Kopafbeelding publicaties CPB

Publications

Cost-benefit analysis for flood risk management and water governance in the Netherlands: an overview of one century

The Netherlands is a global reference for flood risk management. This reputation is based on a mix of world-class civil engineering projects and innovative concepts of water governance. For more than a century, cost-benefit analysis has been an important tool for both flood risk management as well as water governance in the Netherlands. It has helped to select the most effective and efficient flood risk projects and to coordinate and reconcile the interests of various policy areas, levels of government and private stakeholders.

CPB Background Document | 22 August 2017

52 pages | pdf document, 1.7 MB

Go to publication

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

VAT and Agriculture: Lessons from Europe

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries.

CPB Discussion Paper 341 | 31 January 2017

36 pages | pdf document, 1.8 MB

ISBN 978-90-5833-760-3 | Go to publication

The elasticity of taxable income in the Netherlands

We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both financial and demographic variables,for the period 1999-2005.

CPB Discussion Paper 337 | 26 October 2016

38 pages | pdf document, 2.8 MB

ISBN 978-90-5833-745-0 | Go to publication

The political economy of tax reforms

In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so.

CPB Policy Brief 2016/08 | 30 June 2016

22 pages | pdf document, 3.2 MB

ISBN 978-90-5833-735-1 | 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

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