000			01409cam a2200193 4500500
005			20250121134525.0
041			_afre
042			_adc
100	1	0	_aBrys, Bert _eauthor
245	0	0	_aThe Box System in the Netherlands: An Alternative?
260			_c2006.
500			_a95
520			_aThe 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			_atax policy
690			_afundamental tax reform
690			_acapital income taxation
786	0		_nReflets et perspectives de la vie économique | Volume XLV | 3 | 2006-12-01 | p. 39-52 | 0034-2971
856	4	1	_uhttps://shs.cairn.info/journal-reflets-et-perspectives-de-la-vie-economique-2006-3-page-39?lang=en&redirect-ssocas=7080
999			_c576681 _d576681