{"id":89728,"date":"2018-09-19T15:07:41","date_gmt":"2018-09-19T13:07:41","guid":{"rendered":"https:\/\/www.erasmusmagazine.nl\/en\/?p=89728"},"modified":"2025-12-19T11:23:06","modified_gmt":"2025-12-19T10:23:06","slug":"is-afschaffing-van-de-dividendbelasting-twee-miljard-waard","status":"publish","type":"post","link":"https:\/\/www.erasmusmagazine.nl\/en\/2018\/09\/19\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\/","title":{"rendered":"Is scrapping dividend tax worth two billion?"},"content":{"rendered":"<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"1131\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN-1600x1131.jpg?image-crop-positioner-ts=1766139153\" alt=\"\" class=\"wp-image-89639\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN-1600x1131.jpg?image-crop-positioner-ts=1766139153 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN-300x212.jpg?image-crop-positioner-ts=1766139153 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN-875x619.jpg?image-crop-positioner-ts=1766139153 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN-1280x905.jpg?image-crop-positioner-ts=1766139153 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN-150x106.jpg?image-crop-positioner-ts=1766139153 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN-225x159.jpg?image-crop-positioner-ts=1766139153 225w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN.jpg?image-crop-positioner-ts=1766139153 2000w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><figcaption class=\"wp-element-caption\"><p data-component=\"image-credits\" class=\"flex flex-wrap gap-2 items-center text-base\">\n\t<span aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M19.5 5.25H16.9012L15.6234 3.33375C15.555 3.23114 15.4623 3.147 15.3535 3.08879C15.2448 3.03057 15.1233 3.00007 15 3H9C8.87665 3.00007 8.75522 3.03057 8.64648 3.08879C8.53773 3.147 8.44502 3.23114 8.37656 3.33375L7.09781 5.25H4.5C3.90326 5.25 3.33097 5.48705 2.90901 5.90901C2.48705 6.33097 2.25 6.90326 2.25 7.5V18C2.25 18.5967 2.48705 19.169 2.90901 19.591C3.33097 20.0129 3.90326 20.25 4.5 20.25H19.5C20.0967 20.25 20.669 20.0129 21.091 19.591C21.5129 19.169 21.75 18.5967 21.75 18V7.5C21.75 6.90326 21.5129 6.33097 21.091 5.90901C20.669 5.48705 20.0967 5.25 19.5 5.25ZM15.375 12.375C15.375 13.0425 15.1771 13.695 14.8062 14.25C14.4354 14.8051 13.9083 15.2376 13.2916 15.4931C12.6749 15.7485 11.9963 15.8154 11.3416 15.6852C10.6869 15.5549 10.0855 15.2335 9.61351 14.7615C9.14151 14.2895 8.82007 13.6881 8.68985 13.0334C8.55962 12.3787 8.62646 11.7001 8.88191 11.0834C9.13735 10.4667 9.56993 9.93964 10.125 9.56879C10.68 9.19794 11.3325 9 12 9C12.8951 9 13.7535 9.35558 14.3865 9.98851C15.0194 10.6214 15.375 11.4799 15.375 12.375Z\" fill=\"currentColor\"\/>\n<\/svg>\n<\/span>\n\t<span class=\"sr-only\">Image by:<\/span>\n\n\t\t\t<span>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/persons\/bas-van-der-schot\/\" class=\"underline hocus:no-underline decoration-1 underline-offset-2\">Bas van der Schot<\/a>\t\t\t\t\t<\/span>\n\t<\/p>\n<\/figcaption><\/figure><p>There is no scientific justification for scrapping the Dutch dividend tax, contends economist Bas Jacobs <a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2018\/09\/13\/hoe-alles-moet-wijken-voor-het-vestigingsklimaat\/?noredirect=en_US\">here<\/a>. Yet legal expert Otto Marres (UvA) believes that there are good arguments for doing so. \u201cThe only question is whether it\u2019s worth two billion.\u201d<\/p>\n\n\t<div data-name=\"acf\/posts-list\" >\n\t\t\n\t\t<div class=\"space-y-6 md:space-y-8\">\n\n\t\t\t\t\t\t\t<h2 class=\"text-lg md:text-xl\">Read more<\/h2>\n\t\t\t\n\t\t\t<ul class=\"grid items-strecth grid-cols-1 gap-2 md:gap-4 lg:gap-8\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\"@container\">\n\t\t\t\t\t\t\n<div data-component=\"teaser-post-small\" class=\"block-theme-sand  relative flex h-full bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\ttheme-mocha:bg-white! theme-violet:bg-white! theme-sand:bg-white!