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External PhD student VU Amsterdam research on "Tax incentives and labour market behavior"
This paper studies the impact of fiscal incentives on the choice of organizational form.To determine the fiscal incentive we construct the alternative before-tax income and simulate the tax incentive.
CPB Background Document | 1 February 2018
28 pages | pdf document, 588.6 KB
CPB Policy Brief 2017/12 | 19 December 2017
pdf document, 3 MB
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