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PhD Defense Mr. L.W.D. Wijtvliet, MSc

Title: The Tax Tectonics: Well-being and Wealth Inequality in Relation to a Shift in the Tax Mix from Direct to Indirect Taxes
Supervisors: Prof. A.C. Rijkers, Prof. J.L.M. Gribnau

The share of indirect taxes in the tax mix is rising at the expense of direct taxes. This shift from direct to indirect taxes (tax shift) is primarily driven by a desire to boost economic growth (GDP) and job creation. At the same time, scholars and supranational bodies are increasingly arguing that economic policy should not solely be directed at economic growth, but at more-encompassing, multidimensional well-being. This study confronts both bodies of thought. It examines how the tax shift can be consonant with the general goal of promoting well-being that is paramount in many countries. It does so by assessing the tax shift’s impact on the distribution of wealth and identifying various well-being-related trends that this changing distribution could potentially entail.

 Laurens Wijtvliet (1986) studied tax economics at Tilburg University. He graduated with honors (cum laude) in 2011 and simultaneously joined the Fiscal Institute Tilburg as a part-time PhD research and Deloitte as a tax advisor. He currently is a law clerk at the Tax Chamber of the Supreme Court of the Netherlands in The Hague. Laurens has published a wide variety of articles in various Dutch and international journals.

Location: Cobbenhagen building, Auditorium (access via Koopmans building)

Order the PhD thesis

When: 10 April 2018 16:00

Where: Route description Tilburg University campus