Blar i NHH Brage på forfatter "Zoutman, Floris T."
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Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. (Discussion paper;9/23, Working paper, 2023-06-29)This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) ... -
The Effect of Social Distancing Measures on Intensive Care Occupancy: Evidence on COVID-19 in Scandinavia
Juranek, Steffen; Zoutman, Floris T. (Discussion paper;2/20, Working paper, 2020-04-29)Understanding the effectiveness of social distancing on the spread of COVID-19 is crucial to justify economically costly social distancing measures. We present a case study focusing on the three Scandinavian countries. ... -
Estimating the effect of corporate income tax reductions : a comparative case study on the capital structure of financial corporations
Johansen, Emil K.; Karimloo, Liam (Master thesis, 2016-09-05)This thesis aims to investigate the effects of a corporate income tax rate change on financial corporations’ capital structure. We perform two case studies on financial corporations located in Austria and the Netherlands ... -
How to Use One Instrument to Identify Two Elasticities
Gavrilova, Evelina; Zoutman, Floris T.; Hopland, Arnt O. (Discussion paper;2/17, Working paper, 2017-02-27)We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand ... -
Is Legal Pot Crippling Mexican Drug Trafficking Organizations? The Effect of Medical Marijuana Laws on US Crime
Gavrilova, Evelina; Kamada, Takuma; Zoutman, Floris T. (Discussion paper;05/15, Working paper, 2015-01-19)We examine the effect of medical marijuana laws (MML) on crime treating the introduc- tion of MML as a quasi-experiment and using three different data sources. First, using data from the Uniform Crime Reports, we find ... -
Labor Market Effects of COVID-19 in Sweden and its Neighbors: Evidence from Novel Administrative Data
Juranek, Steffen; Paetzold, Jörg; Winner, Hannes; Zoutman, Floris T. (Discussion paper;8/20, Working paper, 2020-07-24)This paper studies the labor market effects of non-pharmaceutical interventions (NPIs) to combat the COVID-19 pandemic. We focus on the Nordic countries which showed one of the highest variations in NPIs despite having ... -
Optimal redistribution and monitoring of labor effort
Zoutman, Floris T.; Jacobs, Bas (Discussion paper;33/14, Working paper, 2014-09)This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that allows the government to verify labor effort at a positive, but non-infinite cost. We analyze the joint ... -
Optimal Taxation with Multiple Incomes and Types
Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; Zoutman, Floris T. (Discussion paper;3/22, Working paper, 2022-01-24)We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple in comes and differ along many unobserved dimensions. We derive the necessary conditions for the government’s optimum using both a tax ... -
The effect of capital taxes on household's portfolio composition and intertemporal choice : evidence from the Dutch 2001 capital income tax reform
Zoutman, Floris T. (Discussion papers;23/14, Working paper, 2014-06)This paper estimates the effect of capital taxation on portfolio composition and savings using quasi- experimental variation generated by the Dutch 2001 capital tax reform. The reform drove a wedge between the taxation ... -
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-cum and Cum-ex Transactions
Casi, Elisa; Gavrilova, Evelina; Murphy, David; Zoutman, Floris T. (Discussion paper;7/22, Working paper, 2022-02-22)We study the effect of reforms that close loopholes in the enforcement of the dividend withholding tax (DWT). We focus on a Danish reform enacted in 2016, and compare Denmark to its Nordic neighbors. Our main outcome of ... -
When a price is enough : implementation in optimal tax design
Rennes, Sander; Zoutman, Floris T. (Discussion paper;32/14, Working paper, 2014-09)This paper studies the design of tax systems that implement a planner's secondbest allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible ...