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Metropolitan views, colonial practices: Transfer of Tax Policy Ideas between the Netherlands and Dutch East Indies
Leiden University, Netherlands.ORCID iD: 0000-0001-5906-3135
Leiden University, Netherlands.
2023 (English)In: Studies in the History of Tax Law Volume 11 / [ed] P. Harris and D. de Cogan, Oxford: Hart Publishing Ltd, 2023, p. 235-256Chapter in book (Refereed)
Abstract [en]

Recently, new strands of literature have given impulse to the study of global fiscal history and ‘New Fiscal History and Sociology’,1 which has also spawned renewed interest in the role of taxation in the establishment of colonial empires.2 Surprisingly however, metropolitan and colonial tax regimes are seldom seen through the same reference framework. We demonstrate that colonial and metropolitan tax systems developed in an intertwined way, and that fiscal ideas moved freely through empires. Exemplifying the introduction of taxes in the Netherlands and its colony in present-day Indonesia, the Dutch East Indies, we highlight how metropolitan and colonial tax regimes intertwined, copied from, overlapped with and depended on each other and developed in tandem with one another, demonstrating how important. © The editors and contributors severally 2023.

Place, publisher, year, edition, pages
Oxford: Hart Publishing Ltd, 2023. p. 235-256
Series
Studies in the History of Tax Law
National Category
Law History
Research subject
Humanities, History
Identifiers
URN: urn:nbn:se:lnu:diva-128347DOI: 10.5040/9781509963294.ch-009Scopus ID: 2-s2.0-85191909950ISBN: 9781509963263 (print)ISBN: 9781509963287 (print)OAI: oai:DiVA.org:lnu-128347DiVA, id: diva2:1845723
Available from: 2024-03-20 Created: 2024-03-20 Last updated: 2024-12-10Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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