• Graduate program
    • Why Tinbergen Institute?
    • Program Structure
    • Courses
    • Course Registration
    • Facilities
    • Admissions
    • Recent PhD Placements
  • Research
  • News
  • Events
    • Summer School
      • Behavioral Macro and Complexity
      • Econometrics and Data Science Methods for Business and Economics and Finance
      • Experimenting with Communication – A Hands-on Summer School
      • Inequalities in Health and Healthcare
      • Introduction in Genome-Wide Data Analysis
      • Research on Productivity, Trade, and Growth
      • Summer School Business Data Science Program
    • Events Calendar
    • Tinbergen Institute Lectures
    • Annual Tinbergen Institute Conference
    • Events Archive
  • Summer School
  • Alumni
  • Times
Home | Events Archive | Bunching of closely held corporations: Targeted tax incentives, persistence and firms’ heterogeneity
Seminar

Bunching of closely held corporations: Targeted tax incentives, persistence and firms’ heterogeneity


  • Series
    Brown Bag Seminars General Economics
  • Speaker
    Gabriella Massenz (Tilburg University)
  • Location
    Kitchen/lounge floor E1
    Rotterdam
  • Date and time

    March 10, 2022
    12:00 - 13:00

Abstract: We analyze 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. 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.

(joint with N. Bosch)