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Leon Bettendorf

wet. medewerker

  • +31 6 46350704
  • L.J.H.Bettendorf@cpb.nl
  • Centraal Planbureau
  • Bezuidenhoutseweg 30
  • 2594 AV Den Haag

Leon Bettendorf has been working since 2003 at CPB. His research interests are broad but are mainly in the field of aging and taxes. He carries a lot of research on corporate taxation in the EU. In his research he likes using applied general equilibrium models. Currently he is also coordinator of a consortium that performs analysis of taxation on behalf of the European Commission (TAXUD).

Last publication: contribution to A retrospective evaluation of elements of the EU VAT system, This report was commissioned by the European Commission (DG TAXUD) and prepared by a consortium under the project leader IFS.



Publications by Leon Bettendorf

Frontier firms and followers in the Netherlands: estimating productivity and identifying the frontier

This study shows that constructing a large dataset, which sufficiently covers all firm sizes, is a prerequisite for studying the divergence hypothesis. We merge datasets of individual firm and employee data in the years 20062015 for the Netherlands, resulting in a representative sample of corporations. We find no evidence of diverging productivity between firms on the national frontier and laggard firms.

CPB Background Document | 2 July 2018

60 pages | pdf document, 5.2 MB

Go to publication

Tax bunching by owners of small corporations

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques.

CPB Discussion Paper 326 | 16 March 2016

38 pages | pdf document, 2 MB

ISBN 978-90-5833-723-8 | Go to publication

All publications by Leon Bettendorf

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