Kopafbeelding publicaties CPB

Publications

Optimal Tax Routing: Network Analysis of FDI diversion

The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods.

CPB Discussion Paper 349 | 5 April 2017

44 pages | pdf document, 1.7 MB

ISBN 978-90-5833-771-9 | Go to publication

Tax bunching by owners of small corporations

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques.

CPB Discussion Paper 326 | 16 March 2016

38 pages | pdf document, 2 MB

ISBN 978-90-5833-723-8 | Go to publication

Share this page