The research question of this dissertation is to what extent the conventional distinction in tax treatment, on the basis of residence, for the taxation of natural persons with regard to cross... Show moreThe research question of this dissertation is to what extent the conventional distinction in tax treatment, on the basis of residence, for the taxation of natural persons with regard to cross-border employment is compatible with (current) EU law, and to what extent it should be abandoned in order to facilitate the free movement of workers within the EU.The research includes, inter alia, a detailed analysis of the Schumacker case law of the European Court of Justice and a proposal for an EU directive that provides for taxation of employees on the basis of ability to pay that is independent of the place of residence (‘residence-independent taxation’). Show less
Automated revenue management systems with complex and protected algorithms have significantly changed the revenue management profession. Hotels have become increasingly reliant on advanced computer... Show moreAutomated revenue management systems with complex and protected algorithms have significantly changed the revenue management profession. Hotels have become increasingly reliant on advanced computer systems that continually reforecast hotel demand. However, performance of these systems is not flawless, and revenue managers adjust their computer system forecasts using their professional judgment. These judgmental adjustments can improve accuracy, but if performed poorly, can result in a cascade of suboptimal decisions. This dissertation explores the influence of judgmental adjustments on the accuracy of system-generated hotel occupancy forecasts. To this purpose, three studies have been conducted. The dissertation first evaluated whether it matters which measure is used to assess the forecast accuracy. It was then investigated whether the timing of judgmental adjustments influenced the forecast accuracy. Finally, the characteristics of judgmental adjustments (e.g., direction, size, frequency) and their effects on forecast accuracy were analyzed. The dissertation shows that (1) the choice of accuracy measure is complex and important, (2) the accuracy of occupancy forecasts improves considerably as the forecast horizon becomes shorter, and (3) the effect of judgmental adjustments differs and differs per hotel. Using a disaggregated reforecasting perspective, this dissertation improves understanding of how judgmental adjustments impact the accuracy of system-generated occupancy forecasts. Show less
This thesis contains four empirical studies on the effects of social protection. In the first two studies, I use administrative microdata and employ quasi-experimental methods in which I compare... Show moreThis thesis contains four empirical studies on the effects of social protection. In the first two studies, I use administrative microdata and employ quasi-experimental methods in which I compare a treatment group with a control group. Study 1 concludes that mandatory activation programs for young welfare recipients do not contribute to employment or to enrollment in education during an economic downturn, but are harmful to income protection. Study 2 concludes that the unemployment shock of a male partner has a large and persistent effect on household income and only 2-5% of this income loss is compensated by increases in female partner’s earnings from work. The last two studies use OECD panel data and employ international comparative research methods. Study 3 concludes that constitutional rights to social security have a positive effect on social expenditure, which is larger for expenditure targeted at the unemployed, a group that is perceived as less deserving by the public opinion compared to the elderly or disabled. Study 4 concludes that Social expenditure reduces poverty and inequality without being harmful for GDP growth. Targeted schemes are most effective in reducing poverty, while social expenditure types with a universal character are more effective in reducing inequality. Show less
