The Resource Tax by design for the Netherlands
Tax by design for the Netherlands
Resource Information
The item Tax by design for the Netherlands represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax by design for the Netherlands represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Dutch tax system distorts economic decisions, treats equal economic positions unequally for tax purposes, and is extraordinarily complex. This book provides independent, evidence-based analyses of the system's shortcomings, as well as detailed proposals for its reform. The book covers the whole spectrum of taxes in the Netherlands, from taxes on labour and capital income, profits, consumption, wealth, inheritance, and charges to correct for market and individual failure, including the environment
- Language
- eng
- Extent
- xviii, 431 p.
- Contents
-
- 1 : Tax by design for the Netherlands: introduction and synthesis
- Cnossen, S.
- Jacobs, B.
- ; p. 1-28
- 2 : Towards a tax on actual returns
- Gerritsen, A.
- Zoutman, F.T.
- ; p. 29-45
- 3 : Towards a true dual income tax
- Cnossen, S.
- Sørensen, P.B.
- ; p. 46-65
- 4 : Low interest rates offer the opportunity to reform the tax treatment of owner-occupied housing
- Ewijk, C. van
- Lejour, A.
- ; p. 66-85
- 5 : Fundamental reform of taxes on capital income in the Netherlands
- Jacobs, B.
- ; p. 86-114
- 6 : Wealth and inheritance taxation : theory and evidence from the Nordic countries
- Bastani, S.
- Waldenström, D.
- ; p. 115-132
- 7 : Corporate tax competition : a Dutch perspective
- Hofmann, P.
- Riedel, N.
- ; p. 133-156
- 8 : The Dutch damage done : how tax haven activities in the Netherlands affect the world
- Wier, L.
- ; p. 157-168
- 9 : Taxation of digital platforms
- Köthenbürger, M.
- ; p. 169-182
- 10 : ACE or CBIT for the Netherlands? Stripping rules!
- Schindler, D.
- Vrijburg, H.
- ; p. 183-203
- 11 : Options for origin- and destination-based rent taxes in the Netherlands
- Hebous, S.
- Klemm, A.
- ; p. 204-219
- 12 : Formulary methods in international taxation : implications for the Netherlands
- De Mooij, R.
- Hebous, S.
- Liu, L.
- ; p. 220-242
- 13 : An exploration of optimal income taxation in the Netherlands
- Jongen, E.
- ; p. 243-260
- 14 : Taxation and part-time work
- Boer, H-W. de
- Peichl, A.
- ; p. 261-277
- 15 : Towards simpler income-dependent tax credits and tax rebates
- Koot, P.
- Gielen, M.
- ; p. 278-294
- 16 : Towards a new tax balance between employees and freelancers
- Bovenberg, L.
- Groot, E.
- ; p. 295-310
- 17 : Dutch tax policy creates heterogeneity in tax burdens
- Caminada, K.
- Goudswaard, K.
- ; p. 311-328
- 18 : Climate policy : challenges and obstacles
- Ploeg, R. van der
- ; p. 329-342
- 19 : Road pricing by design : the Dutch case
- Vrijburg, H.
- Geilenkirchen, G.
- ; p. 343-364
- 20 : Modernizing value-added tax
- Cnossen, S.
- ; p. 365-384
- 21 : Options for taxation of the financial sector
- Lockwood, B.
- ; p. 385-401
- 22 : Excise duties to correct market and individual failure
- Cnossen, S.
- ; p. 402-418
- Isbn
- 9780192855244
- Label
- Tax by design for the Netherlands
- Title
- Tax by design for the Netherlands
- Subject
-
- CBIT
- VAT
- allowance for corporate equity
- consumption tax
- dual income tax
- earnings stripping
- employment income
- environmental tax
- excise duty
- income tax
- inheritance tax
- investment income
- owner-occupied dwelling
- platform economy
- rebate
- road pricing
- tax competition
- tax credit
- tax policy
- tax system
- wealth tax
- Language
- eng
- Summary
- The Dutch tax system distorts economic decisions, treats equal economic positions unequally for tax purposes, and is extraordinarily complex. This book provides independent, evidence-based analyses of the system's shortcomings, as well as detailed proposals for its reform. The book covers the whole spectrum of taxes in the Netherlands, from taxes on labour and capital income, profits, consumption, wealth, inheritance, and charges to correct for market and individual failure, including the environment
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Cnossen, S
- Jacobs, B
- http://library.link/vocab/subjectName
-
- tax system
- tax policy
- dual income tax
- owner-occupied dwelling
- investment income
- tax competition
- platform economy
- allowance for corporate equity
- CBIT
- earnings stripping
- income tax
- employment income
- tax credit
- rebate
- consumption tax
- wealth tax
- inheritance tax
- environmental tax
- road pricing
- VAT
- excise duty
- Label
- Tax by design for the Netherlands
- Contents
-
- 1 : Tax by design for the Netherlands: introduction and synthesis
- Cnossen, S.
- Jacobs, B.
- ; p. 1-28
- 2 : Towards a tax on actual returns
- Gerritsen, A.
- Zoutman, F.T.
- ; p. 29-45
- 3 : Towards a true dual income tax
- Cnossen, S.
- Sørensen, P.B.
- ; p. 46-65
- 4 : Low interest rates offer the opportunity to reform the tax treatment of owner-occupied housing
- Ewijk, C. van
- Lejour, A.
- ; p. 66-85
- 5 : Fundamental reform of taxes on capital income in the Netherlands
- Jacobs, B.
- ; p. 86-114
- 6 : Wealth and inheritance taxation : theory and evidence from the Nordic countries
- Bastani, S.
