Tax by Design for the Netherlands

Tax by Design for the Netherlands

Author: Sijbren Cnossen

Publisher: Oxford University Press

Published: 2022

Total Pages: 450

ISBN-13: 0192855247

DOWNLOAD EBOOK

"This book is the product of the first Cnossen Forum-Tax by design for the Netherlands that was held on 23-24 May 2019."--Page v.


Tax by Design for the Netherlands

Tax by Design for the Netherlands

Author: Sijbren Cnossen

Publisher: Oxford University Press

Published: 2021-12-16

Total Pages: 450

ISBN-13: 0192667483

DOWNLOAD EBOOK

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.


Tax By Design

Tax By Design

Author: Stuart Adam

Publisher: Oxford University Press

Published: 2011-09

Total Pages: 552

ISBN-13: 0199553742

DOWNLOAD EBOOK

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.


Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective

Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective

Author: OECD

Publisher: OECD Publishing

Published: 2014-10-24

Total Pages: 64

ISBN-13: 9264223215

DOWNLOAD EBOOK

This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.


Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Author: OECD

Publisher: OECD Publishing

Published: 2021-11-24

Total Pages: 150

ISBN-13: 9264724788

DOWNLOAD EBOOK

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.


International Tax Policy and Double Tax Treaties

International Tax Policy and Double Tax Treaties

Author: Kevin Holmes

Publisher: IBFD

Published: 2007

Total Pages: 433

ISBN-13: 9087220235

DOWNLOAD EBOOK

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.


Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms

Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms

Author: International Monetary

Publisher: International Monetary Fund

Published: 2021-10-19

Total Pages: 32

ISBN-13: 161635111X

DOWNLOAD EBOOK

Sint Maarten’s economy has been hit hard over the last 4 years. In 2017, two major hurricanes struck the island causing significant damage. While reconstruction was largely financed by insurance proceeds and grants from The Netherlands, economic recovery from the hurricane damage was slow and in early 2020 the coronavirus pandemic shut down most of Sint Maarten’s tourism sector. As a result, fiscal revenue declined by 15 percent since 2016; payroll tax revenue declined by only 4.5 percent, whereas the turnover tax revenue declined by 23 percent. Since April 2020, The Netherlands has provided immediate financial support to cushion the economic shock of the pandemic. In December 2020, Sint Maarten concluded an agreement with The Netherlands to receive more substantial financial support for recovery and ensuring long-term fiscal sustainability. In return, the authorities committed to make structural changes to their tax system, making it more growth-friendly and equitable, while optimizing and ensuring its revenue mobilization capacity.