We analyse bunching of closely held corporations at the 200,000 euros kink in the Dutch corporate income tax schedule. To do so, we use tax return and administrative data linking firms to their owners over 2009-2018.
- Speaker
- Date
- Thursday 10 Mar 2022, 12:00 - 13:00
- Type
- Seminar
- Location
on campus, Lounge/kitchen E1, E-Building
- Ticket information
To participate, please send an email to: ae-secr@ese.eur.nl
We investigate heterogeneity in individuals' and firms' characteristics and the use of targeted tax incentives. We find that bunching is driven by experienced and large firms using deductions for energy and environment investments and operating in agriculture, forestry and fishing industries.
We show persistence in bunching, which is driven by large and consolidated firms using repeatedly energy and environment investment deductions, operating in agriculture, forestry and fishing industries and owned by director-owners who locate repeatedly near personal taxable income kinks.
- Related links
- Department of Economics
