Henk Vording

Leiden University - Leiden Law School

P.O. Box 9520

2300 RA Leiden, NL-2300RA

Netherlands

Peking University - Peking University Law School

5 Yiheyuan Road

Haidian District

Beijing, Beijing 100871

China

SCHOLARLY PAPERS

17

DOWNLOADS
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7,203

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 1,487 (24,454)

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Tax Havens; MNE Tax Planning

2.

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 1,196 (33,689)

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International tax justice; Rawls

3.

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 1,129 (36,505)

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

4.

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 671 (74,321)
Citation 3

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tax avoidance; withholding taxation; aggressive tax planning

5.

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 484 (111,597)

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international taxation, BEPS, multilateralism, double tax treaties

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 476 (113,775)
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.

7.

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 434 (126,927)

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tax doctrine, tax expenditures, instrumentalism in tax law

8.

Social Contract, Tax Fairness, and Aggressive Avoidance

Number of pages: 26 Posted: 03 Dec 2020
Henk Vording
Leiden University - Leiden Law School
Downloads 431 (127,954)

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Social contract theory; tax fairness; tax avoidance

9.

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 156 (351,680)

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

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 129 (409,027)

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history of income taxation, Netherlands income tax

11.

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 124 (421,271)

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

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 60 (673,233)
Citation 1

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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 54 (709,059)

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tax reform, transition rules, consumption tax

13.

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 112 (454,715)

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ACE, CBIT, deductibility of interest, tax planning

14.

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 104 (479,875)

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15.

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 (645,096)

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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

16.

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 53 (700,432)

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Death Tax, Inheritance Tax, Tax History

17.

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 40 (787,051)

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tax competition,protection of domestic tax base