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Doel was vast te stellen in hoeverre dit verlaagde tarief doeltreffend en doelmatig was in het stimuleren van zowel energiebesparing als de bouwsector, en om zijn relatie met andere subsidieprogramma’s zoals de ISDE te onderzoeken. Hiervoor werden deskstudies, interviews en kwantitatieve analyses ingezet.\r\n\r\n\u003Cstrong>Doelstelling en impact\u003C\u002Fstrong>\r\nHet sinds 2009 geldende verlaagde btw-tarief op isolatiewerkzaamheden werd ingevoerd om energiebesparing, de bouwsector en bredere economische impulsen te stimuleren. Het verlaagde tarief beoordelen we als laag. Aanvankelijk bood het verlaagde tarief een directe prijsprikkel voor isolatiewerkzaamheden, maar die effectiviteit is door externe factoren zoals de energiecrisis sterk afgenomen. Ook draagt de verlaagde btw niet langer bij aan het stimuleren van de bouwsector door de huidige arbeidstekorten in deze sector.\r\n\r\n\u003Cstrong>Beoordeling van doelmatigheid\u003C\u002Fstrong>\r\nDe doelmatigheid van het verlaagd btw-tarief als instrument voor energiebesparing wordt als beperkt beschouwd. De kosten per eenheid energiebesparing zijn vergelijkbaar met andere regelingen gericht op de gebouwde omgeving, maar minder effectief dan bedrijfsgerichte programma’s. Voor de bouwsector kent de regeling een lage doelmatigheid, met kosten per gegenereerde arbeidsplaats hoger dan salariskosten.\r\n\r\n\u003Cstrong>Alternatieve beleidsopties\u003C\u002Fstrong>\r\nIn dit onderzoek komen we tot drie alternatieve beleidsmogelijkheden.\r\n1) \u003Cstrong>Vereenvoudiging fiscaal stelsel\u003C\u002Fstrong> – door het budgettaire belang van het verlaagde tarief te verschuiven naar gerichte subsidies zoals de ISDE, SVVE en SVOH kan het fiscale stelsel in Nederland worden vereenvoudigd.\r\n2) \u003Cstrong>Alternatief beleid voor bouwsector\u003C\u002Fstrong> – indien stimulering van de bouwsector een prioriteit blijft, richt beleid dan op het verminderen van arbeidstekorten om meer impact te genereren.\r\n3) \u003Cstrong>Innovatie in de bouw\u003C\u002Fstrong> – richt inspanningen op technologische vernieuwing binnen de bouwsector. 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n":43,"created_timestamp":495,"copyright":43,"focal_length":495,"iso":495,"shutter_speed":495,"title":43,"orientation":101,"keywords":663,"alt":43},[],"pexels-steve-13167328.jpg",{"items":666,"total":733},[667,691,714],{"id":668,"date":669,"date_gmt":670,"slug":671,"type":39,"link":672,"title":673,"featured_media":10,"acf":675},15463,"2026-09-03T11:54:13","2026-09-03T09:54:13","evaluatie-pilot-verblijfsregeling-startup-personeel","https:\u002F\u002Fcontent.dialogiconderzoek.nl\u002Fprojecten\u002Fevaluatie-pilot-verblijfsregeling-startup-personeel\u002F",{"rendered":674},"Evaluatie pilot verblijfsregeling startup personeel",{"projectnummer":676,"opdrachtgevers":677,"projectleden":680,"loopt":62,"sleutelwoorden":685,"omschrijving":686,"rapporttitel":687,"bestand":688,"publicatienummer":689,"extra_downloads":68,"slider":690,"slider_fallback":43,"prominentie":70,"interviews":43,"slogan":43,"onder_slogan":43,"slogan_titel":43,"slogan_links":43},"2024.192",[678],{"opdrachtgever":679},"Wetenschappelijk Onderzoeks- en Datacentrum (WODC)",[681,682,683,684],15565,11981,14958,15504,"startup verblijfsregeling","Sinds 1 juni 2021 kunnen innovatieve startups via de pilot verblijfsregeling essentieel startuppersoneel gemakkelijker werknemers van buiten Europa aantrekken. De regeling is bedoeld voor personeel dat essentieel is voor de verdere ontwikkeling van de startup. Hiermee wil het kabinet de groei van innovatieve startups ondersteunen en hun bijdrage aan de Nederlandse kenniseconomie versterken.\r\n\r\nDialogic evalueerde deze pilot in opdracht van het WODC. De centrale vraag in dit onderzoek was: \u003Cstrong>In hoeverre is de pilot verblijfsregeling essentieel startup personeel doeltreffend en doelmatig?\u003C\u002Fstrong>\r\n\r\nOm deze vraag te beantwoorden zijn we in gesprek gegaan met beleidsmakers en uitvoerders van de regeling, hebben we data van de aanvragen en aanvragers geanalyseerd en hebben we startups en betrokken in het startupecosysteem geïnterviewd.