Hans Gribnau

Tilburg Law School

Full Professor

Tilburg, 5000 LE

Netherlands

SCHOLARLY PAPERS

42

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SSRN CITATIONS
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Top 19,651

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35

CROSSREF CITATIONS

35

Scholarly Papers (42)

1.

Corporate Social Responsibility and Tax Planning: Not by Rules Alone

Social & Legal Studies 2015, Vol. 24(2) 225–250, Tilburg Law School Research Paper No. 09/2015
Number of pages: 27 Posted: 26 May 2015
Hans Gribnau
Tilburg Law School
Downloads 3,103 (7,769)
Citation 5

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Tax avoidance, tax evasion, corporate social responsibility, internal morality of law, legal ethics, legal principles, tax incentives, tax legislation, tax planning, legal positivism, rule focus, intrinsic motivations

2.

Legislative Instrumentalism vs. Legal Principles in Tax Law

International Tax Law Review, 2012
Number of pages: 35 Posted: 04 Jun 2014
Hans Gribnau
Tilburg Law School
Downloads 1,441 (25,893)
Citation 2

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Regulation, incentives, instrumentalism, command theory of law, tax administration, testing of (tax) statutes, judicial restraint, legal principles and values, inner morality of law, Dworkin, Radbruch, Fuller

3.

Good Tax Governance: A Matter of Moral Responsibility and Transparency

Nordic Tax Journal 2017 Issue 1: 70-88
Number of pages: 19 Posted: 22 Aug 2017
Hans Gribnau and Ave-Geidi Jallai
Tilburg Law School and Tax Law Department, Tilburg Law School, Tilburg University
Downloads 1,312 (29,721)
Citation 3

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multinationals, tax avoidance, aggressive tax planning, corporate moral agency, corporate social responsibility (CSR), Carroll’s CSR Pyramid, transparency, Starbucks

4.

Cooperative Compliance and the Dutch Horizontal Monitoring Model

Journal of Tax Administration Vol 5:1 2019
Number of pages: 45 Posted: 04 Mar 2019
Esther Huiskers-Stoop and Hans Gribnau
Leiden University, Department of Tax Law and Economics and Tilburg Law School
Downloads 1,130 (36,842)
Citation 4

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Cooperative Compliance, Dutch Horizontal Monitoring, (Informed) Trust, Mutual Understanding and Transparency, Extra-Statutory Obligations

5.

Equality, Legal Certainty and Tax Legislation in the Netherlands - Fundamental Legal Principles as Checks on Legislative Power: A Case Study

Utrecht Law Review, Vol. 9, No. 2, p. 52-74, March 2013
Number of pages: 23 Posted: 05 Apr 2013 Last Revised: 02 Dec 2021
Hans Gribnau
Tilburg Law School
Downloads 1,061 (40,348)

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legal principles, principle of equality, principle of legal certainty, non-retroactivity, constitutional review, soft law, constitutional dialogue, separation of powers, tax law

6.

The Integrity of the Tax System after BEPS: A Shared Responsibility

Erasmus Law Review, Vol. 10, No. 1, 2017
Number of pages: 17 Posted: 28 Aug 2017
Hans Gribnau
Tilburg Law School
Downloads 1,008 (43,431)
Citation 2

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flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals

7.

Legal Certainty: A Matter of Principle

Retroactivity of Tax Legislation, May 2013, Tilburg Law School Research Paper No. 12/2014
Number of pages: 26 Posted: 10 Jun 2014
Hans Gribnau
Tilburg Law School
Downloads 988 (44,655)
Citation 2

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Aspects of legal certainty, retroactive legislation, conceptions of the rule of law, command theory of law, Fuller, tacit reciprocity, Dworkin, tax law

8.

Horizontal Monitoring: Some Procedural Tax Law Issues

in R. Russo (ed.), Tax Assurance, Deventer: Kluwer 2015 [there is also a more recent version of this chapter avaialble on ssrn]
Number of pages: 18 Posted: 23 May 2015 Last Revised: 14 Feb 2023
Hans Gribnau
Tilburg Law School
Downloads 918 (49,436)
Citation 2

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Tax assurance, co-operative compliance, Horizontal Monitoring, voluntary compliance, legitimacy, trust, transparency, risk management vertical supervision, procedural tax law, principles of proper administrative behaviour, compliance agreement, covenant

9.

