Vraag me niet uit te le ggen dat het logisch is, want dat is het niet
The title of Her man Kappelle’s farewell lecture is a quote from the man himself. In the 20 years that he taught Tax Pension Law at Vrije Universiteit Am sterdam, he told his students countless times: “Don’t ask me to e xplain that it makes sense, because it doesn’t.”
Over the c ourse of those 20 years, the tax landscape surrounding pensions chang ed dramatically. Legislators regularly used the fiscal framework for pensions as a policy instrument. For example, the government encourag ed longer working lives by reducing the maximum tax-facilitated accru al rate per year of service from 2.33 to ultimately 1.875, raising th e official pension age to 68, and abolishing tax benefits for early r etirement schemes (VUT and pre-pension). These measures didn’t make things any simpler—and sometimes not any more logical either. In h is lecture, Herman Kappelle sets out to identify the most illogical p rovision in tax pension law. However, it is not these increasingly st rict fiscal limitations that deserve that label. Though the ongoing n arrowing of the fiscal framework may occasionally feel unfair to some , it is not illogical.
The same goes for Article 19b of the 196 4 Wage Tax Act and the double taxation involved in Early Retirement A rrangements. Not illogical—perhaps somewhat unfair and certainly op en to revision and improvement—but not illogical. So which provisio n is it then? Kappelle reveals that in his farewell lecture. And alon g with it, he proposes a solution to resolve this illogicality.
< /body> DESCRIPTION: The title of Herman Kappelle’s farewell lecture is a qu ote from the man himself. In the 20 years that he taught Tax Pension Law at Ģą˝ĘÓƵ, he told his students countless t imes: “Don’t ask me to explain that it makes sense, because it do esn’t.” Over the course of those 20 years, the tax landscape surr ounding pensions changed dramatically. Legislators regularly used the fiscal framework for pensions as a policy instrument. For example, t he government encouraged longer working lives by reducing the maximum tax-facilitated accrual rate per year of service from 2.33 to ultima tely 1.875, raising the official pension age to 68, and abolishing ta x benefits for early retirement schemes (VUT and pre-pension). These measures didn’t make things any simpler—and sometimes not any mor e logical either. In his lecture, Herman Kappelle sets out to identif y the most illogical provision in tax pension law. However, it is not these increasingly strict fiscal limitations that deserve that label . Though the ongoing narrowing of the fiscal framework may occasional ly feel unfair to some, it is not illogical. The same goes for Articl e 19b of the 1964 Wage Tax Act and the double taxation involved in Ea rly Retirement Arrangements. Not illogical—perhaps somewhat unfair and certainly open to revision and improvement—but not illogical. S o which provision is it then? Kappelle reveals that in his farewell l ecture. And along with it, he proposes a solution to resolve this ill ogicality. Vraag me niet uit te leggen dat het logisch is, want dat i s het niet END:VEVENT END:VCALENDAR