Results 1 - 10
of
121
Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform
, 2009
"... IZA is an independent nonprofit ..."
1 Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off
"... European governments aim to raise labour supply, cut unemployment rates and, at the same time, maintain social cohesion. Yet, economists have always stressed the trade-off between these objectives. This paper explores whether the frontier of the equity-efficiency trade-off can be shifted outwards in ..."
Abstract
- Add to MetaCart
in the Netherlands by using an applied general equilibrium model. In particular, we consider various balanced budget reforms that shift the marginal tax burden between groups and across the extensive and intensive margins of labour supply. The reforms include in-work tax benefits, an individualisation of taxes
Organizational Reform and Changing Ethics in Public Administration: A Case Study on 18th Century Dutch Tax Collecting
"... Although ethics underlying public administration obviously changes over time, it remains largely unknown just how, when, or why this happens. This article presents a study on organizational reform in the system of taxation in Holland around 1748. Comparative use of Max Weber’s characteristics of bur ..."
Abstract
- Add to MetaCart
of bureaucratization provides a historical perspective on the link between organizational reform and ethical change in public tax administration and also sheds light on other contemporary issues in publicmanagement, such as a public—private distinction and the legitimacy of public administration. The case addresses
The Dutch Aviation Tax; lessons for Germany?
"... The Dutch aviation tax was introduced on July 1st 2008 and abolished exactly one year later. A unique “social experiment”. This opens an opportunity for regional scientists to investigate the behavior of all actors involved: Travelers, Airlines, Airports, The Travel ..."
Abstract
- Add to MetaCart
The Dutch aviation tax was introduced on July 1st 2008 and abolished exactly one year later. A unique “social experiment”. This opens an opportunity for regional scientists to investigate the behavior of all actors involved: Travelers, Airlines, Airports, The Travel
A VAT Primer for Lawyers, Economists, and Accountants
"... (Bruges). He previously served with the IMF and the Dutch tax service. He has advised many countries on the design of their tax systems and written widely on the economic effects of taxation. I. ..."
Abstract
-
Cited by 1 (0 self)
- Add to MetaCart
(Bruges). He previously served with the IMF and the Dutch tax service. He has advised many countries on the design of their tax systems and written widely on the economic effects of taxation. I.
Internet www.cpb.nl
, 2007
"... Reinventing the Dutch tax-benefit system Exploring the frontier of the equity-efficiency trade-off Ruud de Mooij The responsibility for the contents of this CPB Discussion Paper remains with the author(s) ..."
Abstract
- Add to MetaCart
Reinventing the Dutch tax-benefit system Exploring the frontier of the equity-efficiency trade-off Ruud de Mooij The responsibility for the contents of this CPB Discussion Paper remains with the author(s)
The responsiveness of training participation to tax deductibility
, 2006
"... To stimulate investment in training by individuals, the Dutch tax system allows a deduction of direct training expenditures from taxable income. This paper investigates to what extent the resulting cost re-duction encourages training investments. Two different identification strategies are used. The ..."
Abstract
- Add to MetaCart
To stimulate investment in training by individuals, the Dutch tax system allows a deduction of direct training expenditures from taxable income. This paper investigates to what extent the resulting cost re-duction encourages training investments. Two different identification strategies are used
1 Taxing land for urban containment: Reflections on a Dutch debate
"... Excessive land use regulations aimed at containing urban sprawl have been criticised, because they may overcompensate for the external effects of uncontrolled greenfield development and contribute to stagnation in house building. Taxes on building in green spaces may be an instrument for balancing u ..."
Abstract
- Add to MetaCart
Excessive land use regulations aimed at containing urban sprawl have been criticised, because they may overcompensate for the external effects of uncontrolled greenfield development and contribute to stagnation in house building. Taxes on building in green spaces may be an instrument for balancing
Results 1 - 10
of
121