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Tax by Design for the Netherlands.
・ISBN 978-0-19-285524-4 hard GB£ 127.50
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-19-194537-3
| 著者・編者 | Cnossen, Sijbren / Jacobs, Bas (eds.), |
|---|---|
| 出版社 | (Oxford U. Pr., UK) |
| 出版年月 | 2021.12 |
| ページ数 | 450 pp. |
| 言語 | ENG |
| ニュース番号 | ＜664-685 664-787＞ |
解説
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.