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Browsing NHH Brage by Author "Zoutman, Floris T."

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    • 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 ...
    • 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 ...
    • 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 ...

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