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Reflets et perspectives de la vie économique
De Boeck Université

I.S.B.N.2804151727
92 pages

p. 39 à 52
doi: en cours

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Tome XLV 2006/3


Discipline > Revue > Sommaire > Résumé
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The Box system in the Netherlands: an alternative?

Bert Brys
Résumé de l'article
The Dutch tax reform of January 1, 2001 replaced the progressive personal income tax on dividend, interest and rental payments by a presumptive capital income tax on the value of the assets net of liabilities. The tax code assumes that personally held assets earn a return of 4%, which is taxed at a proportional tax rate of 30%. Actual capital income is no longer relevant under the presumptive capital income tax. This paper discusses and analyses the Dutch capital income tax system after the tax reform of January 1, 2001. Further tax reform policies that might resolve the remaining capital income tax distortions (the Allowance for Corporate Equity (ACE) and the Allowance for Shareholder Equity (ASE) tax system) are also discussed.
JEL codes: H2, H3.Keywords : capital income taxation, tax policy, fundamental tax reform.
Plan de l'article
• Introduction
• The Box System in the Netherlands
• Efficiency considerations
— Internal versus external equity
— Debt versus equity
— Household saving strategies
— Closely held corporations and proprietorships
• What about equity?
• Other tax policy considerations
• Towards an allowance for corporate equity tax system?
• Towards an allowance for shareholder equity tax system?
• Conclusion
• References


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