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Publications

Frontier firms and followers in the Netherlands: estimating productivity and identifying the frontier

This study shows that constructing a large dataset, which sufficiently covers all firm sizes, is a prerequisite for studying the divergence hypothesis. We merge datasets of individual firm and employee data in the years 20062015 for the Netherlands, resulting in a representative sample of corporations. We find no evidence of diverging productivity between firms on the national frontier and laggard firms.

CPB Background Document | 2 July 2018

60 pages | pdf document, 5.2 MB

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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

Public investments and debt policy

In this memo, we develop and apply a simple framework to explore the effects of public investment on the intergenerational welfare distribution.

CPB Memorandum 246 | 1 June 2010

50 pages | pdf document, 481.3 KB

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