Publications

November 4, 2014

Presentation for OECD STEP 'Roads to recovery'

Presentation for OECD STEP 'Roads to recovery', English, Pdf, 1.3 MB

This presentation was used by Albert van der Horst at the OECD STEP meeting in Paris on October 30, 2014. →

October 30, 2014

Demanding occupations and the retirement age in the Netherlands

Demanding occupations and the retirement age in the Netherlands, Pdf, 2.4 MB

In the policy debate on increasing the statutory retirement age, the issue has been raised to make an exception for workers with demanding occupations, since health considerations may make it unreasonable to expect them to work longer. →

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October 30, 2014

Ranking the Stars: Network Analysis of Bilateral Tax Treaties

Ranking the Stars: Network Analysis of Bilateral Tax Treaties, English, Pdf, 1.9 MB

With a novel approach this paper sheds light on the international tax planning possibilities of multinationals. →

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October 30, 2014

Shop till you drop those tax rates: Treaty shopping as a determinant for FDI stocks

Shop till you drop those tax rates: Treaty shopping as a determinant for FDI stocks, English, Pdf, 2.1 MB

This CPB Background Document supplements the CPB Discussion Paper 290 ‘Ranking the Stars - network analysis of bilateral tax treaties’ (van 't Riet & Lejour, 2014). →

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October 28, 2014

Renewable energy policies and cross-border investment: evidence from M&A in solar and wind energy

Renewable energy policies and cross-border investment: evidence from M&A in solar and wind energy, English, Pdf, 456 KB

The study assesses the role of feed-in tariffs (FITs) and renewable energy certificates (RECs). →

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October 21, 2014

Structural budget balance: a love at first sight turned sour

Structural budget balance: a love at first sight turned sour , English, Pdf, 2.7 MB

The structural budget balance, which corrects the nominal government budget balance for one-offs and business cycle effects, is used to assess underlying fiscal policy effort. →

October 20, 2014