Tax by design for the Netherlands /
"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 analys...
| 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: | Connect to the full text of this electronic book |
| 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"--Publisher's description. |
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| Physical Description: | 1 online resource : illustrations |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9780192667489 0192667483 9780191945373 0191945374 |