Seminar: The stability of tax elasticities in The Netherlands

Time: 13.00-14.00 hours
Location: CPB-office, Van Stolkweg 14, The Hague

Presentation: Leon Bettendorf (CPB)

Discussant: Koen Caminada (UL)

Language: English

Registration:  Please register by sending an email to seminars@cpb.nl.

Abstract subject
We estimate long-run and short-run elasticities of Value Added Tax and Personal Income Tax revenues with respect to their bases for the Netherlands. We experiment with alternative definitions of the tax base for both taxes. We first find that elasticity estimates are hardly affected by using a broader base for both taxes. Second, the conclusion on whether elasticities differ between `good' and `bad' times depends on the way these regimes are defined. Third, stability over time cannot be rejected for all elasticities, except for the long-run PIT elasticity to the broad base.

Seminars
CPB organises seminars for researchers. During these seminars, always held on Tuesday from 1.00 pm. to 2.00 pm., academic papers are presented and discussed. Read here how to subscribe (or unsubscribe) to our alert service (CPB Calendar).

Policy seminars
CPB also organises Policy seminars for policy makers, researchers and other stakeholders. These Policy seminars focus on policy implications. Policy seminars are held on Thursday from 1.00 pm. to 2.00 pm. Read here how to subscribe (or unsubscribe) to our alert service (CPB Calendar).