Sijbren Cnossen

academic partner, Sector 1 Publieke financiën
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+31 88 984 60 00 S.Cnossen@cpb.nl
Centraal Planbureau

Bezuidenhoutseweg 30
2594 AV Den Haag


Publications

January 31, 2017

VAT and Agriculture: Lessons from Europe

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries.

February 18, 2016

Tackling Spillovers by Taxing Corporate Income in the European Union at Source

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes.

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March 12, 2014

Bouwstenen voor een moderne btw

Het btw-stelsel in Nederland verstoort de concurrentie en is ondoelmatig. Ten dele is dit te wijten aan achterhaalde Europese regels. Internationaal zijn er echter genoeg voorbeelden van moderne btw-stelsels, zoals in...

December 13, 2010

Three VAT Studies

This volume presents three studies on the VAT.

December 9, 2009

The Netherlands and its neighbours; a fiscal cost benefit analysis

This study compares the social and economic indicators of the Netherlands with those of other countries.