Employers' evaluation of the Dutch tax reform

Article Abstract:

The reformed individual income tax implemented by the Netherlands on Jan 1, 1990 were particularly aimed at rate-reduction and simplification. While the reform was directed principally to individual taxpayers, it was inevitable that employers would also be affected. A study of their assessments of the tax reform and how these are affected by individual, environmental and organizational factors reveal that variations in employer evaluations are caused mainly by the legal form of their respective organizations. Corporations had more negative evaluations than business income taxpayers. Non-profit organizations had the least negative assessments of the reform.

Evaluation, Netherlands, Employers, Beliefs, opinions and attitudes, Tax policy, Employer attitudes

---

Tax reform: dreaming about tough realities

Article Abstract:

Studies conducted by Sommerhalder and Eling, Scholz, McGraw and Steenbergen and Richard Wahlund on taxpayer perceptions and reactions regarding tax reform in the US, Sweden and the Netherlands are analyzed. It was found that the marginal rates of individual income tax has been greatly reduced by tax reform measures. In addition, no substantial increase was found in the public's acceptance and support of the tax system and the personal income tax, which has grown more complex duirng the 1980s. It was concluded that governments should continue aiming for gradual improvements in the system.

Analysis, Tax research

---

Will taxpayers ever like taxes? responses to the U.S Tax Reform Act of 1986

Article Abstract:

Public opinion regarding the 1986 Tax Reform Act was observed to become progressively negative after the law was enacted. In contrast, the tax system gained a more favorable public assessment due to the reform. A cognitive model of taxpayer attitudes is presented as an explanation to these conflicting reactions. It was found that tax complexity and difficulties involved in determining its effects diminishes the influence of self-interest in the formation of attitudes and enhances the effect of prior attitudes and discussion.

Models, Attitude change

Similar abstracts:

• Abstracts: Negative social evaluation, but not mere social presence, elicits cortisol responses to a laboratory task. Marital satisfaction, recovery from work, and diurnal coristol amon men and women
• Abstracts: Comparison of the Kaufman Brief Intelligence test and the Matrix Analogies Test - Short Form in an adolescent forensic population
• Abstracts: Self-starvation through the ages: reflections on the pre-history of anorexia nervosa. Food refusal and insanity: Sitophobia and anorexia nervosa in Victorian asylums
• Abstracts: A formative evaluation of a drug-free unit in a correctional services setting. When parents kill: an analysis of filicides in Fiji
• Abstracts: A critical reevaluation of nocturnal penile tumescence monitoring in the diagnosis of erectile dysfunction. Psychiatric symptoms in mentally ill chemical abusers

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.