02096cas a2200313 a 4500 AALejournalIMF021639 230101c9999 xx r poo 0 0eng d 18.00 USD 9781513573441 1018-5941 BD-DhAAL BD-DhAAL Klemm, Alexander. Capital Income Taxation in the Netherlands / Alexander Klemm, Shafik Hebous, Christophe Waerzeggers. Washington, D.C. : International Monetary Fund, 2021. 1 online resource (41 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity. Mode of access: Internet Foreign Exchange imf Informal Economy imf International Tax, Schedular Tax, Debt Bias imf Underground Econom imf Hebous, Shafik. Waerzeggers, Christophe. IMF Working Papers; Working Paper ; No. 2021/145 Full text available on IMF http://elibrary.imf.org/view/journals/001/2021/145/001.2021.issue-145-en.xml IMF e-Library