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We study the effect of the reduction in the VAT rate on services by hairdressers from 17.5 to 6 percent in the Netherlands in January 2000. →

The Netherlands witnessed major reforms in income support for lone parents over the past decade. The goals of these reforms were to improve the financial incentives to work and to simplify the system. We consider whether the new system can be considered (closer to) `optimal'. →

The Netherlands witnessed major reforms in income support for lone parents over the past decade. The goals of these reforms were to improve the financial incentives to work and to simplify the system. We consider whether the new system can be considered (closer to) `optimal'. →

Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. →

Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. →

We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both financial and demographic variables,for the period 1999-2005. →

We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both financial and demographic variables,for the period 1999-2005. →

De aftrekpost scholingsuitgaven in de inkomstenbelasting is een aftrekpost voor uitgaven aan scholing gericht op het verwerven van inkomen uit werk en woning. →

De aftrekpost scholingsuitgaven in de inkomstenbelasting is een aftrekpost voor uitgaven aan scholing gericht op het verwerven van inkomen uit werk en woning. →

Belangrijke succesfactoren voor een vereenvoudiging van het belastingstelsel zijn: i) degelijk onafhankelijk onderzoek, ii) een degelijke beleidsvoorbereiding en iii) verankering in een regeerakkoord. →