Private use of company cars by German employees of Dutch employers - or vice versa, private use of company cars by Dutch employees of German employers - currently results in situations of double and non-taxation, respectively. In this article, I have first concluded that the Netherlands applies...

Although there is a large literature exploring the advantages and drawbacks of the privatization of governmental activities, most of this work fails to confront the issues raised by the newest wave of privatization transactions. These transactions are motivated less by the possibility of...