Entitled Tax by Design for the Netherlands, Oxford University Press has recently published the English translation of the book 'Ontwerp voor een Beter Belastingstelsel'. The book, edited by Emeritus Professor Sijbren Cnossen (CPB Netherlands Bureau for Economic Policy Analysis, Erasmus School of Economics) and Professor Bas Jacobs (Erasmus School of Economics), contributes to the discussion for a better tax system in the Netherlands, which is currently deemed unnecessarily inefficient, encourages tax evasion, and has high implementation and compliance costs.
In the view of Cnossen and Jacobs the Dutch tax system distorts economic decisions, treats equal economic positions unequally for tax purposes, and is extraordinarily complex. Prominent economists from academia and the policy arena, at home and abroad, have provided independent, evidence-based analyses of the system's shortcomings, as well as detailed proposals for reform. Tax by Design for the Netherlands spans the whole spectrum of taxes on labor and capital income, profits, consumption, wealth, inheritance, and charges to correct for market and individual failure, including the environment.
About the editors
Sijbren Cnossen is still active as Academic Partner of CPB Netherlands Bureau for Economic Policy Analysis and as Professor of Economics at the University of Pretoria. He is the (co-)author of several books and numerous articles on the design and economics of taxation. Professor Cnossen is past editor of International Tax and Public Finance and De Economist. As a consultant to the IMF, World Bank, South African Treasury, OECD, EU Commission, USAID and HIID, he has advised more than 30 countries on the design and reform of their tax systems.
Bas Jacobs is Professor of Public Economics at Erasmus School of Economics. He is an internationally renowned specialist in public finance. Jacobs studies progressive income taxes, taxes on capital income and corrective taxes. In recent research he has focused on the political economy of income taxation, indirect redistribution mechanisms, such as minimum wages and labor unions, the distributional consequences of technological change, and optimal macro-economic stabilisation policy.