Why Social Responsible Corporations Should Take Tax Seriously

R.K. Feldthusen, A. Hilling, M. Kukkonen, and K.K.E. Elgaard (eds.), Fair Taxation and Corporate Social Responsibility, Copenhagen: Ex Tuto Publishing 2019, Tilburg Law School Research Paper Forthcoming
Number of pages: 63 Posted: 12 Jun 2020
Hans Gribnau
Tilburg Law School
Downloads 915 (49,668)
Citation 1

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Sustainable Taxation, Distributive Justice, Inequality, Illiberal Democracy, Public Trust Tax Planning, Multinational Corporations, Corporate Social Responsibility, Corporate Social Irresponsibility, Tax Governance, Tax Compliance, Transparency

10.

The Enlightenment and Influence of Social Contract Theory on Taxation

Number of pages: 52 Posted: 18 Nov 2021
Hans Gribnau and Jane Frecknall Hughes
Tilburg Law School and Nottingham University Business School
Downloads 783 (61,488)

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Hobbes, Locke, Hume, Montesquieu, Rousseau, the Federalists and Anti-Federalists, social contract theory, tax, political philosophy, benefit theory, justice, equity, equality, liberty, separation of powers

11.

Chapter 2: Equality, Consistency, and Impartiality in Tax Legislation

Legal Protection Against Discriminatory Tax Legislation: The Struggle for Equality in European Tax Law, Editor: Hans L.M. Gribnau (2003)
Number of pages: 17 Posted: 11 Jul 2014
Hans Gribnau
Tilburg Law School
Downloads 714 (69,328)

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substantive and formal equality, principle of equality, legal classification, rational justification, constitutional review, democracy, rule of law, separation of powers, naked interests, checks and balances, tax law

12.

Aggressive Tax Planning and Corporate Social Irresponsibility: Managerial Discretion in the Light of Corporate Governance

Tilburg Law School Research Paper No. 05/2018
Number of pages: 29 Posted: 13 Feb 2018 Last Revised: 13 Mar 2018
Ave-Geidi Jallai and Hans Gribnau
Tax Law Department, Tilburg Law School, Tilburg University and Tilburg Law School
Downloads 698 (71,401)
Citation 6

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tax avoidance, aggressive tax planning, corporate governance, shareholder value, stakeholder model managerial discretion, business judgment rule, Corporate Social Responsibility, Corporate Social Irresponsibility, compliance beyond the law

Handle with Care: Transparency as a Means to Restore Trust in Taxation

Number of pages: 36 Posted: 23 Nov 2020 Last Revised: 24 Feb 2021
Hans Gribnau and albert van steenbergen
Tilburg Law School and Fiscal Institute Tilburg
Downloads 404 (138,036)
Citation 1

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transparency, institutional trust, social trust, interpersonal trust, trustworthiness, tax authorities, multinational corporations, mandatory disclosure, voluntary disclosure, rulings, country-by-country reporting

Handle with Care: Transparency as a Means to Restore Trust in Taxation

Number of pages: 36 Posted: 18 Feb 2021
Hans Gribnau and albert van steenbergen
Tilburg Law School and Fiscal Institute Tilburg
Downloads 257 (224,257)

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14.

Good Tax Governance and Transparency: A Matter of Ethical Motivation

Tilburg Law School Research Paper No. 06/2016
Number of pages: 17 Posted: 18 May 2016
Hans Gribnau and Ave-Geidi Jallai
Tilburg Law School and Tax Law Department, Tilburg Law School, Tilburg University
Downloads 646 (78,755)
Citation 3

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tax planning, multinationals, good tax governance, transparency, corporate social responsibility, CSR, Carroll

15.

Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles

In: A. Sawyer, L. Oats, and D. Massey (eds.), Contemporary Issues in Tax Research (Volume 4), Birmingham: Fiscal Publications 2021, p. 165-206
Number of pages: 43 Posted: 11 Oct 2021
Hans Gribnau and Sonja Dusarduijn
Tilburg Law School and Tilburg Law School
Downloads 543 (97,938)

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Tax complexity, principles-based legislation, rule-based drafting, legal fictions, standards, legal principles, transparency, legal certainty, equality

16.
Downloads 522 (102,887)
Citation 1

Tax Administration Good Governance

EC Tax Review 2018–1, p. 48-60
Number of pages: 16 Posted: 14 Jun 2018
Gyöngyi Végh and Hans Gribnau
Baker & McKenzie and Tilburg Law School
Downloads 368 (153,436)

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Tax Administration Good Governance

(2018) 27 EC Tax Review, Issue 1, pp. 48–60
Number of pages: 13 Posted: 21 Mar 2019
Gyöngyi Végh and Hans Gribnau
Baker & McKenzie and Tilburg Law School
Downloads 154 (359,981)
Citation 1

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tax administration; good governance; tax administration governance, discretionary powers; checks and balances; transparency, accountability; public participation; voluntary compliance, service-based approach; compliance-burden; benchmarking

17.

