This paper investigates the incidence of pension contributions using a unique longitudinal administrative dataset covering individual employees at different pension funds in the Netherlands for the period 2006-2012.... →
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). →
This paper presents empirical evidence on taxpayers' responsiveness to taxation by estimating the compensated elasticity of taxable income with respect to the net-of-tax rate in the Netherlands. →