Publications

October 26, 2016

The elasticity of taxable income in the Netherlands

We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both financial and demographic variables,for the period 1999-2005.

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.