Henk Vording

Leiden University - Leiden Law School

P.O. Box 9520

2300 RA Leiden, NL-2300RA

Netherlands

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 14,127

SSRN RANKINGS

Top 14,127

in Total Papers Downloads

4,034

SSRN CITATIONS

3

CROSSREF CITATIONS

4

Scholarly Papers (17)

1.

How The Netherlands Became a Tax Haven for Multinationals

Number of pages: 23 Posted: 29 Jan 2019
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 812 (34,839)

Abstract:

Loading...

Tax Havens; MNE Tax Planning

2.

Talents, Types and Tags. What is the Relevance of the Endowment Tax Debate?

Number of pages: 31 Posted: 11 Mar 2016
Henk Vording
Leiden University - Leiden Law School
Downloads 579 (54,762)

Abstract:

Loading...

Endowment taxation, ability to pay, John Rawls, Ronald Dworkin

3.

A Tax on Aggressive Tax Planning

Number of pages: 21 Posted: 11 Apr 2017
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 519 (62,827)
Citation 3

Abstract:

Loading...

tax avoidance; withholding taxation; aggressive tax planning

4.

The Multilateral Tax Instrument: How to Avoid a Stalemate on Distributional Issues?

British Tax Review, 2016
Number of pages: 24 Posted: 11 Mar 2016 Last Revised: 12 Mar 2016
Dirk Broekhuijsen and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 414 (82,652)

Abstract:

Loading...

international taxation, BEPS, multilateralism, double tax treaties

5.

The Concept of Instrumentalism in Tax Law

Gepubliceerd in Coventry Law Journal (May 2013), 41-60
Number of pages: 19 Posted: 13 Mar 2016
Henk Vording
Leiden University - Leiden Law School
Downloads 394 (87,507)

Abstract:

Loading...

tax doctrine, tax expenditures, instrumentalism in tax law

6.

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 373 (93,314)
Citation 1

Abstract:

Loading...

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.

7.

What May We Expect of a Theory of International Tax Justice?

Number of pages: 17 Posted: 03 Dec 2020
Dirk Broekhuijsen and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 324 (109,328)

Abstract:

Loading...

International tax justice; Rawls

8.

Financing the Welfare State

Tax Notes International, Vol. 42, No. 8, 2006
Number of pages: 11 Posted: 27 May 2008 Last Revised: 16 Jul 2009
Kees Goudswaard, Koen Caminada and Henk Vording
Leiden Law School - Department of Economics, Leiden Law School - Department of Economics and Leiden University - Leiden Law School
Downloads 127 (259,791)

Abstract:

Loading...

welfare state, tax illusion, economic effects of contributions, social saving accounts

9.

Tax Co-Ordination: Crossing the Rubicon?

ER ZAL GEHEVEN WORDEN!, OPSTELLEN AANGEBODEN AAN PROF. DR. S. CNOSSEN, D.A. Albregtse, A.L. Bovenberg, L.G.M. Stevens, eds., pp. 335-345, Deventer: Kluwer, 2001
Number of pages: 8 Posted: 19 Jul 2009
Henk Vording and Koen Caminada
Leiden University - Leiden Law School and Leiden Law School - Department of Economics
Downloads 87 (336,285)

Abstract:

Loading...

10.

The Rise and Fall of Progressive Income Taxation in the Netherlands (1795-2001)

British Tax Review 2007 (3), pp. 255-279
Number of pages: 23 Posted: 12 Mar 2016
Henk Vording and Onno Ydema
Leiden University - Leiden Law School and Leiden University
Downloads 86 (338,707)

Abstract:

Loading...

history of income taxation, Netherlands income tax

11.

Social Contract, Tax Fairness, and Aggressive Avoidance

Number of pages: 26 Posted: 03 Dec 2020
Henk Vording
Leiden University - Leiden Law School
Downloads 78 (358,676)

Abstract:

Loading...

Social contract theory; tax fairness; tax avoidance

12.

The Debt-Equity Distinction in Corporate Taxation: Does it Work, Does it Matter?

Number of pages: 14 Posted: 13 Mar 2016
Henk Vording
Leiden University - Leiden Law School
Downloads 77 (361,383)

Abstract:

Loading...

ACE, CBIT, deductibility of interest, tax planning

13.

The ECJ, Retrospectivity and the Member States' Tax Revenues

British Tax Review 2006 (1) 91-112
Number of pages: 21 Posted: 22 Mar 2016
Henk Vording and Allard Lubbers
Leiden University - Leiden Law School and Leiden University
Downloads 53 (437,448)

Abstract:

Loading...

retroactivity in tax law, retrospectivity in tax law, European Court of Justice

14.

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 45 (468,726)

Abstract:

Loading...

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

It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform

Number of pages: 11 Posted: 12 Mar 2016
Henk Vording, Koos Boer and Allard Lubbers
Leiden University - Leiden Law School, Leiden University and Leiden University
Downloads 18 (637,039)
Citation 1

Abstract:

Loading...

tax reform, transition rules, income tax, consumption tax

It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform

J.L.M Gribnau, M. Pauwels (ed.) Retroactivity of Tax Legislation, Amsterdam: EATLP/International Bureau for Fiscal Documentation 2012
Number of pages: 11 Posted: 12 Mar 2016
Henk Vording, Koos Boer and Allard Lubbers
Leiden University - Leiden Law School, Leiden University and Leiden University
Downloads 13 (675,686)

Abstract:

Loading...

tax reform, transition rules, consumption tax

16.

How to Focus Corporate Income Tax Competition on Mobile Business Activities?

Number of pages: 10 Posted: 12 Mar 2016
Henk Vording
Leiden University - Leiden Law School
Downloads 24 (575,777)

Abstract:

Loading...

tax competition,protection of domestic tax base

17.

Charles Herckenrath's Death Tax

Number of pages: 12 Posted: 07 Mar 2017
Onno Ydema and Henk Vording
Leiden University and Leiden University - Leiden Law School
Downloads 11 (665,042)

Abstract:

Loading...

Death Tax, Inheritance Tax, Tax History