In the annual book 2016/2017 of 'De Dikke Blauwe' in relation to Philanthropy, Major Donors and Social Enterprises, Ineke Koele has written an analysis (in Dutch) of the tax issues of public interest generosity. The Netherlands tax system in relation to public interest generosity is still lacking behind in relation to more developed law systems in this area, such as the United Kingdom and the United States. She endeavors the Dutch government not to compete with the 'private initiatives' in society, but instead to support its further development, which is pivotal to our democratic society.
