P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands
Leiden University - Leiden Law School
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Tax Havens; MNE Tax Planning
Endowment taxation, ability to pay, John Rawls, Ronald Dworkin
International tax justice; Rawls
tax avoidance; withholding taxation; aggressive tax planning
international taxation, BEPS, multilateralism, double tax treaties
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.
tax doctrine, tax expenditures, instrumentalism in tax law
Social contract theory; tax fairness; tax avoidance
welfare state, tax illusion, economic effects of contributions, social saving accounts
history of income taxation, Netherlands income tax
ACE, CBIT, deductibility of interest, tax planning
retroactivity in tax law, retrospectivity in tax law, European Court of Justice
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
tax reform, transition rules, income tax, consumption tax
tax reform, transition rules, consumption tax
tax competition,protection of domestic tax base
Death Tax, Inheritance Tax, Tax History