\n\tflex-row gap-4 @md:gap-8 p-4 @md:p-6\">\n\t\t\t<div class=\"image:w-full image:aspect-square image:object-cover shrink-0 size-17.5 @sm:size-21.25 @md:size-30 @lg:size-40\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"385\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN.jpg?image-crop-positioner-ts=1766139153\" class=\"attachment-square_lg size-square_lg\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN.jpg?image-crop-positioner-ts=1766139153 2000w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN-300x251.jpg?image-crop-positioner-ts=1766139153 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN-875x732.jpg?image-crop-positioner-ts=1766139153 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN-1280x1071.jpg?image-crop-positioner-ts=1766139153 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN-1600x1338.jpg?image-crop-positioner-ts=1766139153 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN-150x125.jpg?image-crop-positioner-ts=1766139153 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2018\/09\/13134208\/de-kwestie-dividendbelasting-meloen-bas-van-der-schot-EN-225x188.jpg?image-crop-positioner-ts=1766139153 225w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 \">\n\t\t\t\t<h3 class=\"text-md @lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2018\/09\/13\/hoe-alles-moet-wijken-voor-het-vestigingsklimaat\/\" class=\"absolute-link text-current hocus:underline inline-block\">\n\t\t\t\tHow improving Dutch business climate dictates everything\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2018-09-13\">13 September 2018<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tThe Issue\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n<p><strong>No proper reason can be found for scrapping dividend tax, says Bas Jacobs. Do you agree?<\/strong><\/p>\n<p>\u201cAs a lawyer, I look at the legal basis: what is dividend tax actually there for? You have to come to the conclusion that the legal basis is rather weak. The dividend tax is an input tax which was originally devised so that the tax authorities would receive their money earlier, and to cut down on fraud. However, those have long since ceased to be its only purposes. It\u2019s also based on the idea that the Netherlands may tax the dividend distributed to shareholders because the corporate profits are generated here. This principle, which lawyers call the source principle, does not apply so strongly here, as most of the profits of listed companies come from abroad.\u201d<\/p>\n<p><strong>So does that make scrapping the tax a good idea?<\/strong><\/p>\n<p>\u201cSo far I\u2019ve only talked about the lack of a legal basis. However, there are a number of tax rules with a weak legal basis. That isn\u2019t the key consideration for policy makers. The thing they really want to know is how to maximise prosperity in the Netherlands. That means you have to ask yourself whether the benefits of scrapping dividend tax outweigh the costs \u2013 a 1.9-billion-euro reduction in tax revenue.<\/p>\n<p>\u201cInterestingly, economists differ on this. <a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2018\/09\/13\/hoe-alles-moet-wijken-voor-het-vestigingsklimaat\/?noredirect=en_US\">Jacobs\u2019<\/a>s argument is that dividend tax scarcely impedes Dutch companies\u2019 ability to raise capital and therefore has a negligible effect on the business climate. His underlying assumption is that there is a global capital market where enough shareholders can always be found.<\/p>\n<p>\u201cAccording to <a href=\"http:\/\/www.mejudice.nl\/artikelen\/detail\/schaf-de-dividendbelasting-af\">John Lori\u00e9 and Roel Beetsma<\/a>, though, this discussion is about <em>marginal<\/em> shareholders. These are the shareholders with the lowest return on their investment, for example because they can\u2019t deduct the dividend tax they\u2019ve paid in the Netherlands in their own tax return. They\u2019ll be less willing to buy shares in a Dutch company, and this will make it harder for these companies to raise capital. Suppose the truth lies somewhere in the middle: in that case scrapping dividend tax will in fact have an impact. The only question is whether that impact is worth two billion.\u201d<\/p>\n\n\t<div data-name=\"acf\/quote\" class=\"align\" >\n\t\t<div class=\"\">\n\t\t\t<figure data-component=\"quote-with-author\" class=\"@container\">\n\t<blockquote class=\"text-md italic @2xl:text-xl @4xl:text-2xl text-purple\">\n\t\t\u2018Even if scrapping the tax does have an impact, the question remains whether that impact is worth two billion.\u2019\n\t<\/blockquote>\n\n\t<\/figure>\n\t\t<\/div>\n\t<\/div>\n<p><strong>Bas Jacobs claims that efforts to create the most attractive business climate have for years led to a race to the bottom. Why is it so hard for countries to make agreements with one another about this?<\/strong><\/p>\n<p>\u201cCountries compete with one another \u2013 this is the prisoner\u2019s dilemma that Jacobs refers to. The difference is that I\u2019m less pessimistic about the possibility of reversing this \u2018race to the bottom\u2019 trend together. It\u2019s difficult, but in Europe and within the OECD all kinds of agreements are made on matters such as reducing tax avoidance, unfair tax competition and unlawful state support. Likewise, negotiation is currently in progress within the European Union about a levy on digital services.