The Dutch Peace Tax Bill and Similar Bills Elsewhere

1 Table of Contents

• 4.1.The historical background of the bill
• 4.2.The bill of 1989 and the explanatory memorandum
• 4.3.The advice of the Council of State
• 4.4.The modified bill of 1992 and the modified explanatory memorandum
• 4.5.The provisional report of the Permanent Committees of the Second Chamber of Parliament for Defence and for Finance

• 5.1.Constitutional problems
  • 5.1.1.Violation of the budget right
  • 5.1.2.Defence is a collective, indivisible good
  • 5.1.3.Violation of democratic decision making
  • 5.1.4.Violation of the equality principle
  • 5.1.5.Violation of the principle that everybody has to contribute to the defence of the country
  • 5.1.6.Violation of section 102 of the Dutch Constitution
• 5.2.Problems in the domain of conscientious objections law
  • 5.2.1.Possibility of existence of conscientious objections in the domain of taxes
  • 5.2.2.Necessity of examination
• 5.3.Political problems
  • 5.3.1.The dirigibility of the state
  • 5.3.2.The creating of a precedent (the floodgates argument)
  • 5.3.3.The necessity of a general regulation
  • 5.3.4.The actuality of the bill
  • 5.3.5.The policy of deregulation
  • 5.3.6.The symbolic character of the bill
  • 5.3.7.The permissive character of the bill
• 5.4.Organisational problems
  • 5.4.1.Cogent reasons for a separate budget fund
  • 5.4.2.The financial consequences of the bill
  • 5.4.3.Consequences for the Revenue Service

• 6.1Introduction to this chapter
• 6.2.The proposal of the B.W.D. (The Dutch Peace Tax Movement)
• 6.3.The Jacobs proposal for a general provision

• 7.1.Introduction to this chapter
• 7.2.The United States
• 7.3.Belgium
• 7.4.The United Kingdom
• 7.5.The Federal Republic of Germany
• 7.6.Australia
• 7.7.Italy
• 7.8.Comparison

• 9.1.The Dutch bill d.d. 1989 with translation into English
• 9.2.The Dutch bill as modified d.d. 1992 with translation into English
• 9.3. The American bill d.d. 1991
• 9.4.The Belgian bill d.d. 1986 with translation into English
• 9.5.The Belgian bill d.d. 1995 with translation into English
• 9.6. The British bill d.d. 1986
• 9.7.The German bill d.d. 1986 with translation into English
• 9.8.The German bill d.d. 1990 with translation into English
• 9.9.The Australian bill d.d. 1989 /Explanatory memo
• 9.10.The Italian bill d.d. 1989 with translation into English