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Belastingen in de 21e eeuw
Sijbren Cnossen
其他書名
een kristische verkenning
出版OCfEB, Onderzoekcentrum Financieel Economische Beleid, 1998
ISBN90553906319789055390632
URLhttp://books.google.com.hk/books?id=Uyx5AAAACAAJ&hl=&source=gbs_api
註釋The tax regime for the 21st century, A critical study. The authors deal especially with the proposal concerning a forfeit levy on property, which should replace the net wealth tax. It is investigated whether this proposal is in accordance with the ability to pay principle, neutrality and simplicity. Proposed options are an extension of the forfeit levy or to tax the actual capital income.