\u201d<\/p>\n<p><strong>At the end of this month you\u2019re organising a symposium on dividend tax at which both Bas Jacobs and John Lori\u00e9 will be guests. Do you think Prime Minister Rutte will be influenced by a group of scientists at this stage?<\/strong><\/p>\n<p>\u201cI don\u2019t expect the coalition to suddenly change its position. There\u2019s still a majority on this point in the House of Representatives. And in the Senate it\u2019s important to note that the abolition of dividend tax is part of a larger package, which I don\u2019t expect senators to reject in its entirety. But even if they do go ahead with scrapping the tax, the discussion isn\u2019t over at that point. Opposition parties are likely to put dividend tax in their election manifestos. That\u2019s reason enough to set out all the scientific pros and cons.\u201d<\/p>\n\t<div data-name=\"acf\/featured-text\" class=\"md:mt-6 p-4 md:p-6 lg:p-8 bg-sand-300 theme-sand:bg-white theme-violet:bg-white theme-mocha:bg-white wysiwyg *:last:mb-0!\" >\n\t\t<p>Otto Marres is Professor of Integrity of the Tax Base at the University of Amsterdam. He is the author of the book <em>Dividendbelasting<\/em> (Dividend Tax) and organiser of the symposium \u2018<a href=\"http:\/\/actl.uva.nl\/content\/events\/events\/2018\/09\/dividendbelasting-afschaffen-of-niet.html?origin=2VzDncunQxG1Rc2NeDxDpQ\">Dividendbelasting: afschaffen of niet?<\/a>\u2019 (Dividend tax: to be scrapped or not?) to be held in Amsterdam on 27 September 2018 (student admission \u20ac7.50).<\/p>\n\n\t<\/div>\n\n\t<div data-name=\"acf\/persons\" class=\"mt-6 md:mt-8 lg:mt-10\" >\n\t\t\t\t\t<h2 class=\"sr-only\">De redactie<\/h2>\n\t\t\n\t\t<div class=\"space-y-6\">\n\n\t\t\t\n\t\t\t<ul class=\"grid grid-cols-1 md:grid-cols-2 gap-4 md:gap-8 md:items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t<div data-component=\"teaser-person\" class=\"relative flex gap-4 items-center md:gap-8\">\n\n\t\t\t<span class=\"image:rounded-full image:size-20 image:aspect-square image:object-cover md:image:size-36 shrink-0\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"567\" height=\"567\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2015\/12\/19102430\/Geert-Maarse2.jpg?image-crop-positioner-ts=1766139265\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2015\/12\/19102430\/Geert-Maarse2.jpg?image-crop-positioner-ts=1766139265 567w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2015\/12\/19102430\/Geert-Maarse2-300x300.jpg?image-crop-positioner-ts=1766139265 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2015\/12\/19102430\/Geert-Maarse2-150x150.jpg?image-crop-positioner-ts=1766139265 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2015\/12\/19102430\/Geert-Maarse2-100x100.jpg?image-crop-positioner-ts=1766139265 100w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2015\/12\/19102430\/Geert-Maarse2-225x225.jpg?image-crop-positioner-ts=1766139265 225w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/>\n\t\t<\/span>\n\t\n\t<div>\n\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/persons\/geert-maarse\/\" class=\"absolute-link font-tiempos-headline underline hocus:no-underline decoration-1 underline-offset-2 text-lg text-current\">Geert Maarse<\/a>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\t<div data-name=\"acf\/posts\" class=\"alignfull py-6 md:py-8 lg:py-10 bg-white\" >\n\t\t<div class=\"container-fixed\">\n\n\t\t\t\n\t\t\t<div class=\"space-y-6 md:space-y-8\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"text-xl md:text-2xl\">Latest news<\/h2>\n\t\t\t\t\n\t\t\t\t\t\n\t<ul data-component=\"post-grid\" class=\"grid items-stretch grid-cols-1 gap-2 md:gap-4 lg:gap-8 text-zoom-lg:grid-cols-1\n\t\t\n\t\tlg:grid-cols-3\n\t\t\">\n\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<li class=\"@container\">\n\t\t\t\t\n<div data-component=\"teaser-post\" class=\"block-theme-sand hidden lg:flex h-full relative flex bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\tflex-col @xl:flex-row\">\n\t\t\t<div class=\"relative image:w-full image:aspect-video image:object-cover shrink-0 w-full @xl:w-1\/2\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1018\" height=\"720\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286\" class=\"attachment-video_xl size-video_xl\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286 2560w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-875x618.jpg?image-crop-positioner-ts=1766139286 875w, 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https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1536x1086.jpg?image-crop-positioner-ts=1766139286 