May 29, 2013

Meer over de top

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

May 29, 2013

Estimating the Elasticity of Taxable Labour Income in the Netherlands

We study the elasticity of taxable labour income (ETI) of employees in the Netherlands. The large 2001 Dutch tax reform generates substantial variation in marginal tax rates at di erent segments of the income distribution.