Exploiting unique datasets covering over 28,000 tax evaders in the Netherlands, we investigate the distribution of tax evasion and its implications for the measurement of wealth inequality. In contrast to Alstadsæter, Johannesen and Zucman (2019), the correction for offshore wealth has only a...

We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles (including widows) with children declines substantially in anticipation of death. 92% of this decline is explained by transfers to children, while long-term care copayments can...

This paper studies the importance of intangible barriers to trade in explaining variation in disaggregate international trade. The analysis is based on a sample of 55 countries for the year 2000. We explicitly focus on the importance of institutional and cultural dimensions of distance. Our...

This paper aims to investigate whether the spatial pattern of creative industries in the Netherlands has a relationship with the presence of cultural heritage or, in a more general sense, cultural capital. It first shows how the creative sector developed between 1994 - 2009 in relation to other...

We extend the bunching approach introduced by Saez (Am Econ J Econ Policy 2:180–212, 2010) by proposing an intuitive, data-driven procedure to determine the bunching window. By choosing the bunching window ad hoc, researchers throw away informative data points for estimating the counterfactual...

To balance work and family responsibilities, the Netherlands have chosen a unique model that combines a high female employment rate with a high part-time employment rate. The model is likely to be the result of (societal) preferences as the removal of institutional barriers, like lower marginal...

Among OECD countries, the Netherlands has average female labor force participation, but by far the highest rate of part-time work. This paper investigates the extent to which married women respond to financial incentives. We exploit the exogenous variation caused by a substantial Dutch tax...

This paper analyses changes in job opportunities of older workers in the Netherlands in the period 1996-2010. The standard human capital model predicts that, as a result of human capital obsolescence, mobility becomes more costly when workers become older. We measure and interpret how changing...

This paper presents new 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. Applying the bunching approach introduced by Saez (2010), we find small, but clear evidence of...

The behaviour of migrant women on the labour market is influenced by a variety of factors, among which the culture of the home and host country. Part of the literature investigates the role of home-country culture. This study extends the literature by including a measure for the influence of...