{"id":"https://openalex.org/W2108910051","doi":null,"title":"The responsiveness of training participation to tax deductability","display_name":"The responsiveness of training participation to tax deductability","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W2108910051","mag":"2108910051"},"language":"en","primary_location":{"id":"pmh:oai:dare.uva.nl:publications/f1a2428f-5454-4724-aa68-6c8af3c81619","doi":null,"is_oa":true,"landing_page_url":"https://handle.uba.uva.nl/personal/pure/en/publications/the-responsiveness-of-training-participation-to-tax-deductability(f1a2428f-5454-4724-aa68-6c8af3c81619).html","pdf_url":"https://pure.uva.nl/ws/files/1237897/96146_411fulltext.pdf","source":{"id":"https://openalex.org/S4306400088","display_name":"UvA-DARE (University of Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I887064364","host_organization_name":"University of Amsterdam","host_organization_lineage":["https://openalex.org/I887064364"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Leuven, E & Oosterbeek, H 2006 'The responsiveness of training participation to tax deductability' Amsterdam. < http://www1.feb.uva.nl/pp/bin/411fulltext.pdf >","raw_type":"info:eu-repo/semantics/workingPaper"},"volume":null,"type":"report","is_traditional":false,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://pure.uva.nl/ws/files/1237897/96146_411fulltext.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037133561","display_name":"Edwin Leuven","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Edwin Leuven","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5051543308","display_name":"Hessel Oosterbeek","orcid":"https://orcid.org/0000-0001-7078-9957","observed_orcids":["https://orcid.org/0000-0001-7078-9957"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hessel Oosterbeek","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7078-9957","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.4675000011920929,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.4675000011920929,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10208","display_name":"Labor market dynamics and wage inequality","score":0.13779999315738678,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.06539999693632126,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-deductibility","display_name":"tax deductibility","score":0.7160000205039978},{"id":"https://openalex.org/keywords/training-participation","display_name":"training participation","score":0.7129999995231628},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.5830000042915344},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.8859999775886536},{"id":"https://openalex.org/keywords/marginal-tax-rates","display_name":"marginal tax rates","score":0.8149999976158142},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.6869999766349792},{"id":"https://openalex.org/keywords/dutch-tax-system","display_name":"Dutch tax system","score":0.6579999923706055},{"id":"https://openalex.org/keywords/identification-strategies","display_name":"identification strategies","score":0.40299999713897705}],"concepts":[{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.9261564016342163},{"id":"https://openalex.org/C165696696","wikidata":"https://www.wikidata.org/wiki/Q11287","display_name":"Exploit","level":2,"score":0.6062048077583313},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5625588297843933},{"id":"https://openalex.org/C2777211547","wikidata":"https://www.wikidata.org/wiki/Q17141490","display_name":"Training (meteorology)","level":2,"score":0.5583486557006836},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.5463055968284607},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5340524911880493},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5122475028038025},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4341110289096832},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.4333319664001465},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.40206053853034973},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.3875529170036316},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.36660435795783997},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.30908602476119995},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12443935871124268},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11903059482574463},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.06700995564460754},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C153294291","wikidata":"https://www.wikidata.org/wiki/Q25261","display_name":"Meteorology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:dare.uva.nl:publications/f1a2428f-5454-4724-aa68-6c8af3c81619","doi":null,"is_oa":true,"landing_page_url":"https://handle.uba.uva.nl/personal/pure/en/publications/the-responsiveness-of-training-participation-to-tax-deductability(f1a2428f-5454-4724-aa68-6c8af3c81619).html","pdf_url":"https://pure.uva.nl/ws/files/1237897/96146_411fulltext.pdf","source":{"id":"https://openalex.org/S4306400088","display_name":"UvA-DARE (University of Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I887064364","host_organization_name":"University of Amsterdam","host_organization_lineage":["https://openalex.org/I887064364"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Leuven, E & Oosterbeek, H 2006 'The