- +31 6 46350704
- 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.
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
CPB Communication | 28 June 2018
pdf document, 950 KB
This paper analyses how The Netherlands compares to other countries in terms of the productivity slowdown. It also includes a comparison of different sectors and tests possible explanatory variables.
CPB Communication | 9 March 2017
62 pages | pdf document, 2.5 MB
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
CPB Background Document | 9 April 2015
24 pages | pdf document, 2 MB