Publications

February 18, 2020

Markups in a dual labour market: the case of the Netherlands

We follow the production function approach to assess markups, which requires the estimation of the output elasticity of a free input. In the basic setup we estimate a structural value added production function, using...

March 16, 2016

Tax bunching by owners of small corporations

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques.

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September 22, 2013

The stability of tax elasticities in The Netherlands

We estimate long-run and short-run elasticities of Value Added Tax and Personal Income Tax revenues with respect to their bases for the Netherlands.

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