The introduction of an appeals court in Dutch tax litigation

Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a higher instance, where this was impossible before. In this paper we investigate which consequences introducing an appeals court has for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of trust in the courts in the answers to the questions above?Economic analysis of law; Litigation; Appeal

The introduction of an appeals court in Dutch tax litigation

Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a higher instance, where this was impossible before. In this paper we investigate which consequences introducing an appeals court has for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of trust in the courts in the answers to the questions above

The introduction of an appeals court in Dutch tax litigation

Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a higher instance, where this was impossible before. In this paper we investigate which consequences introducing an appeals court has for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of trust in the courts in the answers to the questions above

When Galatea cares about her Reputation: How having Faith in your Workers reduces their Motivation to shine

We develop a theory of leadership that focuses on the role managersplay in motivating employees through their attitude towards employees. We modela manager's attitude as her perception about employees' abilities of successfullycompleting challenging tasks. We show that a positive attitude motivates employeeswho are driven by monetary rewards. A negative attitude may motivate employeeswho are driven by concerns about their reputation for being able. When employeesare driven by monetary rewards and care about their reputations, an increase inthe reward for successfully completing challenging tasks may lead employees to shyaway from these tasks.reputation, worker motivation, task choice, principle-agent, Giffen goods

The introduction of an appeals court in Dutch tax litigation

As of January 1, 2005, a court of appeal has been introduced in Dutch tax litigation. Before that date, the substantive merits of a tax dispute could only be heard in one instance. In this paper we investigate which consequences the introduction of the appeals court may have for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of society's confidence in the courts in the answers to the questions above?Tax litigation Appeals process Confidence in the courts