Capital Income Taxation in the Netherlands
IMF Working Papers, May 20, 2021
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- Capital Income Taxation in the Netherlands
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Bibliographic details
- Authors: Alexander D Klemm, Shafik Hebous, Christophe J Waerzeggers
- Published: May 20, 2021
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781513573441.001
Overview and scope
- Title: Capital Income Taxation in the Netherlands
- Authors: Alexander D Klemm, Shafik Hebous, Christophe J Waerzeggers
- Date: May 20, 2021
- Publication: IMF Working Papers, Working Paper No. 2021/145
- Pages: 41
- Volume: 2021
- Issue: 145
- DOI: https://doi.org/10.5089/9781513573441.001
- Stock No: WPIEA2021145
- ISBN: 9781513573441
- ISSN: 1018-5941
Key findings — international perspective
- The Netherlands is a major conduit country for FDI.
- Recent reforms and public statements by Dutch authorities represent a strong move to address international tax avoidance.
- It is too early to detect the impact of these reforms in the data.
- Measuring tax avoidance historically is described as fraught with difficulties.
Key findings — domestic perspective
- The Dutch system effectively taxes wealth rather than capital income for many financial assets.
- This system leads to inequities and distortions.
- Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized.
Policy implications and recommended reforms
- Various reforms would improve efficiency and equity.
- Reforms need not be of a fundamental nature to yield improvements.
Subject classification and keywords
- Subject: Economic sectors, Financial crises
- Keywords: Debt Bias., International Tax, Netherlands, Schedular Tax
Source: IMF Working Paper "Capital Income Taxation in the Netherlands", by Alexander D Klemm, Shafik Hebous, and Christophe J Waerzeggers, May 20, 2021.
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