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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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March 12, 2014

Bouwstenen voor een moderne btw

Publication (in Dutch only)

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

September 22, 2013

The stability of tax elasticities in The Netherlands

Publication

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.

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