Kopafbeelding publicaties CPB


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.

CPB Discussion Paper 375 | 15 February 2018

60 pages | pdf document, 3.6 MB

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The effects of unconventional monetary policy in the euro area

How effective are unconventional monetary policies? Through which mechanisms do they work? This discussion paper contains a detailed presentation of the new scientific evidence we reported in the policy brief, and adds to the relatively scarce literature in this field.

CPB Discussion Paper 371 | 6 February 2018

36 pages | pdf document, 583 KB

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Cost-benefit analysis for flood risk management and water governance in the Netherlands: an overview of one century

The Netherlands is a global reference for flood risk management. This reputation is based on a mix of world-class civil engineering projects and innovative concepts of water governance. For more than a century, cost-benefit analysis has been an important tool for both flood risk management as well as water governance in the Netherlands. It has helped to select the most effective and efficient flood risk projects and to coordinate and reconcile the interests of various policy areas, levels of government and private stakeholders.

CPB Background Document | 22 August 2017

52 pages | pdf document, 1.7 MB

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Study of cost-benefit analysis for e-government

The Ministry of the Interior and Kingdom Relations (BZK) has asked CPB to determine the extent to which the methodology of cost-benefit analysis (CBA), or valuable elements thereof, can be applied in a useful and practical way within the e-government domain.

CPB Communication | 1 August 2017

28 pages | pdf document, 1.4 MB

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Optimal Tax Routing: Network Analysis of FDI diversion

The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods.

CPB Discussion Paper 349 | 5 April 2017

44 pages | pdf document, 1.7 MB

ISBN 978-90-5833-771-9 | Go to publication

VAT and Agriculture: Lessons from Europe

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries.

CPB Discussion Paper 341 | 31 January 2017

36 pages | pdf document, 1.8 MB

ISBN 978-90-5833-760-3 | Go to publication

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.

CPB Discussion Paper 337 | 26 October 2016

38 pages | pdf document, 2.8 MB

ISBN 978-90-5833-745-0 | Go to publication

The political economy of tax reforms

In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so.

CPB Policy Brief 2016/08 | 30 June 2016

22 pages | pdf document, 3.2 MB

ISBN 978-90-5833-735-1 | Go to publication

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.

CPB Discussion Paper 326 | 16 March 2016

38 pages | pdf document, 2 MB

ISBN 978-90-5833-723-8 | Go to publication

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