{"id":"https://openalex.org/W1577084115","doi":null,"title":"Tax Arbitrage in the Netherlands. Evaluation of the Capital Income Tax Reform of January 1, 2001","display_name":"Tax Arbitrage in the Netherlands. Evaluation of the Capital Income Tax Reform of January 1, 2001","publication_year":1997,"publication_date":"1997-01-01","ids":{"openalex":"https://openalex.org/W1577084115","mag":"1577084115"},"language":"en","primary_location":{"id":"pmh:eur:oai:pure.eur.nl:publications/2622ace8-9ce3-43b5-9560-fd0448885ad2","doi":null,"is_oa":true,"landing_page_url":"https://pure.eur.nl/en/publications/2622ace8-9ce3-43b5-9560-fd0448885ad2","pdf_url":null,"source":{"id":"https://openalex.org/S4306401266","display_name":"EUR Research Repository (Erasmus University Rotterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I913958620","host_organization_name":"Erasmus University Rotterdam","host_organization_lineage":["https://openalex.org/I913958620"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/doctoralthesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://pure.eur.nl/en/publications/2622ace8-9ce3-43b5-9560-fd0448885ad2","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076914392","display_name":"Bert Brys","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Bert Brys","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5076914392"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6948000192642212,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6948000192642212,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.24390000104904175,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.03889999911189079,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-arbitrage","display_name":"tax arbitrage","score":0.9860000014305115},{"id":"https://openalex.org/keywords/capital-income-taxation","display_name":"capital income taxation","score":0.8939999938011169},{"id":"https://openalex.org/keywords/tax-distortions","display_name":"tax distortions","score":0.6460000276565552},{"id":"https://openalex.org/keywords/investment-financing","display_name":"investment financing","score":0.4300000071525574},{"id":"https://openalex.org/keywords/business-legal-forms","display_name":"business legal forms","score":0.7540000081062317},{"id":"https://openalex.org/keywords/debt-versus-equity-financing","display_name":"debt versus equity financing","score":0.7319999933242798},{"id":"https://openalex.org/keywords/mutual-funds","display_name":"mutual funds","score":0.9020000100135803},{"id":"https://openalex.org/keywords/pension-funds","display_name":"pension funds","score":0.9879999756813049}],"concepts":[{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.6586074829101562},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5928109288215637},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.5538764595985413},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.5371715426445007},{"id":"https://openalex.org/C160623529","wikidata":"https://www.wikidata.org/wiki/Q273088","display_name":"Arbitrage","level":2,"score":0.5244526863098145},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.5103935599327087},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.48275917768478394},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.46023795008659363},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.44407761096954346},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4267407953739166},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.35982251167297363},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.26893746852874756}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:eur:oai:pure.eur.nl:publications/2622ace8-9ce3-43b5-9560-fd0448885ad2","doi":null,"is_oa":true,"landing_page_url":"https://pure.eur.nl/en/publications/2622ace8-9ce3-43b5-9560-fd0448885ad2","pdf_url":null,"source":{"id":"https://openalex.org/S4306401266","display_name":"EUR Research Repository (Erasmus University Rotterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I913958620","host_organization_name":"Erasmus University Rotterdam","host_organization_lineage":["https://openalex.org/I913958620"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/doctoralthesis"},{"id":"pmh:eur:oai:repub.eur.nl:6881","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1765/6881","pdf_url":null,"source":{"id":"https://openalex.org/S4377196287","display_name":"RePub (Erasmus University Rotterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I913958620","host_organization_name":"Erasmus University Rotterdam","host_organization_lineage":["https://openalex.org/I913958620"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/doctoralthesis"},{"id":"pmh:oai:repub.eur.nl:6881","doi":null,"is_oa":true,"landing_page_url":"http://repub.eur.nl/pub/6881","pdf_url":null,"source":{"id":"https://openalex.org/S4377196287","display_name":"RePub (Erasmus University Rotterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I913958620","host_organization_name":"Erasmus University Rotterdam","host_organization_lineage":["https://openalex.org/I913958620"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/doctoralThesis"},{"id":"mag:1577084115","doi":null,"is_oa":false,"landing_page_url":"https://repub.eur.nl/pub/6881/BrysDissl2010.