ARTICLES - NETHERLANDS: - THE FINAL TAX REFORM? EFFECTS OF A FLAT RATE INDIVIDUAL INCOME TAX - Remarkably, when the plans for the tax reform 2001 were discussed (and enacted) in the parliament, members of parliament were already expressing an interest in a flat rate individual income tax. In this article, the authors show some of the main effects of such a system.
| Year of publication: |
2001
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|---|---|
| Authors: | Caminada, Koen ; Goudswaard, Kees |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 41.2001, 2, p. 42-47
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