1,059 search results for “tax policy” in the Public website
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Jan Vleggeert on the Netherlands’ position on tax haven ranking
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.
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Irma Mosquera appointed as Professor of Tax Governance
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.
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Dutch benefits department has ‘crossed the line’ once again
The benefits department of the Dutch Tax Administration has attempted to reach backroom agreements with the judiciary about the decision period in benefits cases. Lecturer in tax law Martijn Nouwen says this harms the legal protection of victims.
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What you need to know about tax avoidance
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…
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'Global minimum corporate tax rate: ifs and buts'
More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.
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Tax Law researchers write report for the World Economic Forum
Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.
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Jan Vleggeert appointed Professor Tax Law and Economics
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.
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'Amending tax system would provide quarter million extra jobs'
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.
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The Routledge Handbook of Ethics and Public Policy
What does it mean to do public policy ethics today? How should philosophers engage with ethical issues in policy-making when policy decisions are circumscribed by political and pragmatic concerns? How do ethical issues in public policy differ between areas such as foreign policy, criminal justice, or…
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Expertise, Policy-making and Democracy
This book offers a concise and accessible introduction to debates about expertise, policy-making and democracy. It uniquely combines an overview of recent research on the policy role of experts with discussions in political philosophy and the philosophy of expertise.
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Focusdata: Foreign Policy through Language and Sentiment
In this article Fisher, Klein & Codjo introduce the FOCUSdate Project and they show how the sentiment data provide unique abilities to analyze Russia's and Iran's reactions to US policies and events and NGO human rights campaigns.
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Tax lawyer Sjoerd Douma best Coursera lecturer
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.
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Crisis and change in European Union foreign policy
How do crises produce changes in specific European Union foreign policy areas, and how should we conceptualise these policy changes?
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NRC on Federica Casano’s research into European tax havens
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…
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GLOBTAXGOV team meets Inter-American Center of Tax Administrations
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…
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CWTS Open Science Policy
In September 2021 the CWTS open science policy came into effect. This policy deals with open access publishing, open research data, and open source software. All research projects carried out at CWTS are subject to the CWTS open science policy.
- Policy Papers
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'Multinationals in the Netherlands have many ways to lower tax burden'
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…
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Public Ethics & Policy
Public policy is often the subject-matter of pervasive and deep moral disagreement. Moral disagreement, understood as the difference and opposition between principled moral arguments, can and does occur between policy professionals, different political parties and individuals or groups that compose…
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Jan van de Streek: 'Tax Authorities broke the law by leaking information to Uber
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.
- Diplomacy & Foreign Policy
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Jan Vleggeert: ‘Corona’ tax good idea, but how will it work?
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.
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ESOF 2022: Tax justice in Europe and beyond
On the occasion of Euroscience Open Forum 2022, Professor Attiya Waris (Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa, University of Nairobi, Kenya), Professor Irma Mosquera Valderrama (Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV ERC…
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Environmental Policy
Leiden University is aware of its role in society and wants to create a green, healthy and inclusive campus and have a positive impact on the field of climate and circularity.
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‘Worldwide solution for tax evasion not yet in sight’
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.…
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Jan Vleggeert: Reservations about reduction in tax avoidance via the Netherlands
The Dutch Ministry of Finance says that new rules have significantly reduced tax avoidance via 'transit country' the Netherlands. Jan Vleggeert, Professor of Tax Law, has voiced his reservations about this claim in the media.
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Language policy and practices in the Global North and South: Challenges, opportunities and future directions
A thorough description of the relationships among languages and their social environment in a given context, reflecting an ecological perspective, involves attention to the agency of local actors, and the policies, discourse, and ideologies that surround them.
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Policy Effectiveness through Configurational and Mechanistic Lenses: Lessons for Concept Development
Valérie Pattyn, Assistant Professor at Leiden University, researched
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An analytical framework for postmortems of European foreign policy: should decision-makers have been surprised?
This paper develops a novel theoretical framework for the conduct of postmortems after major foreign policy surprises for the European Union and its member states.
- Policies and guidelines
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Cracks in European policy
European policy affects our lives: from air quality to the frequency of a bus service. Leiden researchers analyse how the European Union functions, how countries apply European policy and whether this policy actually provides solutions and delivers.
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Recalibrating India’s Middle East Policy
After an initial suggestion of a move toward Israel, India’s Prime Minister Modi has signaled a significant recalibration of his government’s engagement with the Middle East region. Now, India seems to be prioritising strong ties with the Gulf states.
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Implementation of European policy
Leiden experts research ways in which European legislation is converted into national legislation. Knowing how this process works can inspire policy-makers trying to achieve their aims while abiding to Europan legislation.
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Jan van de Streek and Jan Vleggeert on tax evasion Uber
Tech company Uber uses various tricks via the Netherlands to avoid paying tax on its profits. A $16 billion inter-company loan from Singapore has prompted questions with experts claiming the loan is not under arm’s length terms. MEP Paul Tang wants Brussels to investigate.
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Aad Rozendal
Faculteit Rechtsgeleerdheid
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Language policy and planning
From the smallest level of interaction among families and close friends, over the meso-level of schools, shops, churches, religious communities and companies, to the highest level of nation-states and international organisations: Language Policy and Planning (LPP) is everywhere!
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Jan van de Streek appointed Professor of Tax Law in Leiden
Jan van de Streek is a tax scholar who conducts research into the taxation of multinationals. His appointment will commence on 1 January 2021.
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Jan Vleggeert in Trouw and FD on lower limit for tax on profits
The Netherlands must introduce a lower limit for tax on profits to prevent major multinationals not paying tax on a structural basis.
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Valorization of Scientific Knowledge: Philosophy, History and Policy
This project aims to situate the current policy concept of ‘valorization of scientific knowledge’ in historical and epistemological perspectives. Conceptual understanding of the utility of scientific practices is developed in dialogue with historical analyses of the politics of knowledge in European…
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Multilateral tax treaty
On Thursday 16 November, Dirk Broekhuijsen will defend his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The defence will take place at 15.00 hrs at the Academy Building of Leiden University. The supervisors are Professor F.A. Engelen…
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Postdoc History International Ageing Policies
Humanities, Institute for History
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Political Economy and Public Policy
Many of the big challenges of the 21st century (climate change, international migration, financial instability, socio-economic inequality) find their origins in the organisation of the global economy. Any solution to the world’s big challenges therefore requires forceful policy interventions at the…
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Jan Vleggeert and Jan van de Streek on ethics and tax law
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.
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Jan van de Streek in podcast on tax consultants and ethics
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.
- Language Policy and Practices Series
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GreenLeft party calls for study on dual role of tax scholars
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.
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De Volkskrant on professors of tax law and the commercial sector
The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.
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Criminology and Security Policy (MSc)
Criminology and Security Policy is a challenging Dutch-taught master's programme at the renowned Leiden Law School of Leiden University. This programme – with its multidisciplinary perspective - focuses on the security issues in society and the development of effective and legitimate policy in order…
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Data science at the Netherlands Tax and Customs Administration
How can data science improve tax administration? Mark Pijnenburg, a senior data scientist at the Netherlands Tax and Customs Administration, decided to investigate this in a dissertation. He talks about his experiences: 'Sometimes a technique is scientifically interesting, but not applicable in real…
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American foreign policy and liberalism
The NWO-funded Vidi project “American foreign policy and liberalism” challenges the idea that the United States has created and sustained a “liberal international order” since World War II. It instead explores the ways in which illiberal ideologies – such as those underpinning racial hierarchy at home…