Publications

This paper uses the financial statements of special purpose entities (SPEs) for explaining the origin and destination of dividend, interest, and royalty flows passing the Netherlands. →

We typically do not find statistically signicant evidence of bunching around kinks or notches, neither in income nor in wealth. →

The Netherlands is an important link in the chain of diverting income flows: broader use of withholding taxes is necessary to combat international tax avoidance. →