We decompose the rise of self-employment in the Netherlands in the period 1992 to 2006. Using Logit estimates we identify the most important determinants of the recent upturn, separately for women and for men. In contrast with findings for the United States, we find that changes in the...

Parts of the Dutch tax reform 2001 are directed towards fiscal partners in a household and aim at lowering the marginal tax burden of the partner with the lowest (potential) labour income. An important goal of the reform is to increase the employment rate of these partners, which are in majority...