Local Taxation in the Netherlands
AbstractProvincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 6131.
Date of creation: 1991
Date of revision:
Publication status: Published in Public Budgeting & Finance 1.11(1991): pp. 66-79
Provincial taxes; Netherlands;
Find related papers by JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
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