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  1. Capital income taxation in the Netherlands
    Author: Klemm, Alexander; Hebous, Shafik; Waerzeggers, Christophe
    Published: May 2021
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a... more

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    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

     

    This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513573441
    Other identifier:
    Series: IMF working paper ; WP/21, 145
    Subjects: Netherlands; International Tax; Schedular Tax; Debt Bias; Foreign Exchange; Informal Economy; International Tax, Schedular Tax, Debt Bias; Underground Econom
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  2. Carbon pricing
    what role for border carbon adjustments?
    Author: Parry, Ian W. H.; Dohlman, Peter; Hillier, Cory; Kaufman, Martin; Kwak, Kyung; Misch, Florian; Roaf, James; Waerzeggers, Christophe
    Published: 2021
    Publisher:  International Monetary Fund, Washington, DC

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513594606; 9781513594651
    Other identifier:
    Series: Staff climate notes ; 2021, 004
    Subjects: Border carbon adjustment; climate mitigation; carbon pricing; competitiveness; emissions leakage; allowance allocation; design issues; World Trade Organization rules
    Scope: 1 Online-Ressource (circa 22 Seiten), Illustrationen
  3. Voluntary disclosure programs
    design, principles, and implementation considerations
    Author: Benedek, Dora; Grote, Martin; Jackson, Grace; Markevych, Maksym; Sofrona, Lydia; Waerzeggers, Christophe
    Published: [2022]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

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    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
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    Export to reference management software   RIS file
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9798400206184
    Other identifier:
    Series: Technical notes and manuals ; TNM/2022, 002
    Subjects: Tax Evasion; Tax Policy Design; Tax Revenues; Illegal Behavior and theEnforcement of Law; Voluntary Disclosure Programs
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  4. Carbon pricing
    what role for border carbon adjustments?
    Author: Parry, Ian W. H.; Dohlman, Peter; Hillier, Cory; Kaufman, Martin; Kwak, Kyung; Misch, Florian; Roaf, James; Waerzeggers, Christophe
    Published: 2021
    Publisher:  International Monetary Fund, Washington, DC

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 849
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    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513594606; 9781513594651
    Other identifier:
    Series: Staff climate notes ; 2021, 004
    Subjects: Border carbon adjustment; climate mitigation; carbon pricing; competitiveness; emissions leakage; allowance allocation; design issues; World Trade Organization rules
    Scope: 1 Online-Ressource (circa 22 Seiten), Illustrationen
  5. Voluntary disclosure programs
    design, principles, and implementation considerations
    Author: Benedek, Dora; Grote, Martin; Jackson, Grace; Markevych, Maksym; Sofrona, Lydia; Waerzeggers, Christophe
    Published: [2022]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

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    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
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    e-Book Nationallizenz
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    Thüringer Universitäts- und Landesbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    E-Book Nationallizenz IMF
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    E-Book International Monetary Fund
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    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
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    e-Book International Monetary Fund eLibrary
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    Export to reference management software   RIS file
      BibTeX file
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9798400206184
    Other identifier:
    Series: Technical notes and manuals ; TNM/2022, 002
    Subjects: Tax Evasion; Tax Policy Design; Tax Revenues; Illegal Behavior and theEnforcement of Law; Voluntary Disclosure Programs
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  6. Capital income taxation in the Netherlands
    Author: Klemm, Alexander; Hebous, Shafik; Waerzeggers, Christophe
    Published: May 2021
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Braunschweig
    Inter-library loan:
    No inter-library loan

    Location:
    Staats- und Universitätsbibliothek Bremen
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    No inter-library loan

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    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
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    Location:
    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Location:
    Technische Universität Hamburg, Universitätsbibliothek
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    No inter-library loan

    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
    Signature:
    e-Book Nationallizenz
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    No inter-library loan

    Location:
    Thüringer Universitäts- und Landesbibliothek
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    Location:
    Fachhochschule Kiel, Zentralbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 301
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    Location:
    Universitätsbibliothek Leipzig
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    Location:
    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Location:
    Duale Hochschule Baden-Württemberg Mosbach, Bibliothek
    Signature:
    E-Book Nationallizenz IMF
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    No inter-library loan

    Location:
    Hochschule Offenburg, University of Applied Sciences, Bibliothek Campus Offenburg
    Signature:
    E-Book International Monetary Fund
    Inter-library loan:
    No loan of volumes, only paper copies will be sent

    Location:
    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
    Signature:
    e-Book International Monetary Fund eLibrary
    Inter-library loan:
    No loan of volumes, only paper copies will be sent

    Location:
    Duale Hochschule Baden-Württemberg Ravensburg, Bibliothek
    Signature:
    E-Book IMF
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Albstadt-Sigmaringen, Bibliothek Sigmaringen
    Inter-library loan:
    No loan of volumes, only paper copies will be sent

     

    This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513573441
    Other identifier:
    Series: IMF working paper ; WP/21, 145
    Subjects: Netherlands; International Tax; Schedular Tax; Debt Bias; Foreign Exchange; Informal Economy; International Tax, Schedular Tax, Debt Bias; Underground Econom
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen