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This paper studies the impact of fiscal incentives on the choice of organizational form.To determine the fiscal incentive we construct the alternative before-tax income and simulate the tax incentive. →

This paper exploits a unique set of Dutch micro data to analyze the response in prepayment behavior to changes in incentives for prepaying. →

This paper exploits a unique set of Dutch micro data to analyze the response in prepayment behavior to changes in incentives for prepaying. →

In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so. →

In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so. →

In 2012 en 2013 zijn er substantiële maatregelen genomen om de omvang van de hypotheekrenteaftrek te beperken. Deze studie verklaart waarom er op dat moment wel voldoende draagvlak voor beperkende maatregelen was, terwijl deze maatregelen politiek lang onbespreekbaar waren, ondanks de vele rapporten van deskundigen. →

In 2012 en 2013 zijn er substantiële maatregelen genomen om de omvang van de hypotheekrenteaftrek te beperken. Deze studie verklaart waarom er op dat moment wel voldoende draagvlak voor beperkende maatregelen was, terwijl deze maatregelen politiek lang onbespreekbaar waren, ondanks de vele rapporten van deskundigen. →

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques. →

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques. →

Op verzoek van de Tweede Kamerfractie van de SP zijn de budgettaire effecten bepaald van een aantal varianten van de vermogensbelasting en vermogenswinstbelasting. →