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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. →

Het algemene beeld is dat DGA’s en hun bedrijven gevoelig zijn voor fiscale prikkels. Wij vinden fiscaal gemotiveerde pieken in de verdeling van het gebruikelijk loon en de box 1-grondslag. →

In een recent verschenen werkdocument gaat de OESO in op de relatie tussen inkomensongelijkheid en economische groei. →

Het btw-regime in Nederland kan beter. De vrijstellingen en het verlaagde tarief veroorzaken economische verstoringen en welvaartsverliezen. →

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. →

We study the extension of an EITC for single mothers in the Netherlands to mothers with a youngest child of 12 to 15 years old. This reform has increased the net income for the treatment group by 5%. →

Over the period 2005-2009 the Dutch government increased childcare subsidies substantially, reducing the average effective parental fee by 50%, and extended subsidies to so-called guestparent care. →

This document is in Dutch, there is no English translation. →

In 2002, the Dutch government extended the eligibility conditions of the earned income tax credit for single parents to single parents with a child of 12 to 15 years old. →

This is the final report (Executive Summary) of a project on “The retrospective evaluation of elements of the VAT system in the EU.” →