Publications

April 5, 2017

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.

June 30, 2016

De politieke economie van de ombouw van de bpm: invoering en reparatie

Implementation of major tax reforms is practically impossible if political parties have not agreed on the subject in their government agreement. This is shown in the study on ‘The political economy of tax reform’ by...

March 16, 2016

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.

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November 24, 2015

Presentatie: Capital Tax Reform in the Netherlands?

De fiscale behandeling van verschillende typen kapitaalinkomen kan worden vereenvoudigd en meer gelijk worden getrokken. Nu is er sprake van een lappendeken. Het is mogelijk om het bestaande stelsel met een paar stappen...

September 25, 2015

Een meer uniforme belasting van kapitaalinkomen

De fiscale behandeling van verschillende typen kapitaalinkomen kan worden vereenvoudigd en meer gelijk worden getrokken. Nu is er sprake van een lappendeken. Het is mogelijk om het bestaande stelsel met een paar stappen...

August 28, 2015

Network Analysis of Tax Treaty Shopping using dividend-based weights

Multi-national corporations can reduce their tax burden on repatriating foreign profits by using third countries, other than the home and host country of the investment, which have more favourable tax treaties.

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April 9, 2015

Beschrijvende statistiek DGA’s

Het algemene beeld is dat DGA’s en hun bedrijven gevoelig zijn voor fiscale prikkels. Wij vinden fiscaal gemotiveerde pieken in de verdeling van het gebruikelijk loon en de box 1-grondslag....

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December 17, 2014

Potential benefits of tax inversion remain (huge): with the model and full country ranking

The recent actions of the US Treasury to reign in corporate tax inversions leave their rationale largely intact: the potential tax benefits of inversions remain unchanged and huge.

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October 30, 2014

Ranking the Stars: Network Analysis of Bilateral Tax Treaties

With a novel approach this paper sheds light on the international tax planning possibilities of multinationals.

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December 9, 2013

Welvaartsanalyse kinderopvang

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

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