If we want tax evasion to become a thing of the past then there has to be more balance in how tax advisers are educated, according to tax professors Jan Vleggeert and Jan van de Streek.

In the podcast Het Geldspoor, Professor of Tax Law Jan van de Streek speaks about the profession of tax advisers. 'Tax consultants should take a firmer stance more often’, says Van de Streek.

Too often, tax scholars have a dual role: advising the government on legislation, while at the same time helping companies to pay as little tax as possible. This needs to change according to Bart Snels, a member of parliament for Dutch GreenLeft party.

Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made tax avoidance by large multinationals and rich individuals a major topic of public debate. Policymakers are pushed to close tax loopholes and reform the global tax system. But this is no easy task.

The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.

Under #TheCode European media report about Martijn Nouwens’s research on the secretive EU Code of Conduct Group which is tasked with tackling harmful tax competition in Europe. The stories expose to the wider public for the first time how this diplomatic high-level working group of EU Member States…

In her teaching and research, Mosquera primarily seeks the connection between tax law and other disciplines. Her appointment is effective as of 1 November 2021.

Der Spiegel reports about the planned reform of the EU Code of Conduct aimed at tackling harmful tax practices of EU Member States. A reform is urgently needed to tackle remaining forms of tax competition, which cost EU countries billons of euros every year.

Finance

That the tax authorities are allowed to impose taxes is widely known. What is less well known is when the tax authorities must impose taxes. And what to do when one set of regulations requires the tax authorities to impose taxes while other regulations prevent them from doing exactly that? Vergouwen’s…

In the late 19th century, the Dutch government introduced a tax system in the Dutch East Indies, with the intention of transforming the colony into a modern state. PhD student Maarten Manse wrote his thesis on this development and discovered how grandiloquent colonial ideals became bogged down in daily…

Inspectors at the Dutch Tax and Customs Administration can require people to provide more information relating to their tax returns. Esther Huiskers-Stoop from the Tax Law department investigated the rules in place to protect us when we are required to provide information to the tax authorities.

Information provided by the Tax and Customs Administration is something that concerns every citizen. So it is not surprising that the Tax hotline receives around 10 million calls each year. The Benefits Affair emphasised the citizen’s perspective in communications with the Tax and Customs Administration.…

Last November, it was announced that the European Commission has awarded a Jean Monnet Chair to Professor of Tax Law Irma Mosquera Valderrama. She will use the grant to shape the EUTAXGOV project over the next three years.

In het onderzoek van docent Martijn Nouwen wordt voor het eerst aan het grote publiek blootgelegd hoe de ‘geheime’ Europese Gedragscodegroep er niet in is geslaagd om verschillende vormen van schadelijke belastingconcurrentie uit te bannen.

Branda Katan is per 1 maart 2023 benoemd tot bijzonder hoogleraar Corporate Litigation aan de Universiteit Leiden. Deze leerstoel gaat uit van de Vereniging Corporate Litigation.

The Irish meat magnate Larry Goodman is under scrutiny: he is thought to have evaded taxes by using a Dutch company, among other things.

On behalf of trade union FNV, Egbert Jongen and Heike Vethaak from Leiden University conducted a study on income distribution over the past 40 years. Dutch national media outlets have given extensive news coverage to their study.

Finance

A basic income would not necessarily mean that people would work less. This is the conclusion of a series of behavioural experiments by cognitive psychologist Fenna Poletiek, social psychologist Erik de Kwaadsteniet and cognitive psychologist Bastiaan Vuyk. They also found indications that people with…

In many European countries, the amount of a fine is based on the level of your income. This already exists in Finland, Sweden, Germany, France, and Spain. The Dutch Lower House is now contemplating the introduction of such a system.

Behind the relatively stable income inequality in the Netherlands, big changes have been happening. Income inequality has increased over the past 40 years, but less sharply because women in lower income groups have begun working more. In contrast, men’s income has increased very little over the past…

Bribing a politician to gain influence or making sure friends end up in powerful positions: Brazilian energy companies use these power strategies daily.

Rewarding good behaviour, instead of punishing it – a proven pedagogical method. Would it also work in tackling tax avoidance? This question sparked the interest of PhD candidate Josephine van der Have. Her research investigates the potential of a trademark for fair taxation.

The Terms of Employment Individual Choices Model gives you some freedom to select your own terms and conditions.

The Dutch Ministry of Finance commissioned the scientific institute for economic research SEO Amsterdam Economics to investigate to what extent the benefits system and the provision of services have been improved in recent years. The aim of the research project is to determine whether the legal framework,…

Once every three years, you can offset the cost of purchasing a bicycle for yourself or a battery for your own electric bike through the Terms of Employment Individual Choices Model.

Income inequality in the Netherlands is an upward trend. Leiden University will examine the causes behind this increasing inequality and why income inequality persists. The research has been commissioned by the Ministry of Social Affairs and Employment.

When you retire, your income is almost certain to be lower than what you are used to. You can take measures now to supplement your pension later.

Egbert Jongen researches income inequality in the Netherlands. Where are the differences and what can we do about them? This Professor of Economics and Socioeconomic Policy will explain more in his inaugural lecture on 1 July. ‘We can learn from countries with less difference between men and women and…

At the end of June 2021, The Dutch Ministry of Finance made a policy document public that dates back to 2016. In it, civil servants acknowledge that the Netherlands risked providing unauthorized State aid to American multinationals by allowing them to use a controversial, but favourable, fiscal construction:…

‘A tax crusader’... that’s how Ferd Grapperhaus, former Professor of Tax Law at Leiden University and father of the former Minister of Justice and Security, described himself. In his biography of Grapperhaus, Assistant Professor Rens Pieterse explains that he saw tax as a contribution to society.

The University pays out salaries on pre-determined dates. Additionally, the holiday allowance is paid out in May and the end-of-year bonus is paid out in November.

Human resources

How do, or don’t, multinationals pay their taxes? Learn all about this in the new online course given by Leiden University’s Department of Tax Law: 'Taxation of Multinationals for Everyone'. This free course builds on the success of the award-winning 'Rethinking International Tax Law' course.

Each scientific institute has its own dynamics. The Executive Board is visiting the different institutes to find out what is going on there. On 11 March, staff at the Institute of Tax Law and Economics talked to the Board about their teaching and research. What is going well and what are the challen…

How do people become involved in terrorist organisations? Liesbeth van der Heide sought the answer to this question in a Malian prison, where she interviewed terrorists in a tiny cell. She discovered that the will to survive and social context are often more decisive than individual ideological convictions.…

In her dissertation, political scientist Alessia Aspide explores how public attitudes toward fiscal policy are formed. Her key finding: fiscal preferences are not shaped in a vacuum, but are deeply embedded in institutional, political, and societal contexts.