Tax by Design for the Netherlands

Author:   Sijbren Cnossen (Professor of Economics, Professor of Economics, University of Pretoria) ,  Bas Jacobs (Sijbren Cnossen Professor of Public Economics, Sijbren Cnossen Professor of Public Economics, University of Rotterdam)
Publisher:   Oxford University Press
ISBN:  

9780192855244


Pages:   464
Publication Date:   31 December 2021
Format:   Hardback
Availability:   To order   Availability explained
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Tax by Design for the Netherlands


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Overview

The Dutch tax system distorts economic decisions, treats equal economic positions unequally for tax purposes, 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 independent, evidence-based analyses of the system's shortcomings, as well as detailed proposals for reform. Tax by Design for the Netherlands spans the whole spectrum of taxes on labor and capital income, profits, consumption, wealth, inheritance, and charges to correct for market and individual failure, including the environment.

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Author:   Sijbren Cnossen (Professor of Economics, Professor of Economics, University of Pretoria) ,  Bas Jacobs (Sijbren Cnossen Professor of Public Economics, Sijbren Cnossen Professor of Public Economics, University of Rotterdam)
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Dimensions:   Width: 16.30cm , Height: 2.90cm , Length: 24.00cm
Weight:   0.802kg
ISBN:  

9780192855244


ISBN 10:   0192855247
Pages:   464
Publication Date:   31 December 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   To order   Availability explained
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

1: Sijbren Cnossen and Bas Jacobs: Tax by design for the Netherlands: introduction and synthesis CAPITAL INCOME 2: Aart Gerritsen and Floris T. Zoutman: Towards a tax on actual returns 3: Sijbren Cnossen and Peter Birch Sørensen: Towards a true dual income tax 4: Casper van Ewijk and Arjan Lejour: Low interest rates offer the opportunity to reform the tax treatment of owner- occupied housing 5: Bas Jacobs: Fundamental reform of taxes on capital income in the Netherlands 6: Spencer Bastani and Daniel Waldenström: Wealth and inheritance taxation: theory and evidence from the Nordic countries PROFITS: INTERNATIONAL 7: Patricia Hofmann and Nadine Riedel: Corporate tax competition: a Dutch perspective 8: Ludvig Wier: The Dutch damage done: how tax haven activities in the Netherlands affect the world 9: Marko Köthenbürger: Taxation of digital platforms PROFITS: DESIGN 10: Dirk Schindler and Hendrik Vrijburg: ACE or CBIT for the Netherlands? Stripping rules! 11: Shafik Hebous and Alexander Klemm: Options for origin- and destination-based rent taxes in the Netherlands 12: Ruud De Mooij, Shafik Hebous and Li Liu: Formulary methods in international taxation: implications for the Netherlands LABOUR INCOME 13: Egbert Jongen: An exploration of optimal income taxation in the Netherlands 14: Henk-Wim de Boer and Andreas Peichl: Taxation and part-time work 15: Patrick Koot and Miriam Gielen: Towards simpler income-dependent tax credits and tax rebates 16: Lans Bovenberg and Ed Groot: Towards a new tax balance between employees and freelancers 17: Koen Caminada and Kees Goudswaard: Dutch tax policy creates heterogeneity in tax burdens CLIMATE AND MOBILITY 18: Rick van der Ploeg: Climate policy: challenges and obstacles 19: Hendrik Vrijburg and Gerben Geilenkirchen: Road pricing by design: the Dutch case CONSUMPTION 20: Sijbren Cnossen: Modernizing value-added tax 21: Ben Lockwood: Options for taxation of the financial sector 22: Sijbren Cnossen: Excise duties to correct market and individual failure

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Author Information

Sijbren Cnossen is Academic Partner of CPB Netherlands Bureau for Economic Policy Analysis and Professor of Economics at the University of Pretoria. He is Emeritus Professor Erasmus University Rotterdam and the University of Maastricht. He has held appointments at the Law Schools of Harvard University, New York University, the University of Florida, the College of Europe at Bruges, and the Netherlands Institute for Advanced Studies (NIAS). He is the (co-)author of several books and numerous articles on the design and economics of taxation. He is past editor of International Tax and Public Finance and De Economist. As a consultant to the IMF, World Bank, South African Treasury, OECD, EU Commission, USAID, and HIID, he has advised more than 30 countries on the design and reform of their tax systems, most recently Zambia and Aruba. Bas Jacobs is Professor of Public Economics at Erasmus School of Economics. He is an internationally renowned specialist in public finance. He has published on optimal income and commodity taxation, taxation of human capital and education finance, environmental taxation, and the marginal cost of public funds. In recent research, he studies the political economy of income taxation, optimal redistribution with minimum wages and labor unions, optimal policy with technological change, and optimal macro-economic stabilization policy. He has been a visiting fellow of, among others, the universities of Chicago, Munich, California at Berkeley and the Netherlands Institute for Advanced Study, and a consultant to the World Bank and the IMF. He is an influential contributor to the Dutch economic policy debate. He has written dozens of applied policy articles in national economics journals, a book on optimal income redistribution, and hundreds of opinion articles in newspapers, magazines, and blogs.

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