responsiveness of training participation to tax deductability' Amsterdam. < http://www1.feb.uva.nl/pp/bin/411fulltext.pdf >","raw_type":"info:eu-repo/semantics/workingPaper"},{"id":"pmh:uvapub:oai:dare.uva.nl:publications/f1a2428f-5454-4724-aa68-6c8af3c81619","doi":null,"is_oa":true,"landing_page_url":"https://dare.uva.nl/personal/pure/en/publications/the-responsiveness-of-training-participation-to-tax-deductability(f1a2428f-5454-4724-aa68-6c8af3c81619).html","pdf_url":"https://dare.uva.nl/personal/pure/en/publications/the-responsiveness-of-training-participation-to-tax-deductability(f1a2428f-5454-4724-aa68-6c8af3c81619).html","source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/workingpaper"},{"id":"pmh:oai:dare.uva.nl:openaire_cris_publications/f1a2428f-5454-4724-aa68-6c8af3c81619","doi":null,"is_oa":false,"landing_page_url":"https://dare.uva.nl/personal/pure/en/publications/the-responsiveness-of-training-participation-to-tax-deductability(f1a2428f-5454-4724-aa68-6c8af3c81619).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400088","display_name":"UvA-DARE (University of Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I887064364","host_organization_name":"University of Amsterdam","host_organization_lineage":["https://openalex.org/I887064364"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Leuven, E & Oosterbeek, H 2006 'The responsiveness of training participation to tax deductability' Amsterdam. < http://www1.feb.uva.nl/pp/bin/411fulltext.pdf >","raw_type":"info:eu-repo/semantics/workingPaper"},{"id":"mag:2108910051","doi":null,"is_oa":false,"landing_page_url":"https://pure.uva.nl/ws/files/1237897/96146_411fulltext.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:dare.uva.nl:publications/f1a2428f-5454-4724-aa68-6c8af3c81619","doi":null,"is_oa":true,"landing_page_url":"https://handle.uba.uva.nl/personal/pure/en/publications/the-responsiveness-of-training-participation-to-tax-deductability(f1a2428f-5454-4724-aa68-6c8af3c81619).html","pdf_url":"https://pure.uva.nl/ws/files/1237897/96146_411fulltext.pdf","source":{"id":"https://openalex.org/S4306400088","display_name":"UvA-DARE (University of Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I887064364","host_organization_name":"University of Amsterdam","host_organization_lineage":["https://openalex.org/I887064364"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Leuven, E & Oosterbeek, H 2006 'The responsiveness of training participation to tax deductability' Amsterdam. < http://www1.feb.uva.nl/pp/bin/411fulltext.pdf >","raw_type":"info:eu-repo/semantics/workingPaper"},"sustainable_development_goals":[{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"},{"score":0.4156000018119812,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2108910051.pdf","grobid_xml":"https://content.openalex.org/works/W2108910051.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W1485731986","https://openalex.org/W1557928014","https://openalex.org/W1573841344","https://openalex.org/W2026337741","https://openalex.org/W2072909892","https://openalex.org/W2079213607","https://openalex.org/W2083069609","https://openalex.org/W2100930256","https://openalex.org/W2105190604","https://openalex.org/W2114242548","https://openalex.org/W2124961174","https://openalex.org/W2129128782","https://openalex.org/W2141019942","https://openalex.org/W2154330909","https://openalex.org/W2161426175","https://openalex.org/W2891562321","https://openalex.org/W3020850935","https://openalex.org/W3021816061","https://openalex.org/W3024955934","https://openalex.org/W3025645569","https://openalex.org/W3121796410"],"related_works":["https://openalex.org/W7096389709","https://openalex.org/W2184330942","https://openalex.org/W3146650130","https://openalex.org/W3203663271","https://openalex.org/W2561710471","https://openalex.org/W2898435796","https://openalex.org/W2294629235","https://openalex.org/W7096603481","https://openalex.org/W3123723077","https://openalex.org/W7137891812"],"abstract_inverted_index":{"To":[0],"stimulate":[1],"investment":[2],"in":[3,78,101],"training":[4,16,32,108],"by":[5],"individuals,":[6],"the":[7,27,44,48,70,98,102],"Dutch":[8],"tax":[9,50,72,80,105],"system":[10],"allows":[11],"a":[12],"deduction":[13],"of":[14,47,69,87],"direct":[15],"expenditures":[17],"from":[18],"taxable":[19,56],"income.":[20],"This":[21],"paper":[22],"investigates":[23],"to":[24],"what":[25],"extent":[26],"resulting":[28],"cost":[29],"reduction":[30],"encourages":[31],"investments.":[33],"Two":[34],"different":[35,85,94],"identification":[36],"strategies":[37,83],"are":[38,91],"used.":[39],"The":[40,64],"first":[41],"strategy":[42,66],"uses":[43],"progressive":[45],"structure":[46],"income":[49,57],"scheme":[51],"and":[52,90],"compares":[53],"groups":[54],"with":[55],"just":[58,61],"above":[59],"or":[60],"below":[62],"kinks.":[63],"second":[65],"takes":[67],"advantage":[68],"2001":[71],"reform,":[73],"which":[74],"implied":[75],"substantial":[76],"changes":[77],"marginal":[79],"rates.":[81],"These":[82],"exploit":[84],"sources":[86],"exogenous":[88],"variation":[89],"based":[92],"on":[93],"identifying":[95],"assumptions.":[96],"Nevertheless,":[97],"results":[99],"point":[100],"same":[103],"direction:":[104],"incentives":[106],"increase":[107],"participation.":[109]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
