The Box System in the Netherlands: An Alternative? (notice n° 576681)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01409cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121134525.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Brys, Bert |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Box System in the Netherlands: An Alternative? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 95 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Dutch tax reform of January 1, 2001 replaced the progressive personal income tax on dividend, interest and rental payments by a presumptive capital income tax on the value of the assets net of liabilities. The tax code assumes that personally held assets earn a return of 4%, which is taxed at a proportional tax rate of 30%. Actual capital income is no longer relevant under the presumptive capital income tax. This paper discusses and analyses the Dutch capital income tax system after the tax reform of January 1, 2001. Further tax reform policies that might resolve the remaining capital income tax distortions (the Allowance for Corporate Equity (ACE) and the Allowance for Shareholder Equity (ASE) tax system) are also discussed.JEL codes: H2, H3. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax policy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fundamental tax reform |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital income taxation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Reflets et perspectives de la vie économique | Volume XLV | 3 | 2006-12-01 | p. 39-52 | 0034-2971 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-reflets-et-perspectives-de-la-vie-economique-2006-3-page-39?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-reflets-et-perspectives-de-la-vie-economique-2006-3-page-39?lang=en&redirect-ssocas=7080</a> |
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