Developments in globalization and industrialization continuously push governments, international organizations and NGOs to reexamine the opportunities available to people at all levels of society to attain basic socioeconomic necessities. Research into existing social justice initiatives has shown a…

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.

Companies are increasingly being urged to not only generate financial returns, but also to consider the public interest. Tom Barkhuysen, Professor of Administrative Law and partner at law firm Stibbe, spoke about the role of the government at a conference on the lawyer as a trusted advisor in the boardroom.…

Can positive peer feedback break the cycle of negative self-relevant cognitive processes and reduce self-reported anxiety in early adolescents?

Inequality and violence are the two biggest issues in South Africa. What is the underlying cause? Could they be linked to rivalling groups, economic factors, government policy or all of the above? To understand social issues, it is important to study them within their context. The extended case study…

What is the neural basis of social decision-making across childhood, adolescence and adulthood and what are the developmental patterns in terms of behavior and brain activation?

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…

What are the main issues leading to polarisation and division? What is the role of social exclusion in these processes? How can we inform and design better policies to safeguard young people from falling prey to intolerance and polarisation? The DRIVE project, led by Leiden University in The Hague,…

Also including: Wateringen 4 & Acquiring a taste.

Hoogleraar Internationaal Belastingrecht Tanja Bender heeft een vermelding gekregen in het boek Recognising 100 Years of Women in Tax.

The minor ‘(Inter)national Tax Planning and Policy’ offers a programme for career-oriented students, combining a strong focus on skills development with state-of-the-art knowledge of the (inter)national tax arena in which the interests of stakeholders – businesses, citizens, NGO’s, governments and states…

The monthly ILS Lunch Seminars have slowly developed into somewhat of a tradition. During this seminar series, all researchers from Leiden Law School can present their research and apprehend in a comfortable setting what researchers from other research programs and institutes are working on.

Many academics involved in the area of tax law are also employed by a commercial tax advisory firm. In his inaugural lecture of 30 October 2020, Prof. dr. Jan Vleggeert argued that this combination of 'hats' can undermine the independence of fiscal research and can result in the erosion of the Dutch…

The Pandora Papers turned the spotlight on Wopke Hoekstra’s investment in an African safari company via a tax haven. Apparently, there was no tax evasion, but that does not seem to be the whole story. Martijn Nouwen, assistant professor in tax law, explains in Follow the Money how the safari enterprise…

Recently three Public Administration students of Leiden University gave a sturdy advice to the Tax Authorities about the effects of the reorganization, at the invitation of the Ministry of Finance.

This paper explores how citizenship is enacted and experienced in welfare encounters for Egyptian migrant parents in Paris, Amsterdam, and Milan, highlighting the importance of social citizenship and personal interactions in shaping belonging.

This project studies social distance—the degree of sympathetic understanding that exists between people—in relation to state foreign policy making. Does, and if so how does, social distance shape political biases, aid narratives, and, ultimately, state foreign policy priorities and decisions?

Jan Vleggeert, Professor of Tax Law and Economics, voices criticism in Dutch newspaper Financieel Dagblad about the ‘two hats’ worn by academics whose field of study is tax law.

A tax on CO2 emissions from products entering the EU offers unprecedented opportunities in the fight against global warming. That is the conclusion of research on which Leiden environmental scientist Hauke Ward collaborated. ‘A new world is opening up,’ Ward says. ‘But success hinges on how we involve…

The Labour Law and Social Security department provides both bachelor’s level and master’s level teaching.

The article deals with the influence of the Agreement on the Free Movement of Persons between Switzerland and the EU on the international tax separation, more specifically on the tax separation of tax deductions for natural persons.

Social, Economic and Organisational Psychology focuses on the application of scientific psychological knowledge of social processes within and between groups of people and individuals, in organisations, but also during economic and consumer decisions.

People often say you should ‘do something that makes you happy’. Alumnus Benjamin Wegman certainly took that advice to heart. After graduating with a degree in tax law, he switched to brewing beer at a local brewery in Leiden.

On 12 November, Clare Fenwick defended her doctoral thesis, The Political Economy of Immigration and Welfare State Reform: A Collection of Comparative Political and Economic Essays on Human Mobility and Social Protection. The PhD research was supervised by Olaf van Vliet and Kees Goudswaard.

Emily Wolff, PhD candidate at Leiden University, wrote a paper about the inclusion of imperial citizens in the Dutch post-war welfare state.

It’s a given that in bankruptcy cases in the Netherlands, banks and the Dutch Tax and Customs Administration are prioritised as creditors. But not only is this outdated – there’s also another way to go about it, as revealed the PhD research conducted by Assistant Professor Ruben van Uden.

Over the last decades, income inequality has increased globally. How do social policies affect this increasing trend? How do international trade and technological progress affect inequality? What is the profile of income inequality in China?

Mass claims are increasingly common in the Netherlands. Branda Katan, Professor by special appointment in Corporate Law, spoke to news website NU.nl about the chances of their success: ‘A lot of time and money goes into these cases.’

On 15 February 2022, Irma Mosquera Valderrama, Professor of Tax Governance, holder of the EU Jean Monnet Chair on EU Tax Governance EUTAXGOV and Principal Investigator of the ERC funded project GLOBTAXGOV, participated in the High-Level Webinar Taxation and Business in Africa.

A team of three Leiden tax law students have reached the finals of the most prestigious worldwide moot court competition in the field of international and European tax law.

Maarten Aalbers was invited as a guest speaker by the University of Bergen (Norway) to present his views on the joint application of state aid law and free movement law concerning the adoption of sugar taxes.

Welcome to the Social Anxiety and Specific Phobia (SASP) Research Group!

Observational, cognitive and physiological measurements in social contexts.

Recent years have seen a vibrant scholarship on health policy and politics. While much is now known about changes to health policies and institutions over time, this study finds that scholarship still lacks research on the linkages between health policies and health outcomes (Marmor & Wendt, 2012).…

Is blended care a feasible and effective treatment method for social anxiety in adolescence?

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.

From basic science to real-world interventions

Across cultures, parents help their children master the social and linguistic codes needed in adult life. Recent research on language socialization found important cross-cultural differences, pointing out the need for more diversity for a full understanding of this process.

The debate on tax evasion by multinationals is in full swing in many Member States. Last week it was announced that the European Commission has started an investigation into possible illegal State aid from the Netherlands to Nike. It is likely that dozens of other companies are getting away with it.

The Social and Economic Psychology specialisation offers in-depth knowledge of a broad range of theories and research domains in this area, all concerning the way people’s social environment influences thoughts, feelings, and behaviour.

The organising committee of the congress 'Social Benefits of Higher Education' has decided to postpone the congress.

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,…