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This research shows that the support policy in 2020 has kept firms afloat, thereby preserving jobs. This was at the expense of economic dynamics. Most support has ended up in industries hardest hit by the lockdown, such... →

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. →

Het btw-regime in Nederland kan beter. De vrijstellingen en het verlaagde tarief veroorzaken economische verstoringen en welvaartsverliezen. →

Het btw-regime in Nederland kan beter. De vrijstellingen en het verlaagde tarief veroorzaken economische verstoringen en welvaartsverliezen. →

We estimate long-run and short-run elasticities of Value Added Tax and Personal Income Tax revenues with respect to their bases for the Netherlands. →

We estimate long-run and short-run elasticities of Value Added Tax and Personal Income Tax revenues with respect to their bases for the Netherlands. →

This is the final report (Executive Summary) of a project on “The retrospective evaluation of elements of the VAT system in the EU.” →

Statutory tax rates have declined in the European Union in the recent decades. →

This memorandum is a technical documentation of CORTAX. →