Tax by Design for the Netherlands

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.

Sijbren Cnossen, Professor of Economics, University of Pretoria,Bas Jacobs, Sijbren Cnossen Professor of Public Economics, University of Rotterdam

Sijbren Cnossen is Academic Partner of CPB Netherlands Bureau for Economic Policy Analysis and Professor of Economics at the University of Pretoria. He is Emeritus Professor Erasmus University Rotterdam and the University of Maastricht. He has held appointments at the Law Schools of Harvard
University, New York University, the University of Florida, the College of Europe at Bruges, and the Netherlands Institute for Advanced Studies (NIAS). He is the (co-)author of several books and numerous articles on the design and economics of taxation. He is past editor of International Tax and
Public Finance and De Economist. As a consultant to the IMF, World Bank, South African Treasury, OECD, EU Commission, USAID, and HIID, he has advised more than 30 countries on the design and reform of their tax systems, most recently Zambia and Aruba.

Bas Jacobs is Professor of Public Economics at Erasmus School of Economics. He is an internationally renowned specialist in public finance. He has published on optimal income and commodity taxation, taxation of human capital and education finance, environmental taxation, and the marginal cost
of public funds. In recent research, he studies the political economy of income taxation, optimal redistribution with minimum wages and labor unions, optimal policy with technological change, and optimal macro-economic stabilization policy. He has been a visiting fellow of, among others, the
universities of Chicago, Munich, California at Berkeley and the Netherlands Institute for Advanced Study, and a consultant to the World Bank and the IMF. He is an influential contributor to the Dutch economic policy debate. He has written dozens of applied policy articles in national economics
journals, a book on optimal income redistribution, and hundreds of opinion articles in newspapers, magazines, and blogs.

1. Tax by design for the Netherlands: introduction and synthesis, Sijbren Cnossen and Bas Jacobs
CAPITAL INCOME
2. Towards a tax on actual returns, Aart Gerritsen and Floris T. Zoutman
3. Towards a true dual income tax, Sijbren Cnossen and Peter Birch Sørensen
4. Low interest rates offer the opportunity to reform the tax treatment of owner- occupied housing, Casper van Ewijk and Arjan Lejour
5. Fundamental reform of taxes on capital income in the Netherlands, Bas Jacobs
6. Wealth and inheritance taxation: theory and evidence from the Nordic countries, Spencer Bastani and Daniel Waldenström
PROFITS: INTERNATIONAL
7. Corporate tax competition: a Dutch perspective, Patricia Hofmann and Nadine Riedel
8. The Dutch damage done: how tax haven activities in the Netherlands affect the world, Ludvig Wier
9. Taxation of digital platforms, Marko Köthenbürger
PROFITS: DESIGN
10. ACE or CBIT for the Netherlands? Stripping rules!, Dirk Schindler and Hendrik Vrijburg
11. Options for origin- and destination-based rent taxes in the Netherlands, Shafik Hebous and Alexander Klemm
12. Formulary methods in international taxation: implications for the Netherlands, Ruud De Mooij, Shafik Hebous and Li Liu
LABOUR INCOME
13. An exploration of optimal income taxation in the Netherlands, Egbert Jongen
14. Taxation and part-time work, Henk-Wim de Boer and Andreas Peichl
15. Towards simpler income-dependent tax credits and tax rebates, Patrick Koot and Miriam Gielen
16. Towards a new tax balance between employees and freelancers, Lans Bovenberg and Ed Groot
17. Dutch tax policy creates heterogeneity in tax burdens, Koen Caminada and Kees Goudswaard
CLIMATE AND MOBILITY
18. Climate policy: challenges and obstacles, Rick van der Ploeg
19. Road pricing by design: the Dutch case, Hendrik Vrijburg and Gerben Geilenkirchen
CONSUMPTION
20. Modernizing value-added tax, Sijbren Cnossen
21. Options for taxation of the financial sector, Ben Lockwood
22. Excise duties to correct market and individual failure, Sijbren Cnossen