Law-making by way of administrative rules and horizontal supervision are two forms of new governance in Dutch tax law. Both forms of soft law show the tax administration's shift away from the traditional deterrence approach to a compliance strategy with a focus on more responsive and cooperative...

Voluntary compliance beyond the letter of the law : reciprocity and fair play; What is wrong with endowment taxation : self-usership as a prerequisite for legitimate taxation; Is taxation on a par with forced labour?; Conflict of trust : EU Member States' fiscal sovereignty and the ideal of the...