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Tax Reform in the Netherlands, 1985–1995

  • C. A. de Kam

Abstract

During the 1980s a wave of tax reforms swept the industrialized world, including the Netherlands. For good reasons, the general public in this country associates the name of Oort with a major reform of the personal income tax which was implemented here during the second half of the 1980s. As a member of the Committee that in its report from 1986 laid the foundations for the later tax reform, I rapidly came to appreciate the exceptional qualities of our chairman Conrad Oort. Therefore, it was an honour and a pleasure when the editors invited me to contribute to his Festschrift. Drafting a paper about recent experiences with and prospects for tax reform in the Netherlands was not only a stimulating experience in itself, but automatically the exercise also brought back fine memories of the days, at the time of writing nearly ten years ago, when the Oort Committee, as it was colloquially known, wrestled to formulate its proposals to revamp the ‘queen of taxes’.

Keywords

Social Security Contribution Impute Rent Personal Exemption Private Pension Plan General Social Insurance 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Kluwer Academic Publishers 1996

Authors and Affiliations

  • C. A. de Kam

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