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January 24, 2019

The Netherlands is an important link in the chain of diverting income flows: broader use of withholding taxes is necessary to combat international tax avoidance

Pressrelease

Sixty percent of the royalties that flow via the Netherlands go directly to tax haven Bermuda. Outgoing interest flows are diverted less often to tax havens: around 20 percent. In addition, some 25% of the outgoing interest flows to other conduit countries, such as Ireland, Luxemburg and Switzerland. In addition, a large share of dividends comes from these countries. The conditional withholding tax, planned for 2021, does not stop the financial flows from and to other conduit countries. The reason for this is that the conditional withholding tax only applies to countries with a statutory rate of the corporate income tax of 9 percent or less. That does not include Ireland, Luxemburg and Switzerland.

September 7, 2018

De fiscale behandeling van voertuigveiligheid

Publication (in Dutch only)

Voertuigveiligheid kan doelgerichter worden beprijsd, waardoor de prijs van veilige auto’s daalt en die van onveilige auto’s stijgt.

June 1, 2018

Oververhitting op de Nederlandse huizenmarkt?

Publication (in Dutch only)

In dit CPB Achtergronddocument bij de Risicorapportage financiële markten 2018 gaan we nader in op recente ontwikkelingen op de Nederlandse woningmarkt. Speciale aandacht gaat uit naar de factoren die huizenprijzen op de korte en lange termijn verklaren en naar de vraag of oververhitting en bubbels wel vooraf te meten en te bepalen zijn.

March 29, 2018

Does managed competition constrain hospitals’ contract prices? Evidence from the Netherlands

Publication

In the Dutch health care system health insurers negotiate with hospitals about the pricing of hospital products in a managed competition framework. In this paper, we study these contract prices that became for the first time publicly available in 2016. The data show substantive price variation between hospitals for the same products, and within a hospital for the same product across insurers.

February 8, 2018

Competition and pricing behavior in long term care markets: Evidence from the Market for Assistance in Daily Housekeeping Activities

Publication

Exploiting a rich data set on the Dutch market for assistance in daily housekeeping activities (ADHA), we find that larger providers obtain a higher price than do small providers. However, compared to other studies on market power in care markets this price difference is considered small to moderate.

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.

December 15, 2017

Scientia potentia est: de opkomst van de makelaar voor alles

Publication (in Dutch only)

Digitale platforms brengen substantiële voordelen voor consumenten en bedrijven door op te treden als makelaar voor uiteenlopende diensten en producten. Naast vele voordelen, zijn er ook nadelen aan deze verandering: platforms worden stelselmatig gebruikt om misleidende informatie te verspreiden.

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.

October 12, 2017

Premium levels and demand response in health insurance: relative thinking and zero-price effects

Publication

In health care systems with a competitive health insurance market, governments or other sponsors (e.g. employers) often subsidize premiums to encourage enrolment. These subsidies are typically independent of plan choice leaving the absolute premium differences in place so as not to distort consumer choice of plan.

October 3, 2017

The effect of geographical distance on online transactions: Evidence from the Netherlands

Publication

The rise of online trade alters the role of distance between (potential) buyers and sellers. We use data from eBay subsidiary Marktplaats.nl, one of the largest online trading platforms in the Netherlands, to estimate how distance affects the probability of a transaction between small geographical regions.