1536w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-2048x1448.jpg?image-crop-positioner-ts=1766139286 2048w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-150x106.jpg?image-crop-positioner-ts=1766139286 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-225x159.jpg?image-crop-positioner-ts=1766139286 225w\" sizes=\"auto, (max-width: 1018px) 100vw, 1018px\" \/>\n\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 p-4 @md:p-8 @xl:p-8 \">\n\n\t\t\t\t<h3 class=\"text-md @sm:text-xl @md:text-2xl @xl:text-2xl\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/kabinet-wil-meer-tijdelijke-huurcontracten-voor-studenten\/\" class=\"absolute-link text-current underline-offset-2 decoration-2 hocus:underline @md:decoration-3 @xl:decoration-4 inline-block\">\n\t\t\t\tCabinet wants more temporary rental contracts for students\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tHousing\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\n<div data-component=\"teaser-post-small\" class=\"block-theme-sand lg:hidden relative flex h-full bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\ttheme-mocha:bg-white! theme-violet:bg-white! theme-sand:bg-white!\n\tflex-row gap-4 @md:gap-8 p-4 @md:p-6\">\n\t\t\t<div class=\"image:w-full image:aspect-square image:object-cover shrink-0 size-17.5 @sm:size-21.25 @md:size-30 @lg:size-40\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"325\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286\" class=\"attachment-square_lg size-square_lg\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286 2560w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-875x618.jpg?image-crop-positioner-ts=1766139286 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1600x1131.jpg?image-crop-positioner-ts=1766139286 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-300x212.jpg?image-crop-positioner-ts=1766139286 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1280x905.jpg?image-crop-positioner-ts=1766139286 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1536x1086.jpg?image-crop-positioner-ts=1766139286 1536w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-2048x1448.jpg?image-crop-positioner-ts=1766139286 2048w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-150x106.jpg?image-crop-positioner-ts=1766139286 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-225x159.jpg?image-crop-positioner-ts=1766139286 225w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 \">\n\t\t\t\t<h3 class=\"text-md @lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/kabinet-wil-meer-tijdelijke-huurcontracten-voor-studenten\/\" class=\"absolute-link text-current hocus:underline inline-block\">\n\t\t\t\tCabinet wants more temporary rental contracts for students\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tHousing\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t<\/li>\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<li class=\"@container\">\n\t\t\t\t\n<div data-component=\"teaser-post\" class=\"block-theme-sand hidden lg:flex h-full relative flex bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\tflex-col @xl:flex-row\">\n\t\t\t<div class=\"relative image:w-full image:aspect-video image:object-cover shrink-0 w-full @xl:w-1\/2\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-1280x720.jpg?image-crop-positioner-ts=1776684112\" class=\"attachment-video_xl size-video_xl\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-1280x720.jpg?image-crop-positioner-ts=1776684112 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-500x282.jpg?image-crop-positioner-ts=1776684112 500w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-832x468.jpg?image-crop-positioner-ts=1776684112 832w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/>\n\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 p-4 @md:p-8 @xl:p-8 \">\n\n\t\t\t\t<h3 class=\"text-md @sm:text-xl @md:text-2xl @xl:text-2xl\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/langere-reistijden-naar-campus-woudestein-door-werkzaamheden-metrostations\/\" class=\"absolute-link text-current underline-offset-2 decoration-2 hocus:underline @md:decoration-3 @xl:decoration-4 inline-block\">\n\t\t\t\tLonger travel times to Woudestein campus due to metro maintenance work\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tStudent life\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\n<div data-component=\"teaser-post-small\" class=\"block-theme-sand lg:hidden relative flex h-full bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\ttheme-mocha:bg-white! theme-violet:bg-white! theme-sand:bg-white!