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Home | News | Massimo Giuliodori, Paul Muller and Lisa Timm to carry out research project on the 30%-tax rule for immigrants in the Netherlands
News | January 27, 2021

Massimo Giuliodori, Paul Muller and Lisa Timm to carry out research project on the 30%-tax rule for immigrants in the Netherlands

The 30% tax rule in the Netherlands offers a generous tax exemption to immigrants that enter the Netherlands and have a profession that is in high demand. It has existed since the 1950’s but has been reformed various times over the past decades.

Massimo Giuliodori, Paul Muller and Lisa Timm to carry out research project on the 30%-tax rule for immigrants in the Netherlands

In a research project, awarded an ODISSEI Microdata Access Grant (MAG), fellows Massimo Giuliodori (University of Amsterdam) and Paul Muller (Vrije Universiteit Amsterdam) will evaluate the impact and effectiveness of the 30% tax rule. They will consider how its generosity affects the number and type of immigrants that enter and how it affects the duration of the immigrants’ stay in the Netherlands. In addition, they will study the impact of the tax benefit on wages and labor supply. Lisa Timm, currently Tinbergen Institute research master student, will write her PhD thesis on these topics.

The ODISSEI Microdata Access Grant (MAG) provides free access to CBS Microdata for researchers working at an ODISSEI member organisation. Additionally, the Ministry of Finance supports the project through providing access to unique data on who has benefited from the 30% tax rule. The data has been linked with CBS microdata.

Want to know more about this project, please contact Paul Muller (photo).
Personal profiles of Massimo Giuliodori, Paul Muller, and Lisa Timm.