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April 21, 2020

Kansrijk belastingbeleid

Publication (in Dutch only)

CPB brengt effecten van mogelijke belastingmaatregelen in kaart.

December 19, 2019

Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?

Publication

This article analyses the recent rulings from the European Court of Justice in two Danish cases and examines their possible impact on international tax avoidance.

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November 11, 2019

Netwerkanalyse van een Nederlandse voorwaardelijke bronbelasting op renten en royalty’s

Publication (in Dutch only)

Nederland wil in 2021 een voorwaardelijke bronbelasting invoeren op uitgaande rente- en royaltystromen naar laagbelastende landen. Op verzoek van het ministerie van Financiën analyseert het CPB in deze notitie de impact van deze voorgenomen maatregel. Voor 108 landen, inclusief 14 laagbelastende bestemmingslanden waarop de bronbelasting betrekking heeft, brengt het CPB de belastingdruk van rente- en royaltystromen in kaart. Met dit instrumentarium wordt het omsluizen van deze stromen over het internationale belastingnetwerk nagebootst op de belastinggegevens voor 2018.

February 1, 2018

Fiscal incentives and the choice of organization form in the Netherlands

Publication

This paper studies the impact of fi scal incentives on the choice of organizational form.To determine the fiscal incentive we construct the alternative before-tax income and simulate the tax incentive.

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.

April 25, 2017

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

Publication

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

Publication

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

Publication

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

Publication (in Dutch only)

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

Publication

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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