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June 16, 2017

The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels

Publication

This paper studies the causal relation between effective marginal tax rates for the self-employed and their taxable income using panel data for the period 1999-2012. This period contains three tax reforms that we use to identify the elasticity of taxable income (ETI).

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.

February 9, 2017

Een economische blik op verevening

Publication (in Dutch only)

Dit boek gaat over een welvaartseconomische benadering van verevening. We geven hiermee een aanzet tot een andere manier om naar dit onderwerp te kijken en verkennen hoe deze benadering concreet vorm zou kunnen krijgen.