Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.

On 24 January 2024, Vethaak defended the thesis 'Empirical Analysis of Social Insurance, Work Incentives and Employment Outcomes'. The doctoral research was supervised by Koen Caminada and Pierre Koning.

Dutch newspaper Trouw investigated the tax position of multinational Cargill. Their conclusion? Cargill appears not to pay taxes over their profits. Trouw asked Jan van de Streek, Professor of Tax Law, and PhD candidate Josephine van der Have for an explanation. Prior to this, Van der Have had also…

One of the EU's most heralded weapons against tax avoidance and evasion falls prey to political whims, is applied arbitrarily, and lacks transparency, according to tax observers and lawmakers.

Leiden psychologist Wilco van Dijk and communication scientist Jaap Ouwerkerk of VU University Amsterdam published a book about the emotion Schadenfreude. The authors describe what the emotion Schadenfreude really is, when people experience the emotion, and what role it plays in social relations.

On 12 and 13 September 2019, the Institute of Tax Law and Economics from Leiden University hosted 29 PhD researchers from around the world to engage into collective discussions at the Multilateral Cooperation in International Tax Law seminar.

Jan Vleggeert is a tax specialist with an independent and critical voice in the debate on tax avoidance by multinationals. His appointment commenced on 1 October 2019.

On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.

On the 14th December 2016, Steven L. Schwarcz, Stanley A. Star Professor of Law and Business at Duke University School of Law gave the thirteenth Hazelhoff Guest Lecture. Professor Schwarcz questioned the often-heard assumption that systemically important financial institutions engage in excessive…

Throughout the world fundamental labour rights in supply chains are being violated. Since the Rana Plaza disaster in Bangladesh shook the world, we can no longer turn our heads away.

Carsten de Dreu has received the Carol and Ed Diener Award in Social Psychology which is designed to recognise a mid-career scholar whose work has added substantially to the body of knowledge to the social psychology field and brings together personality psychology and social psychology.

Professor Sjoerd Douma has been named the top lecturer on Coursera, the best-known platform for online courses. Students gave him an average score of 9.8 - almost unheard of for a lecturer in International Tax Law.

No, the Netherlands is not a tax haven, the new State Secretary for Tax Affairs Marnix van Rij said shortly after his introductory meeting with Dutch Prime Minister Rutte. Yet there are numerous reports that describe the Netherlands' role as a tax haven.

The coronavirus pandemic has spelt disaster for some businesses, while others have seen their profits soar. This has led to politicians to consider introducing a ‘corona’ tax where the winners from the pandemic will help the losers get back on their feet.

From 1 January 2017, Professor of neurocognitive developmental psychology Eveline Crone has been appointed member of the Social Sciences Council of the Royal Netherlands Academy of Arts and Sciences (KNAW).

On 23 June 2020, Santy Kouwagam defended her PhD-thesis 'How lawyers win land conflicts for corporations: Legal Strategy and its influence on the Rule of Law in Indonesia'. The doctoral research was supervised by Prof. A.W. Bedner and Prof. C.E. von Benda-Beckmann.

The studies outlined in this volume explore how connectedness continues to change Africa and how Africa continues to shape the social life of connections.

The Netherlands remains one of the most important locations when it comes to tax evasion. According to Tax Justice Network only the British Virgin Islands, the Cayman Islands and Bermuda play a greater role.

On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.

If the Netherlands wants to change its reputation as a tax haven, it must do more according to Professor of Tax Law Jan van de Streek on American news site Bloomberg.

A decade-long court case between US bank Morgan Stanley and the Dutch tax authorities has been settled, ‘Follow the Money’ has discovered. Jan van de Streek, Professor of Tax Law, spoke to the news medium: ‘I'm surprised Morgan Stanley paid everything.’

A neurobiological perspective on individual differences in social competence

The consequences of social tendencies for the legislation and institutions in the fields of social security, the labor market policy and pension reform are examined in this multdisciplinary research program..

Why does social anxiety increase in adolescence and how does it grow out of control in some adolescents?

From basic science to real-world interventions

In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.

Complex systems can be characterized as systems in which multiple components interact with each other, often in non-linear ways. The main goal of this research will be to investigate if and how the international tax system can be defined and modelled as a complex system. Approaching the international…

How anonymous is an individual in a social network? And is it possible for hackers to extract sensitive information from data? These were the main topics of the hackathon organized by POPNET and the Central Bureau of Statistics (CBS) on May 3 at the Leiden Institute of Advanced Computer Science.

Before he became Minister of Finance, CDA leader Wopke Hoekstra invested for years in a shell company in the Virgin Islands. This has been revealed in leaked documents known as the Pandora Papers. How exactly does tax avoidance work? And are there other options? Tax lawyers Jan Vleggeert and Tanja…

Yvonne Erkens, Associate Professor Labour Law, was a guest lecturer at the FHR Institute for Higher Education in Paramaribo, Suriname, from 4 to 11 November.

Observational, cognitive and physiological measurements in social contexts.

On 15 March 2023, the GLOBTAXGOV team at Leiden Law School met with the Inter-American Center of Tax Administrations (CIAT) to explore opportunities for cooperation, to discuss the needs of tax administrations in the field of international taxation and evaluate ongoing projects and new initiatives where…

Minister Silvania of Curaçao has announced that Germaine Rekwest, who was awarded a PhD from Leiden University in September, will support him on treaty policy for Curaçao. The minister announced this in his travel report.

In Europe, citizens have a right of access to government information. The European Commission, however, has various methods to prevent this. For example, destroying all e-mails, invoking state security and protection of privacy, and not taking minutes. As a result, it is almost impossible to review…

A report by interest group Tax Justice Network shows that the Netherlands is still one of the most attractive countries for companies when it comes to tax: we hold a dubious fourth position on a list of seventy coutries. In Dutch magazine Vrij Nederland Jan Vleggeert, Professor of Tax Law, explains…

The Dutch Tax Authorities leaked information about an international tax audit to Uber. In addition, they ‘obstructed and delayed’ an investigation by other EU Member States, says the International Consortium of Investigative Journalists (ICIJ) based on internal documents from the tech company.