Statutory tax rates have declined in the European Union in the recent decades. An applied general equilibrium model on corporate taxation sheds light on the economic and welfare implications of tax rate reforms. Domestic distortions proof highly relevant as even unilateral reductions of the...

This report analyses the effects of Depreciation at Will (DAW) on offshore gas production, government budget and employment in the gas industry. The DAW enables firms to accelerate deprecation of investments in platforms and other offshore equipment. The interest advantage due to the postponed...

Pleas for a level playing field, for instance in international trade, are often not well-founded. This is because it is not exactly clear what a 'level playing field' means. But even if it would be clear what the plea would imply, a level playing field is not always desirable from an economic...

Early school-leaving is considered to be one of the major problems in Dutch education. In order to reduce the number of dropouts in the school year 2006-2007 the Dutch government has offered a financial incentive scheme to 14 out of 39 regions. This scheme provides a reward of 2000 euro per...

To answer policy questions that have intergenerational implications, a computable simulation model should obey four conditions, it should: incorporate long-term demographic developments; include a detailed modelling of the public sector; decompose the population into several generations; account...

This document provides a review of recent theoretical and empirical literature on the relationship between entry, exit and productivity. Decomposition methods show that entry and exit considerably contribute to productivity growth, but are unable to shed any light on the ultimate sources of...

This paper examines the impact of early tracking on enrollment in and completion of higher education. We compare pupils that are directly tracked in lower general secondary education (‘mavo’) to pupils that postpone their choice of education level by entering secondary education in...

In light of the ageing of the Dutch society, policy measures aim at increasing the participation rate of elderly workers, particularly in the age-group between 55 and 64. This paper develops a stylized numerical simulation model. This model describes consumption, savings and labour supply...

This study analyzes under which circumstances it may be desirable for the government to stimulate open source software as a response to market failures in software markets. To consider whether policy intervention can increase dynamic efficiency, we discuss the differences between proprietary...

This study presents four long-term scenarios for the public sector and health care in the Netherlands. In the two scenarios that stress the importance of collective provisions (Regional Communities and Strong Europe), the share of government production (public administration, defense and...