April 1, 1998

Taxation of capital income in the 21st century

At the end of 1997, the Dutch government published a report on taxation in the 21st century.

This report contains proposals to replace both the wealth tax and income taxation of capital income on the household level by a levy on the imputed return on househould wealth. This paper explores how the proposals impact economic decisions, tax arbitrage, and tax revenues.


Lans Bovenberg Read more
Sytze de Boer Read more

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