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January 31, 2017

VAT and Agriculture: Lessons from Europe

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries.

January 31, 2017

VAT and Agriculture: Lessons from Europe

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries.

February 18, 2016

Tackling Spillovers by Taxing Corporate Income in the European Union at Source

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes.

No title
February 18, 2016

Tackling Spillovers by Taxing Corporate Income in the European Union at Source

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes.

No title
February 18, 2016

Tackling Spillovers by Taxing Corporate Income in the European Union at Source

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes.

No title
March 12, 2014

Bouwstenen voor een moderne btw

Het btw-regime in Nederland kan beter. De vrijstellingen en het verlaagde tarief veroorzaken economische verstoringen en welvaartsverliezen.

March 12, 2014

Bouwstenen voor een moderne btw

Het btw-regime in Nederland kan beter. De vrijstellingen en het verlaagde tarief veroorzaken economische verstoringen en welvaartsverliezen.

December 13, 2010

Three VAT Studies

This volume presents three studies on the VAT.

December 9, 2009

The Netherlands and its neighbours; a fiscal cost benefit analysis

This study compares the social and economic indicators of the Netherlands with those of other countries.

December 9, 2009

The Netherlands and its neighbours; a fiscal cost benefit analysis

This study compares the social and economic indicators of the Netherlands with those of other countries.