Publications

June 26, 2019

Dutch Shell Companies and International Tax Planning

This paper uses the financial statements of special purpose entities (SPEs) for explaining the origin and destination of dividend, interest, and royalty flows passing the Netherlands.

June 26, 2019

Non-Bunching at Kinks and Notches in Cash Transfers

We typically do not find statistically signicant evidence of bunching around kinks or notches, neither in income nor in wealth.

Image for Non-Bunching at Kinks and Notches in Cash Transfers