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November 22, 2017

Cheaper and More Haircuts After VAT Cut? Evidence From the Netherlands

Publication

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.

June 13, 2017

Using Tax Deductions to Promote Lifelong Learning: Real and Shifting Responses

Publication

Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training.