The Birth of Tax as a Legal Discipline

Number of pages: 37 Posted: 16 Feb 2017 Last Revised: 17 Mar 2017
Hans Gribnau and Henk Vording
Tilburg Law School and Leiden University - Leiden Law School
Downloads 483 (112,970)
Citation 1

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nineteenth-century Dutch tax theory, liberal theory, Adam Smith, John Stuart Mill, Pierson, Cort van der Linden, German Historical School, Rechtsstaat, rule of law, organic theory, distributive justice.

18.

Sustainable Tax Governance and Transparency

Tilburg Law School Research Paper
Number of pages: 27 Posted: 09 Dec 2018
Hans Gribnau and Ave-Geidi Jallai
Tilburg Law School and Tax Law Department, Tilburg Law School, Tilburg University
Downloads 480 (113,792)
Citation 1

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19.

Netherlands

Ana Paula Dourado editor, Separation of Powers in Tax Law, May 2010
Number of pages: 33 Posted: 18 Jul 2014
Hans Gribnau
Tilburg Law School
Downloads 462 (119,437)

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separation of powers, checks and balances, vagueness, open texture of law, indeterminacy, discretion, open norms, over- inclusiveness, under-inclusiveness, anti-avoidance rules, tax administration, influence of tax administration on tax legislation, regulation, administrative rules, courts

20.

Principles-Based Legislation in Context: A Dworkinian Perspective

Number of pages: 27 Posted: 31 Oct 2018 Last Revised: 23 Feb 2019
Hans Gribnau and Sonja Dusarduijn
Tilburg Law School and Tilburg Law School
Downloads 374 (151,900)

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21.

Constitutional Taxation in the Netherlands

Tilburg Law School Research Paper
Number of pages: 34 Posted: 06 Oct 2022
Hans Gribnau and Sonja Dusarduijn
Tilburg Law School and Tilburg Law School
Downloads 363 (157,023)

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legal principles, principle of equality, right to property, principle of legal certainty, non-retroactivity, constitutional review, separation of powers, tax law, human rights, notional income tax

22.

Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play

in: B. Peeters, H, Gribnau, and J. Badisco (eds.), Building Trust in Taxation, Cambridge, Antwerp, Portland: Intersentia 2017
Number of pages: 34 Posted: 02 Jan 2018
Hans Gribnau
Tilburg Law School
Downloads 337 (170,152)
Citation 2

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voluntary taxation, Sloterdijk, Athenian democracy, tax planning, political obligation, reciprocity, trust, Rawls, duty of fair play, Sandel, autonomy, fair share, compliance, letter of the law

23.

Legal Aspects of Behaviourally Informed Strategies to Enhance Tax Compliance

Tax and Trust, Institutions, Interactions and Instruments, 2019, ISBN 978-94-6236-819-4
Number of pages: 31 Posted: 27 Dec 2018 Last Revised: 28 Sep 2019
Koos Boer and Hans Gribnau
Leiden University and Tilburg Law School
Downloads 333 (172,386)

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nudging, behavioural insights, legal framework, compliance, voluntary compliance, tax, legal principles, legitimate expectations, equality, pre-filled tax return, horizontal monitoring

24.

The Power of Law: Spinoza's Contribution to Legal Theory

in: A. Santos Campos (ed.), Spinoza and Law, Forthcoming
Number of pages: 9 Posted: 22 May 2015
Hans Gribnau
Tilburg Law School
Downloads 310 (185,839)

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Spinoza, legal philosophy, Hobbes, legal positivism, Kelsen, natural law, law of nature, state of nature, state, natural right, liberty, aristocracy, democracy, balance of powers

25.

Legitimacy of the Judiciary

E. Hondius and C. Joustra (red.), Netherlands Reports to the Sixteenth International Congress of Comparative Law, Antwerpen [etc.]: Intersentia, 2002, p. 25-45
Number of pages: 18 Posted: 01 Dec 2016
Hans Gribnau
Tilburg Law School
Downloads 263 (220,258)

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judiciary, legality, legitimacy, law-making, legal positivism, Kelsen, Habermas, adjudication, trust, legal principles, Dworkin, ambiguity, indeterminateness

26.

