van der Hoek, M. Peter (1991): Local Taxation in the Netherlands. Published in: Public Budgeting & Finance , Vol. 11, No. 1 (1991): pp. 66-79.
Download (860kB) | Preview
Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.
|Item Type:||MPRA Paper|
|Original Title:||Local Taxation in the Netherlands|
|Keywords:||Provincial taxes, Netherlands|
|Subjects:||H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H71 - State and Local Taxation, Subsidies, and Revenue|
|Depositing User:||M. Peter van der Hoek|
|Date Deposited:||07. Dec 2007 14:32|
|Last Modified:||18. Feb 2013 03:22|
P.B. Boorsma, “Belastinghervorming in Nederland,” Economisch Statistische Berichten 71 (Jan. 22, 1986): 80-85. Giorgio Brosio and Giancarlo Pola, “A Survey of Various Attempts to Explain the Distribution of Tax Revenues among Levels of Government,” in Aldo Chiancone and Council of Europe, Financial resources for local and regional authorities (Strasbourg, 1985). Ken Messere, eds., Changes in Revenue Structures (Detroit: Wayne State University Press, 1989), 403-420. Commission of the European Communities, Inventory of taxes: 1986 edition (Brussels/Luxembourg, 1986). Arthur Midwinter, “The Politics of Local Fiscal Reform,” Public Policy and Administration 4 (Summer 1989): 2-9. Richard A. Musgrave and Peggy B. Musgrave, Public Finance in Theory and Practice (Tokyo: McGraw-Hill Kogakusha Ltd, 1976). Dick Netzer, “State-Local Finance and Intergovernmental Fiscal Relations” in Alan S. Blinder, et al., The Economics of Public Finance (Washington, D.C.: The Brookings Institution, 1974), 361-421. OECD, Progress in Structural Reform, Supplement to OECD Economic Outlook 47 (Paris: OECD, 1990). Werkgroep Haks, Rapport Werkgroep alternatieve provinciale belastingbronnen (The Hague: Ministerie van Binnenlandse Zaken, 1990).