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Recently published: Mastrogiacomo, M., Bosch, N., Gielen, M. en E. Jongen, 2017, Heterogeneity in labour supply responses: Evidence from a large tax reform, Oxford Bulletin of Economics and Statistics, doi: 10.1111/obes.12168
This paper studies the causal relation between effective marginal tax rates for the self-employed and their taxable income using panel data for the period 1999-2012. This period contains three tax reforms that we use to identify the elasticity of taxable income (ETI).
CPB Discussion Paper 354 | 16 June 2017
42 pages | pdf document, 2.6 MB
ISBN 978-90-5833-777-1 | Go to publication
This paper presents empirical evidence on taxpayers' responsiveness to taxation by estimating the compensated elasticity of taxable income with respect to the net-of-tax rate in the Netherlands.
CPB Discussion Paper 336 | 29 September 2016
36 pages | pdf document, 2 MB
ISBN 978-90-5833-743-6 | Go to publication
CPB Communication | 3 October 2015
36 pages | pdf document, 1.8 MB
We analyse the effects of social security contributions (SSCs) by examining the distribution of earnings close to thresholds in the schedule in the Netherlands.
CPB Discussion Paper 311 | 28 September 2015
56 pages | pdf document, 2 MB
ISBN 978-90-5833-702-3 | Go to publication
CPB Background Document | 28 September 2015
22 pages | pdf document, 1.7 MB