The Resource Evaluatie Wet IB 2001 : box 3

Evaluatie Wet IB 2001 : box 3

Label
Evaluatie Wet IB 2001 : box 3
Title
Evaluatie Wet IB 2001 : box 3
Creator
Subject
Language
  • dut
  • eng
Summary
This article comments on the principles behind the deemed yield tax which does not fit in an income tax based on ability to pay. In addition, it is investigated whether a simple capital gains tax would have been a better solution. The last part discusses various improvements such as a taxation of second dwellings based on the valuation value (WOZ), the application of the principle of balance continuity and the deductibility of certain tax debts
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 135 (2006),
http://library.link/vocab/creatorName
Geld, J.A.G. van der
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • valuation law
  • ability to pay
  • capital gains tax
Label
Evaluatie Wet IB 2001 : box 3
Instantiates
Publication
Note
20060407
Label
Evaluatie Wet IB 2001 : box 3
Publication
Note
20060407

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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