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Lessons to Be Learned from the Dutch Childcare Allowance Scandal : A Comparative Review of Algorithmic Governance by Tax Administrations in the Netherlands, France and Germany
Hadwick, David; Lan, Shimeng - 2022
In January 2021, the cabinet of Mark Rutte, Prime Minister of the Netherlands resigned after the revelation that the … intelligence algorithms to discriminate against and violate the rights of welfare recipients. The Netherlands is not the only EU …
Persistent link: https://www.econbiz.de/10014240624
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Surcharges and Penalties in Tax Law : The Netherlands
Booij, Arnaud - 2015
surcharges in the Netherlands. It gives an overview of taxpayer and third party duties towards the tax authorities, the …
Persistent link: https://www.econbiz.de/10013020122
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Attitudes Toward Tax Evasion : A Demographic Study of the Netherlands
McGee, Robert W.; Ross, Adriana - 2014
one, it uses data on the Netherlands taken from the World Values database. Not much work has been done on the Netherlands … tax or public finance system. Thus, the present study expands on the very limited research done on the Netherlands public … variables. A trend analysis is also done to determine whether Netherlands attitudes regarding tax evasion have changed in recent …
Persistent link: https://www.econbiz.de/10014147524
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Qualification of Hybrid Financial Instruments in Tax Treaties
Garcia Prats, Francisco Alfredo - 2013
The article deals with the interesting issue of the tax treaty qualification problems arising in hybrid financial instruments and structures. The need to fit the great diversity of instruments and legal, economic and accounting trends attached to them into the closed range of treaty income...
Persistent link: https://www.econbiz.de/10013082777
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Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada
Christians, Allison - 2013
Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
Persistent link: https://www.econbiz.de/10013090158
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Lessons to be learned from the Dutch childcare allowance scandal : a comparative review of algorithmic governance by tax administrations in the Netherlands, France and Germany
Hadwick, David; Lan, Shimeng - In: World tax journal : WTJ 13 (2021) 4, pp. 609-645
Persistent link: https://www.econbiz.de/10013166782
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Freistellungsregelungen für Sorgearbeit und ihre praktische Bedeutung im internationalen Vergleich
Plantenga, Janneke; Koopmans, Ivy - In: WSI-Mitteilungen : Zeitschrift des Wirtschafts- und … 55 (2002) 3, pp. 161-168
Persistent link: https://www.econbiz.de/10001654539
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Family policies in the context of family change : the Nordic countries in comparative perspective
Ostner, Ilona (contributor); Schmitt, Christoph (contributor) - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003087386
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Patterns of Development in Work/Family Reconciliation Policies for Parents in France, Germany, the Netherlands, and the UK in the 2000s
Lewis, Jane - 2010
Work/family reconciliation policies have increasingly become part of employment-led social policy at both EU and Member State levels. Given this trend, we expected to see more attention to policies that unequivocally promote women's employment: childcare provision and the promotion of flexible...
Persistent link: https://www.econbiz.de/10013151518