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ARTICLES - NETHERLANDS: - THE FINAL TAX REFORM? EFFECTS OF A FLAT RATE INDIVIDUAL INCOME TAX - Remarkably, when the plans for the tax reform 2001 were discussed (and enacted) in the parliament, members of parliament were already expressing an interest in a flat rate individual income tax. In this article, the authors show some of the main effects of such a system.

Caminada, Koen; Goudswaard, Kees - In: European taxation : official journal of the … 41 (2001) 2, pp. 42-47

Persistent link: https://www.econbiz.de/10006903355

The final tax reform? : Effects of a flat rate individual income tax

Caminada, Koen; Goudswaard, Kees Pieter - In: European taxation : official journal of the … 41 (2001) 2, pp. 42-47

Persistent link: https://www.econbiz.de/10001553057

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