This book investigates the structural inefficiencies and complexities of the Dutch tax system to propose evidence-based reforms. Nils Holtug and a collective of prominent economists utilize the methodological framework established by the Mirrlees Review to evaluate the current fiscal landscape. By synthesizing academic research and policy analysis, the contributors identify specific distortions in how labor, capital, and consumption are taxed within the Netherlands.

Experts recognize this work as a rigorous, technical examination of Dutch fiscal policy that mirrors the depth of international tax reviews. Readers frequently note the academic density of the prose, which serves as a primary resource for policymakers and economists interested in structural tax reform.