Arjan Lejour

Tilburg University

full professor Taxation and Public Finance

PO Box 90153

Tilburg, 5000 LE Ti

Netherlands

http://https://research.tilburguniversity.edu/en/persons/arjan-lejour

CPB Netherlands Bureau of Economic Policy Analysis

Programme Manager Public Finance

Bezuidenhoutseweg 30

po box 80510

The Hague, 2594AV

Netherlands

http://www.cpb.nl/en/medewerkers/arjan-lejour

SCHOLARLY PAPERS

22

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19

CROSSREF CITATIONS

26

Scholarly Papers (22)

1.

EU Enlargement: Economic Implications for Countries and Industries

Number of pages: 32 Posted: 13 Nov 2001
Arjan Lejour, Ruud A. De Mooij and Richard Nahuis
Tilburg University, International Monetary Fund (IMF) and CPB Netherlands Bureau of Economic Policy Analysis (Deceased)
Downloads 2,068 (14,669)
Citation 1

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2.

The Impact of TTIP: The Underlying Economic Model and Comparisons

CEPS Special Reports, 2014
Number of pages: 76 Posted: 16 Oct 2014
Centre for European Policy Studies, Tilburg University, Centre for European Policy Studies (CEPS), Centre for European Policy Studies (CEPS) and Banco de España
Downloads 1,075 (39,307)

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TTIP, Transatlantic Trade and Investment Partnership, TTIP Impact Assessment

3.

Turkish Delight - Does Turkey's Accession to the EU Bring Economic Benefits?

Number of pages: 33 Posted: 12 May 2004
Ruud A. De Mooij and Arjan Lejour
International Monetary Fund (IMF) and Tilburg University
Downloads 833 (56,014)
Citation 3

Abstract:

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Turkey, regional economic integration, general equilibrium model, gravity equations, institutional reform, migration

4.

The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance

CentER Discussion Paper Nr. 2021-014
Number of pages: 42 Posted: 12 May 2021
Arjan Lejour
Tilburg University
Downloads 335 (169,705)
Citation 3

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international tax avoidance; corporate income tax; withholding taxes; conduit countries; tax havens, treaty shopping

5.

The Economic Effects of Croatia's Accession to the EU

Economics Discussion Paper No. 2008-6
Number of pages: 29 Posted: 18 Dec 2010
Arjan Lejour, Andrea Mervar and Gerard Verweij
Tilburg University, Hungarian Academy of Sciences (HAS) - Macroeconomic Analysis and CPB Netherlands Bureau of Economic Policy Analysis
Downloads 246 (233,019)
Citation 2

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Regional economic integration, General equilibrium model, Gravity equations, Institutional reform, Croatia

6.

Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands

CentER Discussion Paper Series No. 2020-031
Number of pages: 39 Posted: 07 Jan 2021
affiliation not provided to SSRN, Tilburg University, Paris School of Economics (PSE) and affiliation not provided to SSRN
Downloads 202 (280,777)
Citation 12

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Inequality, Wealth, Tax Evasion, Netherlands

7.

Economic Incentives for Indirect TTIP Spillovers

CEPS Special Report No. 94
Number of pages: 20 Posted: 31 Oct 2014
Tilburg University, Centre for European Policy Studies (CEPS), Centre for European Policy Studies and Banco de España
Downloads 184 (305,152)

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TTIP, WTO, FTA, US, EU

Education and Labor Market Activity of Women: An Age-Group Specific Empirical Analysis

Netspar Discussion Paper No. 11/2009 - 050
Number of pages: 53 Posted: 30 Mar 2010
affiliation not provided to SSRN, Universiteit van Amsterdam and Tilburg University
Downloads 81 (569,929)

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9.

Dutch Shell Companies and International Tax Planning

CentER Discussion Paper Series No. 2019-024
Number of pages: 39 Posted: 10 Jul 2019
Tilburg University, CPB Netherlands Bureau of Economic Policy Analysis, CPB Netherlands Bureau of Economic Policy Analysis and CPB Netherlands Bureau of Economic Policy Analysis
Downloads 157 (350,293)
Citation 1

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corporate taxation, international tax planning, treaty shopping, bilateral dividend flows, bilateral interest flows, bilateral royalty flows

10.

Optimal Tax Routing: Network Analysis of FDI Diversion

CentER Discussion Paper Series No. 2017-022
Number of pages: 45 Posted: 26 Apr 2017
Maarten van 't Riet and Arjan Lejour
CPB Netherlands Bureau of Economic Policy Analysis and Tilburg University
Downloads 133 (400,039)
Citation 2

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corporate taxation, tax treaties, treaty shopping, tax havens, shortest path

11.

Identifying Hubs and Spokes in Global Supply Chains using Redirected Trade in Value Added

ECB Working Paper No. 1670
Number of pages: 38 Posted: 04 Jul 2014
Tilburg University, World Bank and CPB Netherlands Bureau of Economic Policy Analysis
Downloads 116 (443,525)
Citation 5

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trade in value added, vertical specialization, global supply chains, global input-output tables, hubs and spokes

12.

