Tax by design for the Netherlands

Resource Information

The instance Tax by design for the Netherlands represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

http://covers.openlibrary.org/b/isbn/9780192855244-M.jpg?default=false

Label

Tax by design for the Netherlands

Instantiates

• Tax by design for the Netherlands

Publication

• Oxford, Oxford University Press, 2022

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

Record ID

u123795