\r\n\r\nOp basis van ons onderzoek concluderen we dat de verblijfsregeling voor buitenlands startuptalent in de praktijk \u003Cstrong>goed werkt voor de bedrijven die er gebruik van maken\u003C\u002Fstrong>. Startups kunnen hierdoor internationaal talent binnenhalen om sneller te groeien. Dit talent zou via reguliere visumregelingen niet op tijd beschikbaar zijn. Echter is de \u003Cstrong>totale impact op de Nederlandse economie nu nog beperkt\u003C\u002Fstrong>. Dat komt vooral doordat de regeling nog te onbekend is en startups de verplichte medewerkersparticipatie als een hoge drempel ervaren. Daarnaast is de \u003Cstrong>aanvraagprocedure voor de overheid complex\u003C\u002Fstrong> en met zo’n € 3.000 per dossier \u003Cstrong>relatief duur\u003C\u002Fstrong>. Toch lijkt de regeling onderaan de streep geld op te kunnen leveren. Op basis van schattingen over de doorgroei van startups weegt de extra omzet van startups naar verwachting op tegen de kosten van de regeling. Wel geldt de kanttekening dat die groei van veel meer factoren afhangt en het effect van deze specifieke regeling niet los te bewijzen is.\r\n\r\nGegeven deze conclusies doen we vier aanbevelingen:\r\n\u003Col data-editing-info=\"{"orderedStyleType":1}\">\r\n \t\u003Cli>\u003Cstrong>Verhoog het gebruik van de regeling.\u003C\u002Fstrong> Investeer in de bekendheid ervan (gerichte communicatie via sleutelkanalen in het startupecosysteem) en vereenvoudig de aanvraagprocedure voor startups. Heroverweeg bovendien de invulling van de medewerkersparticipatie-eis om de regeling toegankelijker te maken, met behoud van de beoogde beleidsdoelen.\u003C\u002Fli>\r\n \t\u003Cli>\u003Cstrong>Investeer in uitvoeringscapaciteit.\u003C\u002Fstrong> Zorg voor voldoende capaciteit bij de uitvoeringsinstanties om een hogere aanvraagdruk op te vangen en de doorlooptijden kort te houden. Zo wordt voorkomen dat startups worden ontmoedigd door vertragingen.\u003C\u002Fli>\r\n \t\u003Cli>\u003Cstrong>Verken de mogelijkheid tot een landelijke certificering voor startups.\u003C\u002Fstrong> Een dergelijke certificering (zoals in Italië) kan de uitvoeringslast voor IND\u002FRVO en ook startups verlichten, de noodzaak van een zware medewerkersparticipatie-eis verminderen en de bekendheid van de regeling vergroten.\u003C\u002Fli>\r\n \t\u003Cli>\u003Cstrong>Zet in op structurele monitoring.\u003C\u002Fstrong> Bouw een systematische monitoring op om beter inzicht te krijgen in de werking en effecten van de regeling. Dit versterkt het lerend vermogen en maakt gerichte (bij)sturing mogelijk.\u003C\u002Fli>\r\n\u003C\u002Fol>\r\n\u003Cstrong>Het rapport is op 3 september 2026 gepubliceerd, lees \u003Ca href=\"https:\u002F\u002Fwww.wodc.nl\u002Factueel\u002Fnieuws\u002F2026\u002F09\u002F03\u002Fgebruik-verblijfsregeling-voor-essentieel-startuppersoneel-blijft-achter\">hier\u003C\u002Fa> het bericht van het WODC.\u003C\u002Fstrong>","Evaluatie pilot verblijfsregeling essentieel startup personeel",16439,"2024.192-11027",15464,{"id":692,"date":693,"date_gmt":694,"slug":695,"type":39,"link":696,"title":697,"featured_media":10,"acf":699},15745,"2026-08-18T16:16:38","2026-08-18T14:16:38","internationale-vergelijking-indirecte-koolstoflekkage","https:\u002F\u002Fcontent.dialogiconderzoek.nl\u002Fprojecten\u002Finternationale-vergelijking-indirecte-koolstoflekkage\u002F",{"rendered":698},"Internationale vergelijking indirecte koolstoflekkage",{"projectnummer":700,"opdrachtgevers":701,"projectleden":704,"loopt":62,"sleutelwoorden":43,"omschrijving":709,"rapporttitel":710,"bestand":711,"publicatienummer":712,"extra_downloads":68,"slider":713,"slider_fallback":43,"prominentie":70,"interviews":43,"slogan":43,"onder_slogan":43,"slogan_titel":43,"slogan_links":43},"2025.102",[702],{"opdrachtgever":703},"VLAIO",[61,60,705,706,707,708],9009,14990,14228,15599,"\u003Cstrong>In opdracht van VLAIO deden we onderzoek naar de Vlaamse regeling voor compensatie van indirecte emissiekosten (CIE)\u003C\u002Fstrong>. Via deze regeling kunnen energie-intensieve bedrijven een financiële tegemoetkoming ontvangen voor hogere elektriciteitskosten die indirect voortvloeien uit het Europese emissiehandelssysteem (EU ETS). Deze vorm van indirecte CO₂-kostencompensatie is toegestaan binnen de Europese staatssteunkaders en heeft als doel het risico op koolstoflekkage te beperken: het verplaatsen van productie en investeringen naar regio's met minder strenge klimaatregels.