Who Bears the Burden of Social Security Contributions in the Netherlands? Evidence from Dutch Administrative Data

Author:

Bosch NicoleORCID,Micevska-Scharf Maja

Funder

Nederlandse Organisatie voor Wetenschappelijk Onderzoek

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics

Reference16 articles.

1. Alvaredo, F., Breda, T., Roantree, B., & Saez, E. (2017). Contribution ceilings and the incidence of payroll taxes. De Economist. doi: 10.1007/s10645-017-9294-7 .

2. Bettendorf, L., Lejour, A., & van ’t Riet, M. (2016). Tax bunching by owners of small corporations. The Hague: CPB Netherlands bureau for economic policy analysis (CPB discussion paper 326).

3. Chetty, R., Friedman, J. N., Olsen, T., & Pistaferri, L. (2011). Adjustment costs, firm responses, and micro vs. macro labor supply elasticities: Evidence from Danish tax records. The Quarterly Journal of Economics, 126, 749–804.

4. Dekker, V., Strohmaier, K., & Bosch, N. (2016). A data-driven procedure to determine the bunching window: An application to the Netherlands. The Hague: CPB Netherlands bureau for economic policy analysis (CPB discussion paper 336).

5. Eberhardt, I., & Bosch, N. (2015). Pensioenpremiedatabase: individuele premies van werkgevers en werknemers. The Hague: CPB Technical Document.

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