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According to economic theory, taxation drives a wedge between private and public benefits, which distorts labour supply, consumption and investment and leads to loss of welfare. →

Presentation used by Wim Suyker at the 'Masterclass public finance Erasmus University – Algemene Rekenkamer', November 28, 2017. →

Deze CPB Notitie bevat de resultaten van een onderzoek naar de productiviteitsontwikkeling van de overheid. →

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. →

Deze CPB Notitie betreft een certificering van de ramingen van de fiscale beleidsmaatregelen in het pakket Belastingplan 2018. →

De vaste commissie voor Financiën uit de Tweede Kamer der Staten-Generaal organiseert een deskundigenbijeenkomst, in de vorm van een rondetafelgesprek, over de discussienota van de Europese Commissie over het verdiepen van de Economische en Monetaire Unie (EMU). →

The Netherlands is a global reference for flood risk management. This reputation is based on a mix of world-class civil engineering projects and innovative concepts of water governance. For more than a century, cost-benefit analysis has been an important tool for both flood risk management as well as water governance in the Netherlands. It has helped to select the most effective and efficient flood risk projects and to coordinate and reconcile the interests of various policy areas, levels of government and private stakeholders. →

The Ministry of the Interior and Kingdom Relations (BZK) has asked CPB to determine the extent to which the methodology of cost-benefit analysis (CBA), or valuable elements thereof, can be applied in a useful and practical way within the e-government domain. →

Governments, when designing support for venture capital financing, face a choice to either sponsor existing private VC funds or organize and manage their own public VC funds. →

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). →