DRAFT PAPER
WITH REGARD TO THE DUTCH PEACE TAX BILL AND SIMILAR BILLS ELSEWHERE

An analysis of the impediments raised against such legislation

Conscience and Peace Tax International

1.TABLE OF CONTENTS
2. List of abbreviations
3. Introduction
4. The Dutch bill
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. Some specific problems
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. Other proposals for a provision for conscientious objections with regard to tax destinations
6.1 Introduction 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. Peace tax bills in other countries
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
8.Conclusion
9.Annexes
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
9.10. The Italian bill d.d. 1989 with translation into English