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- W2045161657 abstract "The Dutch reformed individual income tax was implemented on January 1, 1990. The rationale of the tax reform is described, and the major changes are discussed and compared to developments abroad. As far as rate reduction and base-broadening are concerned, the Netherlands has followed the trend in international tax reforms. The Dutch tax reform process, however, focussed more on simplification than in other Western countries." @default.
- W2045161657 created "2016-06-24" @default.
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- W2045161657 date "1992-12-01" @default.
- W2045161657 modified "2023-09-27" @default.
- W2045161657 title "Dutch tax simplification: Unique in an international setting?" @default.
- W2045161657 cites W2022115926 @default.
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- W2045161657 doi "https://doi.org/10.1016/0167-4870(92)90014-x" @default.
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