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Tax by Design for the Netherlands

Sijbren Cnossen and Bas Jacobs (eds)

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.001.0001
Subject:
Economics and Finance, Financial Economics

The Dutch tax system distorts economic decisions, treats equal economic positions unequally, and is extraordinarily complex. Following in the footsteps of the Mirrlees Review, prominent economists ... More


Bring the States Along

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0011
Subject:
Economics and Finance, Economic Systems

This chapter argues that in the U.S. federalist system, in which many traditional government functions are carried out not by the government in Washington but by states and localities, any durable ... More


Tax by Design for the Netherlands: Introduction and Synthesis

Sijbren Cnossen and Bas Jacobs

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0001
Subject:
Economics and Finance, Financial Economics

The Dutch tax system is in urgent need of reform, as acknowledged by a large number of official reports, none of which has been acted upon. The COVID-19 pandemic and the subsequent economic downturn, ... More


Towards Simpler Income-Dependent Tax Credits and Tax Rebates

Patrick Koot and Miriam Gielen

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0015
Subject:
Economics and Finance, Financial Economics

Income tax is becoming very complex, as a result of the increasing use of income-dependent tax credits and tax rebates. As a result, it can be very difficult for households to assess the consequences ... More


Towards a New Tax Balance between Employees and Freelancers

Lans Bovenberg and Ed Groot

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0016
Subject:
Economics and Finance, Financial Economics

Of all OECD countries, the Netherlands has the most extensive tax benefits for the self-employed. The uneven tax treatment of employees and the self-employed causes undesirable effects, such as lower ... More


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