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November 28, 2019

‘Btw’s in Afrika lijken op Zwitserse gatenkazen’

Article (in Dutch only)

In veel Afrikaanse landen moet de btw omhoog. Alleen dan krijgen zij genoeg middelen om te investeren in goede scholen en ziekenhuizen, schrijft hoogleraar Cnossen in zijn nieuwe boek.

January 31, 2017

VAT and Agriculture: Lessons from Europe

Publication

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

Publication

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.

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March 12, 2014

Bouwstenen voor een moderne btw

Publication (in Dutch only)

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