Income Shifting and Organizational Form Choice: Evidence from Europe

CentER Discussion Paper Nr. 2020-013
Number of pages: 39 Posted: 08 May 2020
Arjan Lejour and Gabriella Massenz
Tilburg University and Research Institute of Industrial Economics (IFN)
Downloads 74 (593,216)

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income shifting, corporate income tax, personal income tax, incorporation

13.

Regulatory Heterogeneity As Non-Tariff Barrier in Services Trade

Number of pages: 28 Posted: 18 Nov 2016
Henk L.M. Kox and Arjan Lejour
KVL Economic Policy Research and Tilburg University
Downloads 64 (640,915)
Citation 12

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services trade, policy heterogeneity, non-tariff barriers, EU

14.

A Value-Added Trade Perspective on Recent Patterns in World Trade

The paper has appeared as Chapter 8 in: Hoekman, B. (ed.), "Global Trade Slowdown: a new normal?", VoxEU Book, CEPR 2015
Number of pages: 8 Posted: 21 Nov 2016
CPB Netherlands Bureau of Economic Policy Analysis, World Bank, Tilburg University and KVL Economic Policy Research
Downloads 58 (672,780)
Citation 1

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trade in value added, world trade, international business cycle

15.

Tax Avoidance by Redirecting Royalty Flows: Estimating the Global Revenue Loss

Number of pages: 45 Posted: 31 Jan 2024
Arjan Lejour and Maarten van 't Riet
Tilburg University and affiliation not provided to SSRN
Downloads 48 (732,767)

Abstract:

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bilateral royalty flows, international tax avoidance, treaty shopping, withholding tax, Tax Havens

16.

Economic Benefits of an Integrated European Market for Services

Journal of Policy Modeling, Vol. 30, No. 301–319, 2008
Number of pages: 22 Posted: 18 Nov 2016
Roland Bruijn, Henk L.M. Kox and Arjan Lejour
CPB Netherlands Bureau of Economic Policy Analysis, KVL Economic Policy Research and Tilburg University
Downloads 47 (739,237)

Abstract:

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services, trade, internal market EU, CGEmodel, policy simulation

17.

No Open Borders Yet in the European Internal Market for Services

Luis Rubalcaba and Henk Kox (eds.), Business services in European Economic growth, Palgrave-MacMillan, Basingstoke and New York, 2007.
Number of pages: 21 Posted: 17 Nov 2016
Henk L.M. Kox and Arjan Lejour
KVL Economic Policy Research and Tilburg University
Downloads 25 (913,571)

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services trade, FDI, EU Internal Market, policy heterogeneity, non-tariff barrier

18.

Exploring the Margins of Dutch Exports: A Firm-Level Analysis

De Economist (2011) 159:413–434 DOI 10.1007/s10645-011-9172-7
Number of pages: 31 Posted: 07 Jun 2019
CPB Netherlands Bureau of Economic Policy Analysis, KVL Economic Policy Research, Tilburg University and Rutgers, The State University of New Jersey - Management & Global Business
Downloads 18 (983,799)
Citation 3

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19.

Cheaper and More Haircuts After VAT Cut? Evidence from The Netherlands

Jongen, E., Lejour, A., & Massenz, G. (2018). Cheaper and more haircuts after VAT cut? Evidence from The Netherlands. De Economist, 166(2), 135-154.
Posted: 11 Jan 2023
Gabriella Massenz, Arjan Lejour and Egbert Jongen
Research Institute of Industrial Economics (IFN), Tilburg University and CPB Netherlands Bureau of Economic Policy Analysis

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VAT Reform, Hairdressers, Differences-In-Differences, Netherlands

20.

Organizational-Form Choice and Tax Incentives: Multi-Country Evidence

Lejour, A., & Massenz, G. (2021). Organizational-Form Choice and Tax Incentives: Multi-Country Evidence. FinanzArchiv: Public Finance Analysis, 77(3), 247-286.
Posted: 11 Jan 2023
Gabriella Massenz and Arjan Lejour
Research Institute of Industrial Economics (IFN) and Tilburg University

Abstract:

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corporate income tax, personal income tax, organizational form, partnerships

21.

Limitation of Holding Structures for Intra-Eu Dividends : An End to Tax Avoidance?

In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 2 ; 37 p.
Posted: 30 Nov 2022
Independent, Tilburg University and affiliation not provided to SSRN

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ECJ case law, tax avoidance, treaty benefits, treaty shopping, dividend withholding tax, tax policy

22.

Capital Mobility, Wage Bargaining and Social Insurance Policies in an Economic Union

International Tax and Public Finance, Vol. 3, No. 4, 1996
Posted: 04 May 1998 Last Revised: 25 Jan 2016
Arjan Lejour and Harrie A. A. Verbon
Tilburg University and Tilburg University - CentER

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