Research

Working papers

• The Effects of Increasing the Normal Retirement Age: Evidence From the Netherlands,
  with Tilbe Atav and Egbert Jongen

  • Abstract
    We evaluate the effect of reforms in the social retirement age in the Netherlands (AOW age) on the labour supply and enrollment in social insurance of older workers. The AOW increased stepwise from 65 in 2013 to 65 and 9 months in 2017 (end of the data period). As a result, individuals are subjected to different retirement ages depending on their month of birth. We exploit this variation between birth cohorts using a differences-in-differences approach. Using administrative data from 1999 to 2017 we find that for the affected cohorts the employment rate increases by 16 percentage points during the additional working age months. Furthermore, we find that individuals on unemployment and disability insurance remain in their state longer, but there is hardly any direct substitution towards UI and DI from employment.
  • Link to the working paper

• Tax Evasion in the Netherlands: Evidence from Tax Amnesty Reforms,
  with Wouter Leenders, Arjan Lejour and Maarten van’t Riet

  • Abstract
    Exploiting unique datasets covering over 28,000 tax evaders in the Netherlands, we investigatethe distribution of tax evasion and its implications for the measurement of wealth inequality.In contrast to Alstadsæter, Johannesen and Zucman (2019), the correction for offshore wealthhas only a modest effect on top wealth shares. We show that the distributional pattern of taxevasion depends on the type of tax evasion, e.g. it depends on the offshore country of choice. Weexplore a number of explanations to account for the differences in results and caution againstprojecting distributional patterns of detected tax evasion onto still undetected evasion.We also study the dynamic compliance behaviour of tax amnesty participants and documentlarge and sustained increases in reported wealth of around 60% following amnesty participation.Combined with evidence of only a modest increase in the adoption of tax avoidance strategies,this suggests that amnesty participation can lead to substantial public revenue gains.
  • Link to the working paper

• Incentives and Labor Force Participation of Older Workers: Evidence from France,
  with Antoine Bozio, Maxime Tô and Julie Tréguier

  • Abstract
    This paper estimates the impact of financial incentives on retirement decision in France for cohorts of men retiring between 1994 to 2012. During these two decades, a number of reforms of the pension system took place, all aiming to achieve financial balance in a context of increasing life expectancy. These reforms strengthened incentives to retire later, either by offering more actuarially fair increase in pension for later retirement or by increasing early and normal retirement ages. This paper aims to assess how much these financial incentives and age references did contribute to the recent increase in employment rates of older workers.
  • [Draft available on request]

Early stage research

• Retirement behaviour in the French private sector,
  with Chloé Lallemand, Lamia Kandil and Maxime Tô

• Dynamiques de carrière dans la fonction publique hospitalière,
  with Christophe Dorin, Anthony Marino and Laurent Soulat

• The Social Determinants of Retirement,
  with Max Coveney and Arthur

• How flat is the Netherlands: Assessing the Overall Progressivity of the Dutch Tax System,
  with Arjan Bruil, Jan Molhman, Wouter Leenders and Arjan Lejour

• Survivors insurance and the Dutch Marriage Market,
  with Julie Treguier

• Unemployment Effects of Raising the Pension Age: Evidence From French Reforms,
  with Julie Rochut

• The determinants of the Child Penalty in the Netherlands,
  with Egbert Jongen and Sara Rellstab ___