All contributions on capital gains tax reform: jacobs73.home.xs4all.nl/box3.htm%22
In the second paper – joint with Ruud van den Dool and Aart Gerritsen – it is argued that the government should implement an accrual-based capital gains tax for efficiency, equity, budgetary and implementation reasons, with a number of recommendations to improve the box-2 proposal.
In the first paper, he argues that a realization-based capital gains tax leads to welfare losses and billions of revenue shortfalls, and debunks the myth that an accrual-based capital gains tax would harm wealth accumulation.
"On May 19 2026, Bas Jacobs – professor of Public Economics – participated in a hearing in the First Chamber of Parliament, where he argued that the best way forward is to approve the new Real Return Act, with capital gains taxes proposed on an accrual basis.
In the run-up to the debate, Bas was interviewed by NRC Handelsblad and EW Magazine. Numerous newspapers covered the hearing.
Bas has published two papers in Economische Statistische Berichten, which are among the most-read articles at this moment.
ESB paper 1: esb.nu/een-vermogen...
EW Magazine interview: www.ewmagazine.nl/economie/ach...
ESB paper 2: esb.nu/vermogensaan...
🔗 Links:
Testimony – First Chamber of Parliament: www.eerstekamer.nl/commissiever...