Trends and Players in Tax Policy in the Netherlands

Paper for the Rust Conference July 2013 ‘Trends and Players in Tax Policy' organized by Institute for Austrian and International Tax Law Vienna WU Global Tax Policy Center together with the Research Council of Norway. It discusses trends in tax policy in the Netherlands as from 2000 (personal income taxes, corporate income taxes, other business taxes, value added tax, excises, recurrent taxes on capital, non-recurrent taxes on capital, compulsory social security contributions paid to government and environmental taxes), main drivers of tax reforms since 2001, drafting and reviewing tax legislation and regulations, building up tax expertise, the changing relationship between tax administrations and taxpayers, major players in tax policy, tax policy in the global economy and good governance