Erasmus University Rotterdam

Incomes fall by almost 4% after a private equity buyout, with much larger losses for employees in poorer health, health and stress levels do not deteriorate.

Aart Gerritsen argues that the Netherlands should stick to an accrual-based capital gains tax as the core of the new Box 3 regime.

This argues Coen van de Kraats in a recent contribution to the Dutch economics journal ESB.