Tag: The Netherlands

Tax Expenditures Country Report: The Netherlands

| 9 July 2024
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures, The Netherlands
Tax expenditures (TEs) in the Netherlands represent a significant portion of government spending, amounting to 15% of GDP in 2022. These provisions include deviations from the standard tax base, rates, and special credits across various taxes, such as Personal Income Tax (PIT), Corporate Income Tax ... continue reading

Taming the Use of Tax Expenditures. Evidence From The Netherlands

| 1 November 2023
Fiscal, Blog | Tags: Parliaments, Tax Expenditures, The Netherlands
This summer, the Dutch finance ministry published a report on the effectiveness of the country's tax expenditures[1]. The verdict on the myriad of deductions, exemptions and further benefits channelled through the tax system was harsh. ... continue reading