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Drie op de tien huishoudens vraagt te veel aan en moet daarom achteraf terugbetalen. →

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

This paper investigates the incidence of pension contributions using a unique longitudinal administrative dataset covering individual employees at different pension funds in the Netherlands for the period 2006-2012.... →

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. →

Deze CPB Policy Brief onderzoekt de belastingdruk van degenen die voor de inkomstenbelasting (ib) als ondernemers kwalificeren (ib-ondernemers) en directeur-grootaandeelhouders (dga’s) en concludeert dat ondernemers zelden van rechtsvorm veranderen. →

This paper studies the causal relation between effective marginal tax rates for the self-employed and their taxable income using panel data for the period 1999-2012. This period contains three tax reforms that we use to identify the elasticity of taxable income (ETI). →

This paper presents empirical evidence on taxpayers' responsiveness to taxation by estimating the compensated elasticity of taxable income with respect to the net-of-tax rate in the Netherlands. →

Deze CPB Notitie gaat in op de achtergrondkenmerken van zzp’ers, de oorzaken van hun opkomst, sociaaleconomische gevolgen van de opkomst van zzp’ers en overwegingen bij optimaal beleid. →

We analyse the effects of social security contributions (SSCs) by examining the distribution of earnings close to thresholds in the schedule in the Netherlands. →

Het door het NWO gefinancierde CPB-UvA project Social Security Contributions onderzoekt de invloed van sociale premies op de lonen en werkgelegenheid. →