Publications

January 21, 2019

The Incidence of Pension Contributions

This paper investigates the incidence of pension contributions using a unique longitudinal administrative dataset covering individual employees at different pension funds in the Netherlands for the period 2006-2012....

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February 1, 2018

Fiscal incentives and the choice of organization form in the Netherlands

This paper studies the impact of fi scal incentives on the choice of organizational form.To determine the fiscal incentive we construct the alternative before-tax income and simulate the tax incentive.

June 16, 2017

The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels

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).

September 29, 2016

A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands

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.

September 28, 2015

Earnings responses to discontinuities in social security contributions: Evidence from Dutch administrative data

We analyse the effects of social security contributions (SSCs) by examining the distribution of earnings close to thresholds in the schedule in the Netherlands.

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March 7, 2013

A structural analysis of labour supply elasticities in the Netherlands

We estimate the labour supply elasticity for a large number of groups on the Dutch labour market. We exploit a large administrative household panel data set for the period 1999-2005.

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February 22, 2013

Arbeidsmarkt Ouderen en Duurzame Inzetbaarheid

This document is in Dutch, there is no English translation.