Publications

June 30, 2016

The political economy of tax reforms

In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so.

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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