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November 8, 2019

Gebruik (en niet-gebruik) van toeslagen in Nederland

 Publication (in Dutch only)

Drie op de tien huishoudens vraagt te veel aan en moet daarom achteraf terugbetalen. →

June 26, 2019

Non-Bunching at Kinks and Notches in Cash Transfers

 Publication

We typically do not find statistically signicant evidence of bunching around kinks or notches, neither in income nor in wealth. →

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January 21, 2019

The Incidence of Pension Contributions

 Publication

This paper investigates the incidence of pension contributions using a unique longitudinal administrative dataset covering individual employees at different pension funds in the Netherlands for the period 2006-2012. With a panel-based difference-indifference approach, we estimate the response of wages, labor cost and hours worked to both marginal and average contribution rates, which provides us insight into the mechanisms underlying incidence. →

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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. →

December 19, 2017

Fiscaliteit en de rechtsvorm van ondernemingen

 Publication (in Dutch only)

Deze CPB Policy Brief onderzoekt de belastingdruk van degenen die voor de inkomstenbelasting (ib) als ondernemers kwalificeren (ib-ondernemers) en directeur-grootaandeelhouders (dga’s) en concludeert dat ondernemers zelden van rechtsvorm veranderen. →

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). →

September 29, 2016

A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands

 Publication

This paper presents empirical evidence on taxpayers' responsiveness to taxation by estimating the compensated elasticity of taxable income with respect to the net-of-tax rate in the Netherlands. →

October 3, 2015

Position paper t.b.v. ‘IBO Zelfstandigen zonder personeel’

 Publication (in Dutch only)

Deze CPB Notitie gaat in op de achtergrondkenmerken van zzp’ers, de oorzaken van hun opkomst, sociaaleconomische gevolgen van de opkomst van zzp’ers en overwegingen bij optimaal beleid. →

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September 28, 2015

Earnings responses to discontinuities in social security contributions: Evidence from Dutch administrative data

 Publication

We analyse the effects of social security contributions (SSCs) by examining the distribution of earnings close to thresholds in the schedule in the Netherlands. →

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September 28, 2015

Pensioenpremiedatabase: Individuele premies van werkgevers en werknemers

 Publication (in Dutch only)

Het door het NWO gefinancierde CPB-UvA project Social Security Contributions onderzoekt de invloed van sociale premies op de lonen en werkgelegenheid. →

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