Tax by design for the Netherlands / edited by Sijbren Cnossen and Bas Jacobs.
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 from academia and the policy arena, at home and abroad, provide evidence-based independent analyses of...
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| Other Authors: | , |
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| Format: | Ebook |
| Language: | English |
| Published: |
Oxford ; New York, NY :
Oxford University Press,
2022.
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| Edition: | First edition. |
| Subjects: | |
| Online Access: | Oxford Scholarship Online |
| Summary: | 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 from academia and the policy arena, at home and abroad, provide evidence-based independent analyses of the system’s shortcomings, as well as detailed policy reform proposals. The book spans the whole spectrum of taxes on labour and capital income, profits, consumption, wealth, inheritances, and charges to correct for market and individual failures, including the environment. The major proposals for reform include the following. Taxation of all actual rather than presumptive capital income at a uniform flat rate under a Scandinavian type of dual income tax. Reform of the corporation tax to reduce debt bias and profit shifting. Lowering the tax burden on the working poor by increasing the earned income tax credit. Curtailing fossil fuel emissions by imposing a uniform price on all emissions in all sectors of 40-80 euros per tonne of CO2. Solving congestion externalities by pricing road use. Eliminating VAT exemptions, which are highly distortionary, at EU level. And internalizing the external effects of smoking, drinking, gambling, sugar consumption, and the use of plastics in price. This book provides evidence-based analyses of the Dutch tax system's shortcomings, as well as detailed proposals for reform. |
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| Physical Description: | 1 online resource |
| ISBN: | 0192855247 9780192855244 |