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The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods. →

Tekortreducerende maatregelen door de overheid, bedoeld om de houdbaarheid van de staatsschuld te verbeteren, zullen in eerste instantie de economische groei drukken en vermoedelijk ook de inflatie. →

This paper analyses how The Netherlands compares to other countries in terms of the productivity slowdown. It also includes a comparison of different sectors and tests possible explanatory variables. →

Presentation used by Paul Besseling during a 'Seminar on National Productivity Boards', January 20, 2017, Riga, Latvia. →

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries. →

In this Policy Brief, we analyse the potential role of negative‐emissions technology in reducing these emissions. →