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.’

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..

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…

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.

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…

The Panama Papers and Paradise Papers provide evidence that companies and individuals are evading tax on a large scale. Worldwide tax agreements can put a stop to this. But for the time being a treaty that will address the problem at its root is not in sight, in the opinion of legal expert Dirk Broekhuijsen.…

What is the relation between the experience and the act of exclusion?

On 1 October 2019, Emile Cammeraat defended his thesis 'Economic Effects of Social Protection'. The doctoral research was supervised by Prof. K.P. Goudswaard and Prof. P.W.C. Koning.

Social assistance and minimum income benefits are important instruments as a safeguard against low income and poverty. There have been major developments in minimum income benefits both in developed and developing countries over the last decades. Our study collects several empirical studies regarding…

Leiden University, Department of Economics

The European Law Institute (ELI) and Business and Liability Research Network (BLRN) of the Leiden Law School organise a conference on restructuring of corporate groups in the afternoon of 5 December 2018. ELI’s Business Rescue Report of Prof. Em. Bob Wessels and Prof. Stephan Madaus is the starting…

This book offers a detailed analysis of social policy in Ecuador, covering its evolution over the past four decades. It examines how social relations and institutional frameworks have influenced concepts of well-being, the implemented policies, and the outcomes achieved.

Globalisation leads to more contradictions between national and international tax norms. It therefore seems necessary to revise the fiscal legislation. This is not only due to the problem posed by multinationals, but also to changing norms regarding tax burden distribution. Fundamental research on the…

Multinationals blijven belasting ontwijken in Nederland en Europa. Dit loopt op tot jaarlijks 100 miljard euro. Volgens een rapport van de Europese Rekenkamer moet Brussel hier meer tegen doen. Jan Vleggeert, hoogleraar belastingrecht, sprak met de Volkskrant over dit rapport.

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

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.

This project aims at studying the social media reception of African publications as covered by the most important “altmetric” sources.

This dissertation takes an important step in understanding the phenomenon of non-take-up of social support and what it means for contemporary social policies.

The Social Assistance and Minimum Income Levels and Replacement Rates Dataset, assembled by Jinxian Wang and Olaf van Vliet (version December 2016), provides data on minimum income benefit schemes in 33 countries from 1990 until 2009.

Why do some children confront social challenges with confidence, whereas others experience difficulties? What is the role of child temperament and child emotional dispositions? What is the role of parenting? This project aims to shed light on the mechanisms explaining shyness and confidence in response…

Are there any differences in gaze behavior between high and low socially anxious individuals? What factors influence the relation between social anxiety and gaze behavior?

The research is part of the Faculty's research program ‘Coherent Private Law’.

Within the Leiden Law School, the section notarial law teaches in a number of courses in the bachelor program as well as in all courses in the master program notarial law.

A neurobiological perspective on individual differences in social competence

The key subject of the Team Economic and Social History is Inequality (at local, national and global levels). We study this from an intersectional perspective: gender, class, ethnicity or race, religion, sexuality, age, ability/disability, citizenship and legal status. We study these categories of power…

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

Tax collection has become highly complex and the system is creaking at the seams. Is there an easier way to collect taxes? This is the question raised by Rex Arendsen, Professor of Tax Law, in his inaugural lecture on 16 September.

Do you have to be able to say everything on Twitter and Facebook? Is Instagram morally obliged to remove photos from attacks? Should we allow the terrorist group to recruit new members on the internet?

At the Young Academy Leiden, we care deeply about fostering social safety at our university. Increasing social safety is of particular importance to early career scholars as they often find themselves in a vulnerable position without a permanent contract, or with a dependence on superiors for progressing…

It was already clear that the Dutch tax office had been working with black lists for years, containing the names of people who, according to the authorities, had a high risk of committing fraud. But reports by research agency PwC make it clear how systematically the Dutch tax office discriminated when…

Helping people, groups and policymakers navigate the social transitions of our time.