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April 25, 2017

Tax arbitrage incentives for mortgage prepayment behavior: Evidence from Dutch micro data

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

April 5, 2017

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.

April 5, 2017

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.

June 30, 2016

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.

June 30, 2016

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.

June 30, 2016

Een politiek-economische analyse van de groei en beperking van de hypotheekrenteaftrek

In 2012 en 2013 zijn er substantiële maatregelen genomen om de omvang van de hypotheekrenteaftrek te beperken. Deze studie verklaart waarom er op dat moment wel voldoende draagvlak voor beperkende maatregelen was, terwijl deze maatregelen politiek lang onbespreekbaar waren, ondanks de vele rapporten van deskundigen.

June 30, 2016

Een politiek-economische analyse van de groei en beperking van de hypotheekrenteaftrek

In 2012 en 2013 zijn er substantiële maatregelen genomen om de omvang van de hypotheekrenteaftrek te beperken. Deze studie verklaart waarom er op dat moment wel voldoende draagvlak voor beperkende maatregelen was, terwijl deze maatregelen politiek lang onbespreekbaar waren, ondanks de vele rapporten van deskundigen.

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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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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November 1, 2015

CPB-analyse van voorstellen vermogensbelasting

Op verzoek van de Tweede Kamerfractie van de SP zijn de budgettaire effecten bepaald van een aantal varianten van de vermogensbelasting en vermogenswinstbelasting.

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