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https://docs.google.com/presentation/d/1jJUItupwP6CtHAyVR-b954Q9imvp8th04D100VocsGk/edit

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Bruil, A., Lejour, A., Möhlmann, J., van Essen, C., Leender, W., & Rabaté, S. (2022). Inequality and Redistribution in the Netherlands. Retrieved 22 June 2022, from https://www.cpb.nl/sites/default/files/omnidownload/CPB-Discussion-Paper-436-Inequality-and-Redistribution-in-the-Netherlands.pdf

Schindler, D. (2020). The drawbacks of being a conduit country. Retrieved 22 June 2022, from https://www.eur.nl/en/news/drawbacks-being-conduit-country

2022 Tax Plan: a better tax system. (2021). Retrieved 13 June 2022, from https://www.government.nl/latest/news/2021/09/21/2022-tax-plan

Spenke, G. te, & Vries, M. de. (2011). Chapter 3, 4. In Taxation in the Netherlands. essay, Kluwer Law International.

How Do Taxes in the Netherlands Compare?. (2022). Retrieved 22 June 2022, from https://taxfoundation.org/country/netherlands/

CHIRCULESCU, M. (2018). ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION. Retrieved 22 June 2022, from https://www.utgjiu.ro/revista/ec/pdf/2018-01/24_Chirculescu2.pdf

Fritschy, W. (1997). A History of the Income Tax in the Netherlands. Retrieved 22 June 2022, from https://www.persee.fr/doc/rbph_0035-0818_1997_num_75_4_4218

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2022 tax plan for the Netherlands (report)

10 things to know about taxes in the Netherlands as an expat (article)

History of the income tax system in the Netherlands (article)

Taxation in the Netherlands (book chapters)

Types of taxes (article)

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Keti Gvetadze
Bolin He
Nurbolat Kambekov
Nina Ghaibi
Shihui Bao

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Introduction to Taxation in the Netherlands

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Introduction to Taxation in the Netherlands

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Read the following text and answer the questions below by choosing a correct response. Only one response is correct.

Frank is employed as a lawyer at the international firm in Rotterdam. In 2022, Frank is taxed at the rate of 49.5% as his taxable income exceeds 75,000 euros annually. His colleague, Alex, on the other hand, would pay tax at the rate of 37% due to his taxable income of nearly 50,000 euros.

Which type of tax is mentioned in the text?

a) Corporate Income Tax
b) Value Added Tax
c) Personal Income Tax
d) Property Tax

Which of the following terms better describes such tax?

a) Regressive
b) Progressive

Write a short answer for the task below (no more than 200 words)

Name at least 3 advantages and 3 disadvantages of the Dutch tax system. Describe them using an example for each one.

Answer Key & Rubric

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https://docs.google.com/presentation/d/1jJUItupwP6CtHAyVR-b954Q9imvp8th04D100VocsGk/edit