| ID | 090714 |
| Title Proper | Incoherence between tax and development policies |
| Other Title Information | the case of the Netherlands |
| Language | ENG |
| Author | Weyzig, Francis ; Dijk, Michiel Van |
| Publication | 2009. |
| Summary / Abstract (Note) | 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. |
| `In' analytical Note | Third World Quarterly Vol. 30, No. 7; 2009: p1259-1277 |
| Journal Source | Third World Quarterly Vol. 30, No. 7; 2009: p1259-1277 |
| Key Words | Tax ; Development Policies - Netherlands ; Tax Policies - Netherlands ; Developing Countries |