Publications

We show that gifts made to heirs before death are substantial and highly responsive to taxation. Therefore, characterising them and understanding their determinants is crucial for tax design. We use high-quality, intergenerationally-linked data on wealth, gifts, and medical expenses from the Netherlands. →

How high is income inequality in the Netherlands? How progressive are taxes and how much income does government spending redistribute? This study presents the most exhaustive responses for the Netherlands to these... →