vermoeidingsbelastingen

Vermo eidingsbelastingen is a term that appears occasionally in Dutch-language discussions about tax policy as a hypothetical or theoretical instrument. The phrase literally translates to “fatigue taxes” or “tiredness taxes,” but there is no widely accepted or codified definition in real-world tax systems. In practice, the concept is usually presented as a thought experiment or as part of policy debates about internalizing the costs associated with fatigue, overwork, or related safety risks.

Concept and rationale

Proponents imagine a levy aimed at reducing fatigue-related harms by creating economic incentives for employers and workers to minimize excessive work hours, night shifts, or unsafe fatigue-prone practices. Revenue from such a tax could be earmarked for health, safety, or occupational fatigue prevention programs, and the policy could be designed to encourage investments in fatigue management, rest periods, and safer workplace schedules.

Possible mechanisms

- Tax on overtime hours or high-fatigue work arrangements, with exemptions for safety-critical roles or humanitarian reasons.

- Employer-based levies tied to workplace fatigue indicators, incident rates, or fatigue risk assessments.

- Subsidies or credits for organizations that implement fatigue mitigation measures, such as scheduling reforms, rest facilities, or fatigue awareness training.

Critiques and challenges

Administrative complexity, measurement difficulties, and risk of unfair burdens on low-income workers or on sectors with unavoidable long hours are common criticisms. Privacy, data collection, and potential unintended consequences (e.g., shifting costs to employees) are also discussed in policy debates.

See also

Tax policy, occupational health and safety, fatigue management, public health funding.

Note

Vermoedingsbelastingen is not an established term in Dutch fiscal law. It is primarily discussed as a speculative or hypothetical concept in policy literature and fiction, rather than as a concrete, implemented tax.