- Waldenström, D.
- ; p. 115-132
- 7 : Corporate tax competition : a Dutch perspective
- Hofmann, P.
- Riedel, N.
- ; p. 133-156
- 8 : The Dutch damage done : how tax haven activities in the Netherlands affect the world
- Wier, L.
- ; p. 157-168
- 9 : Taxation of digital platforms
- Köthenbürger, M.
- ; p. 169-182
- 10 : ACE or CBIT for the Netherlands? Stripping rules!
- Schindler, D.
- Vrijburg, H.
- ; p. 183-203
- 11 : Options for origin- and destination-based rent taxes in the Netherlands
- Hebous, S.
- Klemm, A.
- ; p. 204-219
- 12 : Formulary methods in international taxation : implications for the Netherlands
- De Mooij, R.
- Hebous, S.
- Liu, L.
- ; p. 220-242
- 13 : An exploration of optimal income taxation in the Netherlands
- Jongen, E.
- ; p. 243-260
- 14 : Taxation and part-time work
- Boer, H-W. de
- Peichl, A.
- ; p. 261-277
- 15 : Towards simpler income-dependent tax credits and tax rebates
- Koot, P.
- Gielen, M.
- ; p. 278-294
- 16 : Towards a new tax balance between employees and freelancers
- Bovenberg, L.
- Groot, E.
- ; p. 295-310
- 17 : Dutch tax policy creates heterogeneity in tax burdens
- Caminada, K.
- Goudswaard, K.
- ; p. 311-328
- 18 : Climate policy : challenges and obstacles
- Ploeg, R. van der
- ; p. 329-342
- 19 : Road pricing by design : the Dutch case
- Vrijburg, H.
- Geilenkirchen, G.
- ; p. 343-364
- 20 : Modernizing value-added tax
- Cnossen, S.
- ; p. 365-384
- 21 : Options for taxation of the financial sector
- Lockwood, B.
- ; p. 385-401
- 22 : Excise duties to correct market and individual failure
- Cnossen, S.
- ; p. 402-418
- Extent
- xviii, 431 p.
- Isbn
- 9780192855244
- Label
- Tax by design for the Netherlands
- Contents
-
- 1 : Tax by design for the Netherlands: introduction and synthesis
- Cnossen, S.
- Jacobs, B.
- ; p. 1-28
- 2 : Towards a tax on actual returns
- Gerritsen, A.
- Zoutman, F.T.
- ; p. 29-45
- 3 : Towards a true dual income tax
- Cnossen, S.
- Sørensen, P.B.
- ; p. 46-65
- 4 : Low interest rates offer the opportunity to reform the tax treatment of owner-occupied housing
- Ewijk, C. van
- Lejour, A.
- ; p. 66-85
- 5 : Fundamental reform of taxes on capital income in the Netherlands
- Jacobs, B.
- ; p. 86-114
- 6 : Wealth and inheritance taxation : theory and evidence from the Nordic countries
- Bastani, S.
- Waldenström, D.
- ; p. 115-132
- 7 : Corporate tax competition : a Dutch perspective
- Hofmann, P.
- Riedel, N.
- ; p. 133-156
- 8 : The Dutch damage done : how tax haven activities in the Netherlands affect the world
- Wier, L.
- ; p. 157-168
- 9 : Taxation of digital platforms
- Köthenbürger, M.
- ; p. 169-182
- 10 : ACE or CBIT for the Netherlands? Stripping rules!
- Schindler, D.
- Vrijburg, H.
- ; p. 183-203
- 11 : Options for origin- and destination-based rent taxes in the Netherlands
- Hebous, S.
- Klemm, A.
- ; p. 204-219
- 12 : Formulary methods in international taxation : implications for the Netherlands
- De Mooij, R.
- Hebous, S.
- Liu, L.
- ; p. 220-242
- 13 : An exploration of optimal income taxation in the Netherlands
- Jongen, E.
- ; p. 243-260
- 14 : Taxation and part-time work
- Boer, H-W. de
- Peichl, A.
- ; p. 261-277
- 15 : Towards simpler income-dependent tax credits and tax rebates
- Koot, P.
- Gielen, M.
- ; p. 278-294
- 16 : Towards a new tax balance between employees and freelancers
- Bovenberg, L.
- Groot, E.
- ; p. 295-310
- 17 : Dutch tax policy creates heterogeneity in tax burdens
- Caminada, K.
- Goudswaard, K.
- ; p. 311-328
- 18 : Climate policy : challenges and obstacles
- Ploeg, R. van der
- ; p. 329-342
- 19 : Road pricing by design : the Dutch case
- Vrijburg, H.
- Geilenkirchen, G.
- ; p. 343-364
- 20 : Modernizing value-added tax
- Cnossen, S.
- ; p. 365-384
- 21 : Options for taxation of the financial sector
- Lockwood, B.
- ; p. 385-401
- 22 : Excise duties to correct market and individual failure
- Cnossen, S.
- ; p. 402-418
- Extent
- xviii, 431 p.
- Isbn
- 9780192855244
Subject
- CBIT
- VAT
- allowance for corporate equity
- consumption tax
- dual income tax
- earnings stripping
- employment income
- environmental tax
- excise duty
- income tax
- inheritance tax
- investment income
- owner-occupied dwelling
- platform economy
- rebate
- road pricing
- tax competition
- tax credit
- tax policy
- tax system
- wealth tax
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-by-design-for-the-Netherlands/a4bozc1_Qx0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-by-design-for-the-Netherlands/a4bozc1_Qx0/">Tax by design for the Netherlands</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
