Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries

This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline estimates suggest that, on average, a unilateral increase in the corporate tax rate does not lead to an increase in corporate tax revenues owing to a more than offsetting decline in reported profits.Profit shifting, transfer pricing, corporate tax rates, STAN database

Differentiating Indexation in Dutch Pension Funds

We investigate numerically how indexation of funded pensions for inflation can be differentiated across the various groups of fund participants. The pension arrangement is modelled after the Dutch situation. While the aggregate welfare consequences are small, group-specific consequences are more substantial with the workers and future born losing and retirees benefitting from a shift away from uniform indexation. Those welfare shifts result from systematic redistribution of welfare rather than shifts in the benefit of risk sharing provided by the system.indexation, funded pensions, welfare effects, pension buffers, stochastic simulations

Intergenerational Risk Sharing, Pensions and Endogenous Labor Supply in General Equilibrium

In the context of a two-tier pension system, with a pay-as-you-go first tier and a fully funded second tier, we demonstrate that a system with a defined wage-indexed second tier performs strictly better than one with a defined contribution or defined real benefit second tier. The former completely separates systematic redistribution (confined to the first tier) from intergenerational risk sharing (the role of the second tier). This way labor supply is undistorted.funded pensions, risk sharing, overlapping generations, endogenous labour supply

Demonstratie biotechnische bestrijding van varroamijt

Een uitvoerig toegelichte demonstratie van een biotechnische varroamijtbestrijdingsmethode in combinatie met het behandelen van gedateerd gesloten broed met de damp van mierezuur.[...] Daarvoor verzamelden zich op dinsdagavond 23 juni j.l. ruim negentig imkers op de Ambrosiushoeve

De Nederlandse Antillen, een bijenteeltparadijs?

Verslag van een studiereis naar de Nederlandse Antillen in april 1977. Het doel was om de mogelijkheden voor uitbreiding van de bijenteelt te onderzoeken. Geconcludeerd wordt dat deze eilanden een paradijs voor de bijenteelt zijn; geen geafricaniseerde bij en geen varroamij

Nieuwe inzichten aangaande de varroamijt.

Aandacht voor biotechnische bestrijdingsmethoden en onderzoek van resistentiefactoren in het bijenvol