Kopafbeelding publicaties CPB


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

Public investments and debt policy

In this memo, we develop and apply a simple framework to explore the effects of public investment on the intergenerational welfare distribution.

CPB Memorandum 246 | 1 June 2010

50 pages | pdf document, 481.3 KB

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