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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. →

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. →

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). →

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. →