Trends and Players in Tax Policy in the Netherlands

Posted: 1 Apr 2013 Last revised: 23 Aug 2014

See all articles by Sigrid Hemels

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Date Written: March 30, 2013

Abstract

Paper for the Rust Conference July 2013 ‘Trends and Players in Tax Policy’ organized by Institute for Austrian and International Tax Law Vienna WU Global Tax Policy Center together with the Research Council of Norway. It discusses trends in tax policy in the Netherlands as from 2000 (personal income taxes, corporate income taxes, other business taxes, value added tax, excises, recurrent taxes on capital, non-recurrent taxes on capital, compulsory social security contributions paid to government and environmental taxes), main drivers of tax reforms since 2001, drafting and reviewing tax legislation and regulations, building up tax expertise, the changing relationship between tax administrations and taxpayers, major players in tax policy, tax policy in the global economy and good governance.

Keywords: Tax reform, the Netherlands, income tax

JEL Classification: K34, E62, H2

Suggested Citation

Hemels, Sigrid, Trends and Players in Tax Policy in the Netherlands (March 30, 2013). Available at SSRN: https://ssrn.com/abstract=2242012 or http://dx.doi.org/10.2139/ssrn.2242012

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

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