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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).