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February 1, 2018

Fiscal incentives and the choice of organization form in the Netherlands

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

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

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

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.