This book investigates the structural inefficiencies and complexities of the Dutch tax system to propose evidence-based reforms. Authors Bas Jacobs and Sijbren Cnossen, both distinguished economists, assemble a collection of expert analyses that evaluate how current tax policies distort economic behavior and create inequitable outcomes. By applying the rigorous framework established in the Mirrlees Review, the text provides a comprehensive blueprint for restructuring the national tax code to improve economic neutrality and simplicity.

Experts recognize this work as a significant contribution to the field of public economics and fiscal policy in the Netherlands. Readers frequently note the academic density of the prose, which is intended for policymakers, economists, and advanced students of public finance.