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Incoherence between Tax and Development Policies: the case of the Netherlands

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  • Francis Weyzig
  • Michiel van Dijk

Abstract

This article discusses incoherence between tax and development policies, a relatively new area in the debate on policy coherence for development, using a case study of the Netherlands. Dutch business entities play a key role in tax avoidance structures of multinational corporations. We argue that the Dutch tax regime facilitates the avoidance of substantial amounts of tax revenues in developing countries when compared to the Dutch aid budget. As domestic tax revenues are an important source of financing for development, this suggests that the Dutch tax policy is incompatible with the Dutch policy on development co-operation. The lack of policy coherence is largely unintended but it has structural and political causes.

Suggested Citation

  • Francis Weyzig & Michiel van Dijk, 2009. "Incoherence between Tax and Development Policies: the case of the Netherlands," Third World Quarterly, Taylor & Francis Journals, vol. 30(7), pages 1259-1277.
    • Handle: RePEc:taf:ctwqxx:v:30:y:2009:i:7:p:1259-1277
    DOI: 10.1080/01436590903134916
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    Cited by:

    1. Francis Weyzig, 2013. "Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 910-937, December.
    2. Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).

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