Capital Income Taxation in the Netherlands /

Capital Income Taxation in the Netherlands /

This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance,...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Klemm, Alexander
Weitere Verfasser: Hebous, Shafik, Waerzeggers, Christophe
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2021.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2021/145
Schlagworte:
Foreign Exchange
Informal Economy
International Tax, Schedular Tax, Debt Bias
Underground Econom
Online Zugang:Full text available on IMF
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245 1 0 |a Capital Income Taxation in the Netherlands /  |c Alexander Klemm, Shafik Hebous, Christophe Waerzeggers. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2021. 
300 |a 1 online resource (41 pages) 
490 1 |a IMF Working Papers 
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500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity. 
538 |a Mode of access: Internet 
650 7 |a Foreign Exchange  |2 imf 
650 7 |a Informal Economy  |2 imf 
650 7 |a International Tax, Schedular Tax, Debt Bias  |2 imf 
650 7 |a Underground Econom  |2 imf 
700 1 |a Hebous, Shafik. 
700 1 |a Waerzeggers, Christophe. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2021/145 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2021/145/001.2021.issue-145-en.xml  |z IMF e-Library 

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