average: single-earner couple, two children 6–11, rented home at the reference rent, assumed to claim every toeslag they are entitled to (the ministry's own stated assumption — real take-up is lower, and households without toeslag rights face much lower marginal pressure). Values are printed whole-percent peaks on a discrete income grid — the true curve peak can sit between grid points. 2024 edition coarsened the grid (€1,000 → €2,500) and widened the range to €100k: peaks across that boundary are not strictly comparable. 2019 deliberately not shown: pre-reform huurtoeslag cliff (a printed 152% at one grid point where net income falls outright) and no stated household definition in that edition — see data-notes. OECD marginal tax wedge is NOT a substitute: it excludes means-tested benefit withdrawal, exactly what drives these peaks.",
 "methodology_notes": "Built 12 Jul 2026 from all seven Prinsjesdag editions (pakket Belastingplan 2020–2026), each read first-hand twice (research agent + independent re-verification from the same PDFs). Peak of the printed marginale-druk column, eenverdiener table; overlap years use the newer edition's recomputation (differences ≤1 pt; log in data-notes). Manual drop data/manual/D2.csv carries per-value page/URL provenance. Refresh each Prinsjesdag (~mid-September) from the new bijlage.",
 "owner_review_required": false,
 "sources": [
  {
   "org": "manual:Ministerie van Financiën",
   "dataset_code": "manual:D2",
   "licence": "Rijksoverheid publication (public domain / CC0 per government open-data policy)"
  }
 ],
 "breaks": [
  {
   "period": "2024",
   "note": "Bijlage redesign: income grid coarsened €1,000 → €2,500 and range widened to €100k — peaks across this boundary are not strictly comparable (a coarser grid can miss the true curve peak)"
  }
 ],
 "primary": {
  "key": "manual:Ministerie van Financiën|manual:D2|NL|%|archetype=eenverdiener",
  "dataset_code": "manual:D2",
  "source_org": "manual:Ministerie van Financiën",
  "geography": "NL",
  "unit_code": "%",
  "dimensions": {
   "archetype": "eenverdiener"
  },
  "frequency": "A",
  "points": [
   {
    "period": "2020",
    "value": 86.0
   },
   {
    "period": "2021",
    "value": 86.0
   },
   {
    "period": "2022",
    "value": 85.0
   },
   {
    "period": "2023",
    "value": 86.0
   },
   {
    "period": "2024",
    "value": 91.0
   },
   {
    "period": "2025",
    "value": 94.0
   },
   {
    "period": "2026",
    "value": 94.0
   }
  ]
 },
 "series": [
  {
   "key": "manual:Ministerie van Financiën|manual:D2|NL|%|archetype=eenverdiener",
   "dataset_code": "manual:D2",
   "source_org": "manual:Ministerie van Financiën",
   "geography": "NL",
   "unit_code": "%",
   "dimensions": {
    "archetype": "eenverdiener"
   },
   "frequency": "A",
   "points": [
    {
     "period": "2020",
     "value": 86.0
    },
    {
     "period": "2021",
     "value": 86.0
    },
    {
     "period": "2022",
     "value": 85.0
    },
    {
     "period": "2023",
     "value": 86.0
    },
    {
     "period": "2024",
     "value": 91.0
    },
    {
     "period": "2025",
     "value": 94.0
    },
    {
     "period": "2026",
     "value": 94.0
    }
   ]
  }
 ],
 "peers": [],
 "derived": [],
 "trend": {
  "direction": "up",
  "method": "OLS over last 8 annual observations, 5% significance (MBW convention)",
  "window_start": "2020",
  "window_end": "2026",
  "slope_per_year": 1.642857
 },
 "deltas": {
  "y1": 0.0,
  "y5": 8.0,
  "latest_period": "2026",
  "latest_value": 94.0
 },
 "revisions_since": "2026-07-17",
 "generated_at": "2026-09-04T08:06:55+00:00"
}