Dutch tax simplification: unique in an international setting

Article Abstract:

The Netherlands put into effect a reformed individual income tax on Jan 1, 1990. An analysis of the rationale behind the implementation of the tax reform is presented. The reforms are also compared to those that have taken place in the US, UK, Germany, Belgium and Sweden. It was concluded that, with regard to combining the bases of social security contributions and individual income tax, the Dutch were internationally unique. With regard to rate reduction and base-broadening, they were in line with international developments.

Netherlands, Tax reform, Income tax

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Contingent valuation method can increase procedural justice

Article Abstract:

The empirical results of the study on the acceptance of one-off tax that would protect the natural environment of Yakushima Island, Japan are presented. The results showed that the contingent valuation method increased procedural justice and acceptance of the tax.

Japan, Public affairs, Public opinion, Policy sciences

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A threat to tax morale: The case of Australian higher education policy

Article Abstract:

A study investigating tax morale among Australian graduates, who had recently finished their higher education, using the structural equation modeling (AMOS), and the factors influencing tax morale such as satisfaction with government policy, is presented.

Australia, Legal issues & crime, Government regulation (cont), Government regulation, Taxes, Legal/Government Regulation, Behavior, Alumni

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