Economic responses to fiscal incentives of owners of small corporations: evidence from the Netherlands. * - HAL-SHS - Sciences de l'Homme et de la Société Accéder directement au contenu
Pré-Publication, Document De Travail Année : 2018

Economic responses to fiscal incentives of owners of small corporations: evidence from the Netherlands. *

Résumé

This paper investigates fisscal incentives for owners of small corporations, Directeur Grootaandeel-houders (DGAs), inherent to the Dutch tax code and how DGAs react to them. We find evidence of inter and intra-temporal income shifting, and of bunching at the kink point. These behavioural responses correspond to an elasticity of corporate income with respect to the-net-of-tax rate of 0.072. By comparing estimates for different subsamples of the DGA population, it is shown that this elasticity is composed of both a real-economic component and an income shifting component, principally via investment deductions.
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halshs-04504190 , version 1 (14-03-2024)

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  • HAL Id : halshs-04504190 , version 1

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Francois Lafont. Economic responses to fiscal incentives of owners of small corporations: evidence from the Netherlands. *. 2018. ⟨halshs-04504190⟩

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