Not Argued from But Prayed to. Who's Afraid of Legal Principles?

eJournal of Tax Research (2014) vol. 12, no. 1, pp. 185-217
Number of pages: 33 Posted: 02 Jul 2014 Last Revised: 05 Jul 2014
Hans Gribnau
Tilburg Law School
Downloads 263 (220,258)
Citation 6

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Legal values and principles, internal morality of law, mid-level principles, rules, legal positivism, Ronald Dworkin, Gustav Radbruch, Lon Fuller, Paul Scholten, Claude Lefort, Robert Alexy, tax law

27.

Balancing Conflicting Conceptions of Justice in Taxation

Number of pages: 27 Posted: 01 Feb 2021
Sonja Dusarduijn and Hans Gribnau
Tilburg Law School and Tilburg Law School
Downloads 257 (225,380)
Citation 1

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economic justice, distributive justice, tax justice, tax fairness, ability-to-pay principle, legal justice, legal equality, certainty, proportionality, tax incentives, regulation

28.

Soft Law and Taxation: EU and International Aspects

Legisprudence, Volume 2, Number 2, 2008
Number of pages: 52 Posted: 04 Jun 2014
Hans Gribnau
Tilburg Law School
Downloads 246 (235,308)
Citation 2

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Taxation, soft law, Code of Conduct for Business Taxation, EU market integration, harmful tax competition, new governance, legitimacy, communicative regulation, public consultation and participation, transparency.

29.

Contractualism and Tax Governance: Hobbes and Hume

P. Harris and D. de Cogan (eds.), Studies in the History of Tax Law, Volume 9, Oxford/Portland: Hart Publishing 2019, Tilburg Law School Research Paper Forthcoming
Number of pages: 38 Posted: 09 Dec 2020
Hans Gribnau and Carl Dijkstra
Tilburg Law School and affiliation not provided to SSRN
Downloads 233 (248,083)
Citation 1

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Hobbes, Hume, social contract theory, sovereignty, command theory of law, tax governance, compliance, benefit theory of taxation, taxation on consumption, sympathy

30.

Codes of Conduct as a Means to Manage Ethical Tax Governance

INTERTAX, Volume 46 (2018) / Issue 5
Number of pages: 18 Posted: 21 Mar 2019
Tilburg Law School, PricewaterhouseCoopers and PricewaterhouseCoopers
Downloads 207 (277,249)
Citation 2

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tax fairness, tax planning, multinational corporations, moral agency, ethical culture, moral climate, Corporate Social Responsibility, corporate governance, transparency, soft law, self-regulation, codes of conduct, tax governance, risk management, tax compliance

31.

Social Contract and Beyond: Sociability, Reciprocity and Tax Ethics

Number of pages: 42 Posted: 21 Mar 2019 Last Revised: 20 Apr 2019
Hans Gribnau and Carl Dijkstra
Tilburg Law School and affiliation not provided to SSRN
Downloads 197 (289,949)
Citation 1

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Social contract theory, contractualism, Hobbes, Spinoza, Hume, tax compliance, letter of the law, spirit of the law, legalism, formalism, reciprocity

32.

Soft Law and Taxation: The Case of the Netherlands

Legisprudence, Vol. 1, No. 3, 2007
Number of pages: 36 Posted: 04 Jun 2014
Hans Gribnau
Tilburg Law School
Downloads 178 (317,578)
Citation 1

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Taxation, soft law, new governance, corporate governance, legitimacy, responsive regulation, reciprocity, transparency, checks and balances, compliance, administrative rule-making, participation, risk management, legal certainty, horizontal supervision, enforcement covenants

33.

Horizontal Monitoring: Some Procedural Tax Law Issues and Their Broader Meaning

'Horizontal Monitoring: some procedural tax law issues and their broader meaning’, in R. Hein & R. Russo (eds.), Tax Assurance, Deventer: Kluwer 2022 2nd ed, p. 215-252, Tilburg Law School Research Paper
Number of pages: 37 Posted: 09 Jan 2023
Hans Gribnau
Tilburg Law School
Downloads 177 (319,139)

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Tax Assurance, Co-Operative Compliance, Horizontal Monitoring, Voluntary Compliance, Legitimacy, Trust, Transparency, Risk Management Vertical Supervision, Procedural Tax Law, Principles Of Proper Administrative Behaviour, Compliance Agreement, Covenant

34.

