February 15, 2018

Optimal Taxation of Secondary Earners in the Netherlands: Has Equity Lost Ground?

The Netherlands witnessed major reforms in the taxation of (potential) secondary earners over the past decade. Using the inverse-optimal method of optimal taxation we recover the implicit social welfare weights of single- and dual-earner couples over time. The social welfare weights are grosso modo well-behaved before the reforms.

September 27, 2017

Optimal Income Support for Lone Parents in the Netherlands: Are We There Yet?

The Netherlands witnessed major reforms in income support for lone parents over the past decade. The goals of these reforms were to improve the financial incentives to work and to simplify the system. We consider whether the new system can be considered (closer to) `optimal'.

June 16, 2017

The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels

This paper studies the causal relation between effective marginal tax rates for the self-employed and their taxable income using panel data for the period 1999-2012. This period contains three tax reforms that we use to identify the elasticity of taxable income (ETI).