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:eur:oai:pure.eur.nl:publications/2622ace8-9ce3-43b5-9560-fd0448885ad2","doi":null,"is_oa":true,"landing_page_url":"https://pure.eur.nl/en/publications/2622ace8-9ce3-43b5-9560-fd0448885ad2","pdf_url":null,"source":{"id":"https://openalex.org/S4306401266","display_name":"EUR Research Repository (Erasmus University Rotterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I913958620","host_organization_name":"Erasmus University Rotterdam","host_organization_lineage":["https://openalex.org/I913958620"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/doctoralthesis"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":84,"referenced_works":["https://openalex.org/W51118433","https://openalex.org/W126137255","https://openalex.org/W232291344","https://openalex.org/W586727276","https://openalex.org/W634509736","https://openalex.org/W1481947131","https://openalex.org/W1496499910","https://openalex.org/W1506193241","https://openalex.org/W1520015073","https://openalex.org/W1536746191","https://openalex.org/W1546523058","https://openalex.org/W1554903685","https://openalex.org/W1556753369","https://openalex.org/W1560829079","https://openalex.org/W1578442783","https://openalex.org/W1579112106","https://openalex.org/W1585500105","https://openalex.org/W1589931122","https://openalex.org/W1967040098","https://openalex.org/W1968832883","https://openalex.org/W1976749975","https://openalex.org/W1977366538","https://openalex.org/W1990218364","https://openalex.org/W1993188563","https://openalex.org/W2000578291","https://openalex.org/W2003644932","https://openalex.org/W2010824362","https://openalex.org/W2020811744","https://openalex.org/W2026648205","https://openalex.org/W2031248119","https://openalex.org/W2038505981","https://openalex.org/W2038926535","https://openalex.org/W2039699990","https://openalex.org/W2049440762","https://openalex.org/W2053299114","https://openalex.org/W2057995564","https://openalex.org/W2062038427","https://openalex.org/W2063955807","https://openalex.org/W2066742241","https://openalex.org/W2071681097","https://openalex.org/W2077875763","https://openalex.org/W2079646771","https://openalex.org/W2083335474","https://openalex.org/W2083608273","https://openalex.org/W2090681977","https://openalex.org/W2104640390","https://openalex.org/W2112612847","https://openalex.org/W2112970138","https://openalex.org/W2118978350","https://openalex.org/W2119383572","https://openalex.org/W2122291533","https://openalex.org/W2122341650","https://openalex.org/W2122529435","https://openalex.org/W2122925298","https://openalex.org/W2125664626","https://openalex.org/W2129123189","https://openalex.org/W2134761962","https://openalex.org/W2135334498","https://openalex.org/W2142856961","https://openalex.org/W2146880834","https://openalex.org/W2152399855","https://openalex.org/W2153524047","https://openalex.org/W2154127363","https://openalex.org/W2156109180","https://openalex.org/W2161668449","https://openalex.org/W2164059525","https://openalex.org/W2170790204","https://openalex.org/W2172399901","https://openalex.org/W2234218860","https://openalex.org/W2341795385","https://openalex.org/W2402613435","https://openalex.org/W2478807040","https://openalex.org/W2734367638","https://openalex.org/W2752617332","https://openalex.org/W2764032043","https://openalex.org/W2890260991","https://openalex.org/W3025803978","https://openalex.org/W3121131820","https://openalex.org/W3121801902","https://openalex.org/W3122424614","https://openalex.org/W3122634225","https://openalex.org/W3124114405","https://openalex.org/W3124153762","https://openalex.org/W3125649628"],"related_works":["https://openalex.org/W4206035584","https://openalex.org/W2116024683","https://openalex.org/W1527554638","https://openalex.org/W7055165103","https://openalex.org/W1578134416","https://openalex.org/W1550049847","https://openalex.org/W4206268361","https://openalex.org/W2070313659","https://openalex.org/W1554849250","https://openalex.org/W624928290"],"abstract_inverted_index":{"This":[0,70],"thesis":[1,71],"evaluates":[2],"the":[3,19,22,25,34,39,61,73,89,101],"Dutch":[4,15,90],"reform":[5,20,92,103],"of":[6,10,28,32,63,76,93],"capital":[7],"income":[8],"taxation":[9],"January":[11,94],"1,":[12,95],"2001.":[13,96],"The":[14,97],"capital-income-tax":[16,102],"system":[17],"before":[18,86],"distorted":[21],"choice":[23],"between":[24],"investment\u2019s":[26],"sources":[27],"finance":[29],"and":[30,38,66,79,83,87],"uses":[31],"earnings,":[33],"businesses\u2019":[35],"legal":[36],"form,":[37],"households\u2019":[40],"(either":[41],"debt-financed":[42],"or":[43],"equity-financed)":[44],"saving":[45],"vehicles.":[46],"Such":[47],"distortions":[48],"imply":[49],"that":[50,52],"agents":[51],"seek":[53],"to":[54],"minimise":[55],"their":[56,64],"tax":[57,91],"liabilities":[58],"will":[59],"change":[60],"allocation":[62],"savings":[65],"investments":[67],"(tax-arbitrage":[68],"behaviour).":[69],"discusses":[72],"tax-arbitrage":[74,105],"behaviour":[75],"firms,":[77],"households":[78],"intermediaries":[80],"(mutual":[81],"funds":[82],"pension":[84],"funds)":[85],"after":[88],"analysis":[98],"explores":[99],"whether":[100],"reduced":[104],"opportuni":[106]},"counts_by_year":[{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}