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Local Taxation in the Netherlands

Author

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  • van der Hoek, M. Peter

Abstract

Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.

Suggested Citation

  • van der Hoek, M. Peter, 1991. "Local Taxation in the Netherlands," MPRA Paper 6131, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:6131
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    More about this item

    Keywords

    Provincial taxes; Netherlands;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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