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Deze CPB Policy Brief onderzoekt de belastingdruk van degenen die voor de inkomstenbelasting (ib) als ondernemers kwalificeren (ib-ondernemers) en directeur-grootaandeelhouders (dga’s) en concludeert dat ondernemers zelden van rechtsvorm veranderen. →

We study the effect of the reduction in the VAT rate on services by hairdressers from 17.5 to 6 percent in the Netherlands in January 2000. →

We study the effect of the reduction in the VAT rate on services by hairdressers from 17.5 to 6 percent in the Netherlands in January 2000. →

This paper exploits a unique set of Dutch micro data to analyze the response in prepayment behavior to changes in incentives for prepaying. →

This paper exploits a unique set of Dutch micro data to analyze the response in prepayment behavior to changes in incentives for prepaying. →

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. →

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. →

Kansrijk woonbeleid belicht de effecten van beleidsmaatregelen op het gebied van de huur- en koopmarkt. Maatregelen die aan de orde komen betreffen de huurregulering, het domein van woningcorporaties, de hypotheekrenteaftrek, de overdrachtsbelasting en het eigenwoningforfait. →

Kansrijk woonbeleid belicht de effecten van beleidsmaatregelen op het gebied van de huur- en koopmarkt. Maatregelen die aan de orde komen betreffen de huurregulering, het domein van woningcorporaties, de hypotheekrenteaftrek, de overdrachtsbelasting en het eigenwoningforfait. →

In dit CPB Achtergronddocument analyseren we in detail de ontwikkeling van de vermogensongelijkheid over de periode 2006-2013. →