The incidence of pension contributions

Autor: Nicole Bosch, Casper van Ewijk, Maja Micevska Scharf, Sander Muns

Publikováno v: De Economist, 170(1), 107-132. Springer

One of the key elements in the planned pension reform in the Netherlands is to abolish the implicit subsidy from younger to older workers inherent in pension schemes with age independent contribution and accrual rates. This paper investigates the imp

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5dabaa3e4e519c306becec2428d612cf
https://doi.org/10.1007/s10645-022-09401-z

A data-driven procedure to determine the bunching window:an application to the Netherlands

Autor: Kristina Strohmaier, Nicole Bosch, Vincent Dekker

Publikováno v: Bosch, N, Dekker, V & Strohmaier, K 2020, ' A data-driven procedure to determine the bunching window : an application to the Netherlands ', International Tax and Public Finance, vol. 27, no. 4, pp. 951-979 . https://doi.org/10.1007/s10797-020-09590-w
International Tax and Public Finance, 27(4), 951-979. Springer New York

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

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2990bbb359f77a3a7d3a6c339611ba67
https://hdl.handle.net/1871.1/6616f9ff-ac34-4ce7-9646-454be26b7905

Heterogeneity in Labour Supply Responses: Evidence from a Major Tax Reform

Autor: Egbert L. W. Jongen, Nicole Bosch, Mauro Mastrogiacomo, Miriam D. A. C. Gielen

Publikováno v: Mastrogiacomo, M, Bosch, N M, Gielen, M D A C & Jongen, E L W 2017, ' Heterogeneity in Labour Supply Responses : Evidence from a Major Tax Reform ', Oxford Bulletin of Economics and Statistics, vol. 79, no. 5, pp. 769-796 . https://doi.org/10.1111/obes.12168
Oxford Bulletin of Economics and Statistics, 79(5), 769-796. Wiley-Blackwell

We use a large and rich administrative household panel data set to estimate labour supply responses for a large number of subgroups in the Netherlands. The identification of the parameters benefits from a major tax reform in the data period. We uncov

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fef495d5f10cd3a5ca1fcc18f32f8362
https://doi.org/10.1111/obes.12168

Labour-market outcomes of older workers in the Netherlands: Measuring job prospects using the occupational age structure

Autor: Nicole Bosch, Bas ter Weel

Publikováno v: De Economist, 161(2), 199-218. Springer

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 becom

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1e6f218d161bc5944ca73d51b1c6af9e
https://doi.org/10.1007/s10645-013-9202-8

Earnings responses to discontinuities in social security contributions: Evidence from Dutch administrative data

Autor: Nicole Bosch, Maja Micevska Scharf

We analyse the effects of social security contributions (SSCs) by examining the distribution of earnings close to thresholds in the schedule in the Netherlands. The shape of the earnings distribution provides information on behavioural and incidence

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::1d39f666921f4e6019d032946b7a83e8
http://www.cpb.nl/sites/default/files/publicaties/download/cpb-discussion-paper-311-earnings-responses-discontinuities-social-security-contributions.pdf