The Dutch government modified twice the taxation of intergenerational transfers aimed at mortgage down-payments and prepayments. We identify the causal effects of the tax exemption on prepayments and inter vivos transfers separately by exploiting changes in the policy design. Subsequent policy...

We used administrative micro panel data from the Netherlands to study the wealth effect on the transitions of workers from wage-employment to self-employment. To isolate the causal effect of wealth, we used a pension system reform in 2006 as a quasi-natural experiment. With the onset of the...