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Leon Bettendorf

wet. medewerker

Leon Bettendorf has been working since 2003 at CPB. His research interests are broad but are mainly in the field of aging and taxes. He carries a lot of research on corporate taxation in the EU. In his research he likes using applied general equilibrium models. Currently he is also coordinator of a consortium that performs analysis of taxation on behalf of the European Commission (TAXUD).

Last publication: contribution to A retrospective evaluation of elements of the EU VAT system, This report was commissioned by the European Commission (DG TAXUD) and prepared by a consortium under the project leader IFS.

 

 

Publications by Leon Bettendorf

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

CPB Policy Brief 2014-02 | 12 March 2014

20 pages | pdf document, 2.4 MB

ISBN 978-90-5833-630-0 | Go to publication

All publications by Leon Bettendorf

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