\n\tflex-row gap-4 @md:gap-8 p-4 @md:p-6\">\n\t\t\t<div class=\"image:w-full image:aspect-square image:object-cover shrink-0 size-17.5 @sm:size-21.25 @md:size-30 @lg:size-40\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"460\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-460x460.jpg?image-crop-positioner-ts=1776684112\" class=\"attachment-square_lg size-square_lg\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-460x460.jpg?image-crop-positioner-ts=1776684112 460w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-115x115.jpg?image-crop-positioner-ts=1776684112 115w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/metro_dicht_voorschoterlaan_april2026_2__esther-dijkstra-230x230.jpg?image-crop-positioner-ts=1776684112 230w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 \">\n\t\t\t\t<h3 class=\"text-md @lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/langere-reistijden-naar-campus-woudestein-door-werkzaamheden-metrostations\/\" class=\"absolute-link text-current hocus:underline inline-block\">\n\t\t\t\tLonger travel times to Woudestein campus due to metro maintenance work\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tStudent life\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t<\/li>\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<li class=\"@container\">\n\t\t\t\t\n<div data-component=\"teaser-post\" class=\"block-theme-sand hidden lg:flex h-full relative flex bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\tflex-col @xl:flex-row\">\n\t\t\t<div class=\"relative image:w-full image:aspect-video image:object-cover shrink-0 w-full @xl:w-1\/2\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-1280x720.jpg?image-crop-positioner-ts=1776685276\" class=\"attachment-video_xl size-video_xl\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-1280x720.jpg?image-crop-positioner-ts=1776685276 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-500x282.jpg?image-crop-positioner-ts=1776685276 500w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-832x468.jpg?image-crop-positioner-ts=1776685276 832w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/>\n\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 p-4 @md:p-8 @xl:p-8 \">\n\n\t\t\t\t<h3 class=\"text-md @sm:text-xl @md:text-2xl @xl:text-2xl\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/universiteitsraad-wil-polak-langer-open-in-avond-en-weekend\/\" class=\"absolute-link text-current underline-offset-2 decoration-2 hocus:underline @md:decoration-3 @xl:decoration-4 inline-block\">\n\t\t\t\tUniversity Council wants to extend opening hours of Polak during evenings and weekends\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tCampus\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\n<div data-component=\"teaser-post-small\" class=\"block-theme-sand lg:hidden relative flex h-full bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\ttheme-mocha:bg-white! theme-violet:bg-white! theme-sand:bg-white!\n\tflex-row gap-4 @md:gap-8 p-4 @md:p-6\">\n\t\t\t<div class=\"image:w-full image:aspect-square image:object-cover shrink-0 size-17.5 @sm:size-21.25 @md:size-30 @lg:size-40\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"460\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-460x460.jpg?image-crop-positioner-ts=1776685276\" class=\"attachment-square_lg size-square_lg\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-460x460.jpg?image-crop-positioner-ts=1776685276 460w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-115x115.jpg?image-crop-positioner-ts=1776685276 115w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/lege-campus_empty_polak_avond-nacht_1_april2026_breadie_nhat-minh-bui-230x230.jpg?image-crop-positioner-ts=1776685276 230w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 \">\n\t\t\t\t<h3 class=\"text-md @lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/universiteitsraad-wil-polak-langer-open-in-avond-en-weekend\/\" class=\"absolute-link text-current hocus:underline inline-block\">\n\t\t\t\tUniversity Council wants to extend opening hours of Polak during evenings and weekends\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tCampus\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t\t\t\t<div class=\"text-right text-brown-600\">\n\t\t\t\t\t\t\n\n\n\n<a\n\tdata-variant=\"outline\"\n\tdata-size=\"default\"\n\tclass=\"group inline-flex justify-center items-center gap-2 cursor-pointer text-md font-soehne underline-offset-2 decoration-2 px-4 min-h-[3.75rem] border-2 border-current bg-transparent text-current font-bold hocus:underline w-full lg:w-auto\"\n\n\t\n\t\t\thref=\"\"\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t>\n\t\n\t\t\t\t\t<span data-button-text class=\"\">\n\t\t\tAll articles\n\n\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t<span class=\" flex items-center justify-center w-[1em] h-[1em] icon  \" aria-hidden=\"true\">\n\t\t\t<svg aria-hidden=\"true\" width=\"20\" height=\"17\" viewBox=\"0 0 20 17\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M18.25 7.5C18.8023 7.5 19.25 7.94772 19.25 8.5C19.25 9.05228 18.8023 9.5 18.25 9.5H1.75C1.19772 9.5 0.75 9.05228 0.75 8.5C0.75 7.94772 1.19772 7.5 1.75 7.5H18.25Z\" fill=\"currentColor\"\/>\n<path d=\"M10.793 1.04295C11.1835 0.65243 11.8165 0.65243 12.207 1.04295L18.957 7.79295C19.3476 8.18348 19.3476 8.81649 18.957 9.20702L12.207 15.957C11.8165 16.3475 11.1835 16.3475 10.793 15.957C10.4024 15.5665 10.4024 14.9335 10.793 14.543L16.8359 8.49999L10.793 2.45702C10.4024 2.06649 10.4024 1.43348 10.793 1.04295Z\" fill=\"currentColor\"\/>\n<\/svg>\n\n\t\t<\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>There is no scientific justification for scrapping the Dutch dividend tax, contends economist Bas Jacobs here. Yet legal expert Otto Marres (UvA) believes that there are good arguments for doing so. \u201cThe only question is whether it\u2019s worth two billion.\u201d No proper reason can be found for scrapping dividend tax, says Bas Jacobs. Do you [&hellip;]<\/p>\n","protected":false},"author":36,"featured_media":89639,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"editor_notices":[],"footnotes":""},"categories":[134],"em_content_type":[],"class_list":["post-89728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-de-kwestie-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Is scrapping dividend tax worth two billion?<\/title>\n<meta name=\"description\" content=\"There is no scientific justification for scrapping the Dutch dividend tax, contends economist Bas Jacobs here. Yet legal expert Otto Marres (UvA) believes that there are good arguments for doing so. \u201cThe only question is whether it\u2019s worth two billion.\u201d\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.erasmusmagazine.nl\/en\/2018\/09\/19\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Is scrapping dividend tax worth two billion?\" \/>\n<meta property=\"og:description\" content=\"There is no scientific justification for scrapping the Dutch dividend tax, contends economist Bas Jacobs here. Yet legal expert Otto Marres (UvA) believes that there are good arguments for doing so. \u201cThe only question is whether it\u2019s worth two billion.\u201d\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.erasmusmagazine.nl\/en\/2018\/09\/19\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\/\" \/>\n<meta property=\"og:site_name\" content=\"Erasmus Magazine\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ErasmusMagazineInternational\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-19T13:07:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-19T10:23:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.erasmusmagazine.nl\/wp-content\/uploads\/sites\/8\/2018\/09\/13134220\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN.jpg?image-crop-positioner-ts=1766139153\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1414\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Geert Maarse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@erasmusmag\" \/>\n<meta name=\"twitter:site\" content=\"@erasmusmag\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Geert Maarse\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/\"},\"author\":\"Geert Maarse\",\"headline\":\"Is scrapping dividend tax worth two billion?\",\"datePublished\":\"2018-09-19T13:07:41+00:00\",\"dateModified\":\"2025-12-19T10:23:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/\"},\"wordCount\":673,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/wp-content\\\/uploads\\\/sites\\\/8\\\/2018\\\/09\\\/13134220\\\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN.jpg?image-crop-positioner-ts=1766139153\",\"articleSection\":[\"The Issue\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/\",\"url\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/\",\"name\":\"Is scrapping dividend tax worth two billion?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/2018\\\/09\\\/19\\\/is-afschaffing-van-de-dividendbelasting-twee-miljard-waard\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.erasmusmagazine.nl\\\/en\\\/wp-content\\\/uploads\\\/sites\\\/8\\\/2018\\\/09\\\/13134220\\\/De-kwestie-dividendbelasting-belastingparadijs-bas-van-der-schot-EN.jpg?image-crop-positioner-ts=1766139153\",\"datePublished\":\"2018-09-19T13:07:41+00:00\",\"dateModified\":\"2025-12-19T10:23:06+00:00\",\"author\":\"Geert Maarse\",\"description\":\"There is no scientific justification for scrapping the Dutch dividend tax, contends economist Bas Jacobs here. 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