\r\n\r\n\u003Cstrong>We onderzochten hoe Vlaanderen zich verhoudt tot andere Europese lidstaten die gebruikmaken van deze compensatiemogelijkheid.\u003C\u002Fstrong> Hiervoor combineerden we documentanalyse, interviews, een internationale vergelijking en budgettaire simulaties. Daarbij onderzochten we hoe verschillende compensatiesystemen zijn vormgegeven, wat bekend is over hun effecten en welke budgettaire gevolgen alternatieve beleidskeuzes kunnen hebben voor Vlaanderen.\r\n\r\n\u003Cstrong>De internationale vergelijking laat zien dat Europese landen binnen dezelfde staatssteunkaders uiteenlopende keuzes maken.\u003C\u002Fstrong> Er zijn verschillen in de hoogte van de compensatie, de gebruikte emissiefactoren, de voorwaarden voor bedrijven en de verplichtingen rond verduurzaming. Ook maken landen verschillende afwegingen tussen uitvoerbaarheid, gerichte ondersteuning en budgettaire beheersbaarheid.\r\n\r\n\u003Cstrong>Tegelijkertijd vinden we weinig eenduidig empirisch bewijs dat compensatie van indirecte emissiekosten koolstoflekkage voorkomt.\u003C\u002Fstrong> Veel bedrijven beschouwen de regeling wel als een relevante factor voor hun internationale concurrentiepositie en investeringsklimaat. De beschikbare literatuur biedt echter beperkt inzicht in de daadwerkelijke effecten op investerings- en vestigingsbeslissingen.\r\n\r\n\u003Ca href=\"https:\u002F\u002Fdialogic.nl\u002Fwp-content\u002Fuploads\u002F2026\u002F08\u002FDialogic-Indirect-carbon-leakage-in-een-internationale-vergelijking.pdf\">Het rapport\u003C\u002Fa> biedt inzicht in de keuzes die Europese landen maken bij de vormgeving van hun compensatieregelingen, de beschikbare kennis over de effecten daarvan en de consequenties van alternatieve beleidsopties voor Vlaanderen.","Indirect carbon leakage in een internationale vergelijking",16410,"2025.102-11017",16411,{"id":715,"date":716,"date_gmt":717,"slug":718,"type":39,"link":719,"title":720,"featured_media":10,"acf":722},16268,"2026-06-10T09:48:18","2026-06-10T07:48:18","de-implementatie-en-het-gebruik-van-de-invoeringstoets-binnen-de-rijksoverheid","https:\u002F\u002Fcontent.dialogiconderzoek.nl\u002Fprojecten\u002Fde-implementatie-en-het-gebruik-van-de-invoeringstoets-binnen-de-rijksoverheid\u002F",{"rendered":721},"De implementatie en het gebruik van de invoeringstoets binnen de Rijksoverheid",{"projectnummer":723,"opdrachtgevers":68,"projectleden":724,"loopt":86,"sleutelwoorden":730,"omschrijving":731,"rapporttitel":43,"bestand":43,"publicatienummer":43,"extra_downloads":68,"slider":732,"slider_fallback":43,"prominentie":70,"interviews":43,"slogan":43,"onder_slogan":43,"slogan_titel":43,"slogan_links":43},"2026.056",[725,726,727,706,728,729],10883,548,9638,15583,15832,"invoeringstoets regelgeving wet","De invoeringstoets is ontwikkeld in reactie op het rapport Ongekend onrecht uit 2021 over de toeslagenaffaire. Het idee achter de invoeringstoets is dat problemen die zich bij nieuwe regelgeving voordoen (in de uitvoering of bij de doelgroep) in een zo vroeg mogelijk stadium moeten worden gesignaleerd, opgepakt en opgelost, zodat een tweede toeslagenaffaire voorkomen kan worden. Met de invoeringstoets moet de overheid na inwerkingtreding van de regelgeving actief onderzoeken hoe deze in de praktijk uitpakt.\r\n\r\nIn dit onderzoek in opdracht van het WODC onderzoeken we hoe invoeringstoetsen momenteel worden uitgevoerd door verschillende organisaties binnen de Rijksoverheid en welke lessen daaruit kunnen worden getrokken voor de doorontwikkeling van het 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