| Popis: |
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, the energy transition to contain climate change, and the taxation of multinational enterprises all call for a more efficient, equitable, neutral, and transparent tax system. In this book, tax experts, from at home and abroad, offer their detailed views on directions for tax reform in the Netherlands. Following a brief overview of the Dutch tax system, this chapter reflects on the book’s main findings and provides recommendations for the taxation of capital income, the corporate income tax (its design and future in a global setting), the taxation of labour income, corrective taxation to deal with climate change and congestion, and the taxation of consumption, particularly financial services, and the use of excise duties. |