Taxation, Reciprocity and Communicative Regulation

Tilburg Law Review 20 (2015) 191-212
Number of pages: 22 Posted: 19 Oct 2015
Hans Gribnau
Tilburg Law School
Downloads 155 (357,836)

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Reciprocity, communicative style of regulation, command and control style of regulation, Spinoza, Lon Fuller, legal positivism, Hobbes, Kelsen, co-operative compliance, deterrence model

35.

Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers

Tilburg Law School Research Paper Forthcoming
Number of pages: 39 Posted: 18 Apr 2024
Hans Gribnau and Jane Frecknall Hughes
Tilburg Law School and Nottingham University Business School
Downloads 132 (406,698)

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American War of Independence, American Constitution, taxation, Founding Fathers James Madison, Alexander Hamilton and John Jay Hobbes, Locke, Hume, Montesquieu, Rousseau, Paine, the Federalist Papers and Anti-Federalist Papers, taxation, tax justice, rule of law, consent, custom, separation of power

36.

Improving the Legitimacy of Soft Law in EU Tax Law

INTERTAX, Volume 35, Issue 1, 2007
Number of pages: 15 Posted: 02 Mar 2020
Hans Gribnau
Tilburg Law School
Downloads 123 (429,159)

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soft law, Code of Conduct for Business Taxation, European Union, legislation, governance, input legitimacy, accountability, transparency, publicity

37.

On the Rule of Law and Democracy: Policy Rules and Principles in Dutch Taxation

British Tax Review
Number of pages: 29 Posted: 03 Jun 2024
Hans Gribnau
Tilburg Law School
Downloads 92 (530,571)

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rule of law, Rechtsstaat, formal & substantive conceptions, formal legality, fundamental rights and values, equal citizenship, democracy, policy rules, tax administration, administrative rules, separation of powers, legal principles, legitimate expec

38.

The missing element: moral culture

Tilburg Law School Research Paper Forthcoming
Number of pages: 11 Posted: 28 Nov 2023
Hans Gribnau
Tilburg Law School
Downloads 82 (565,660)

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Sustainability, SDG, ESG, tax governance, corporate taxation, transparency, voluntary reporting, accountability, ethics, moral culture

39.

The Temporal Effect of Dutch Tax Court Decisions

in: P. Popelier, S. Verstraelen, D. Vanheule en B. Vanlerberghe (eds.), The Effects of Judicial Decisions in Time, Cambridge: Intersentia, 2013, pp. 181-195
Number of pages: 16 Posted: 14 Mar 2016
Hans Gribnau and Allard Lubbers
Tilburg Law School and Leiden University
Downloads 71 (613,757)

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courts, retroactivity, tax law, temporal effect of court decisions, judicial transition policy, transition law, transition measures, prospective overruling, judicial review, principles of proper administrative behaviour, courts as deputy legislature

40.

Assessing Corporate Tax Reform: Incomplete Information and Conflicting Interests

in J. Verschuuren (ed.), The Impact of Legislation: A Critical Analysis of Ex Ante Evaluation, Leiden-Boston: Brill 2009, p. 229-251
Number of pages: 23 Posted: 08 Dec 2015 Last Revised: 20 Mar 2016
Henk Vording and Hans Gribnau
Leiden University - Leiden Law School and Tilburg Law School
Downloads 63 (653,320)

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corporation income taxation, regulatory impact assessment, ex ante evaluation, legislative process, tax policy, tax reform, tax planning; tax competition, tax co-ordination, foreign direct investment, R&D incentives, information asymmetry, paper profits, revenue neutrality

41.

Part I: General Report

Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP/IBFD, 2013
Number of pages: 27 Posted: 11 Jan 2016
Melvin R.T. Pauwels and Hans Gribnau
Tilburg University; Fiscal Institute Tilburg and Tilburg Law School
Downloads 59 (674,843)

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Retroactive tax legislation, Comparative tax law

42.

Law (Lex)

in W. van Bunge e.o. (eds.), The Continuum Companion to Spinoza, London/New York: Continuum, 2011, p. 235-239
Number of pages: 6 Posted: 16 Jun 2015
Hans Gribnau
Tilburg Law School
Downloads 43 (774,267)

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Spinoza, legal philosophy, Hobbes, legal positivism, natural law, law of nature, civil law, state, natural right, liberty, Machiavelli, citizenship, Aquinas