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When must hedge accounting be applied for Dutch income tax purposes?

Kok, Reinout; Brouw, Johan op den - In: Derivatives & financial instruments 12 (2010) 4, pp. 83-86

Persistent link: https://www.econbiz.de/10009302321

Analyzing a flat income tax in the Netherlands

Jacobs, Bas; Mooij, Ruud A. de; Folmer, Cees - 2007

detailed applied general equilibrium model for the Netherlands. The model is empirically grounded in the data and encompasses … in the Netherlands by a flat rate will harm labour market performance if aggregate income inequality is contained. This …

Persistent link: https://www.econbiz.de/10011372518

Income taxation in an empirical collective household labour supply model with discrete hours

Bloemen, Hans G. - 2010

Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining the collective approach for household behaviour and the...

Persistent link: https://www.econbiz.de/10011379628

The (hidden) cost of employer parking policies

Ommeren, Jos van; Wentink, Derk - 2010

It has been argued that urban planning policies, through minimum parking requirements, and income tax policies induce free employer parking. We show that tax policies induce welfare losses in the order of 12% of parking resource costs, implying an annual deadweight loss in the order of € 5...

Persistent link: https://www.econbiz.de/10011380717

The (hidden) cost of employment parking policies

Ommeren, Jos van; Wentink, Derk - In: International economic review 53 (2012) 3, pp. 965-977

Persistent link: https://www.econbiz.de/10009690937

Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...

Gröschel, Michael - 1997

Beitrag die Steuer- und Sozialabgabensysteme der Niederlande und Deutschlands für Kapitalgesellschaften und deren … and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis … burden for corporations is higher than those in the Netherlands. The effects of the different corporation tax systems (full …

Persistent link: https://www.econbiz.de/10011441010