In this paper, Kantorowicz aims to track the persistent effect of former partitioning borders on property tax rates in Poland.

On 29 November 2018, Roberto van den Heuvel zijn defended his thesis 'Duidelijkheid van fiscale wetgeving'. The doctoral research was supervised by prof. dr. A.O. Lubbers en prof. dr. H. Vording.

Leiden Budget Incidence Fiscal Redistribution Database (2011), assembled by Chen Wang and Koen Caminada (Version 1, August 2011), presents the disentanglement of income inequality and the redistributive effect of social transfers and taxes in 36 LIS countries for the period 1970-2006.

On 14 September 2021, Bram van der Sar defended his thesis 'Fiscale geheimhoudingsplicht: art. 67 AWR ontrafeld'. The doctoral research was supervised by Prof. J.P. Boer and Prof. A.O. Lubbers.

Jaroslaw Kantorowicz, assistant professor at the Institute of Security and Global Affairs, isolated the reaction of the public to the potential breach of constitutional fiscal rules from the reaction of other players, such as the opposition, media and civil society organizations.

Leiden LIS Budget Incidence Fiscal Redistribution Dataset on Income Inequality (2017), assembled by Jinxian Wang and Koen Caminada (Version 1, November 2017), presents the disentanglement of income inequality and the redistributive effect of social transfers and income taxes in 47 LIS countries for…

This paper sheds light on how better monetary-fiscal coordination can be expected to play out across very different political-economic contexts.

Leiden LIS Budget Incidence Fiscal Redistribution Dataset on Relative Income Poverty Rates (2019), assembled by Koen Caminada and Jinxian Wang (Version 1, February 2019), presents the disentanglement of relative income poverty measurers and the anti-poverty effects of social transfers and income taxes…

On 14 November 2019 Niek Schipper defended his thesis 'De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers'. The doctoral research was supervised by Prof. S.C.W. Douma and Prof. J.P. Boer.

This project focuses on Dutch registration of land and people in rural Sri Lanka. How did the practice of “fixating” the fluid social relations and dynamic daily practices into categories affect family strategies of reproduction and survival?

On Thursday 21 October 2021, the Europa Institute held a hybrid roundtable on the legal feasibility of financing future EU policies – such as EU Green Deal measures – through debts and of thereby extending the novel funding mechanism introduced by Next Generation EU (NGEU). This roundtable was organised…

On 21 October 2021, Frederik Behre defended the thesis 'A European Ministry of Finance?'. The doctoral research was supervised by Prof. S.C.G. Van den Bogaert.

Data Sets Department of Economics

On 1 October 2020, Arianne de Leeuw defended her thesis 'Scheiding van zeggenschap en belang in de familiesfeer'. The doctoral research was supervised by Prof. F. Sonneveldt and Prof. A.O. Lubbers.

While there is a general consensus on the need for climate action among elites and the public, the public overall willingness to pay for such efforts is much lower.

The Institute of Tax Law and Economics at Leiden Law School has three departments: the Department of Tax Law, the Department of Economics and the Department of Business Studies. The Institute brings together research and teaching at the point at which, on the one hand, law and, on the other, fiscal…

Our object is to identify and characterize transcription factors involved in lignocellulosic biomass degradation in the filamentous fungus Aspergillus niger.

Irma Johanna Mosquera Valderrama is Full Professor Global Tax Governance, EU Holder Jean Monnet Chair EUTAXGOV at Leiden Law School (Leiden University), the Netherlands and Lead Researcher of the European Research Council (ERC) Funded Project – GLOBTAXGOV.

Globalisation leads to more contradictions between national and international tax norms. It therefore seems necessary to revise the fiscal legislation. This is not only due to the problem posed by multinationals, but also to changing norms regarding tax burden distribution. Fundamental research on the…

Presentations related to this chair.

In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…

How do citizens think about government debt? This project investigates the political roots of government debt crises by exploring the drivers of citizens’ preferences towards fiscal policies.

How do governments distribute resources across economic sectors during a crisis? And why do some sectors receive more than others? The recent COVID-19 pandemic has highlighted the urgency of these questions. In this paper, we explore the extent to which a political economy…

On important occasions in a person’s life and where business is concerned, notarial practice plays a crucial role. The master’s programme 'Notarieel recht' is a versatile and challenging field of study.

The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.

Emeritus professors Dirk van Delft and Frits Berends both channelled their inner Sherlock Holmes as they delved into the life and work of the great physicist Hendrik Lorentz. Their voluminous biography ‘Lorentz: gevierd fysicus, geboren verzoener’ (Lorentz: celebrated physicist, born mediator) is published…

Colonialism Inside Out: Everyday Experience and Plural Practice in Dutch Institutions in Sri Lanka (c. 1700-1800)

This thesis studies the relationship of the town al-Fusṭāṭ, located at the southern end of the Nile delta in Egypt, and its hinterland in the period between the town’s foundation in A.D. 641 and the arrival of the Abbasids in 750.

This article argues that opposition to government green investments is conditional on the method of financing.

Over the last decades, income inequality has increased globally. How do social policies affect this increasing trend? How do international trade and technological progress affect inequality? What is the profile of income inequality in China?

On 13 September 2023 Eline Scheerlinck successfully defended a doctoral thesis and graduated.

In this article, Samir Negash, PhD candidate at the Institute of Public Administratation, discusses the discrepancy in European countries between the measured impact of immigration on the welfare state and how this impact is perceived by citizens.

Loneliness and social isolation have become a significant problem in contemporary Japan. The financial burden associated with an ageing population has severely constrained the ability of local authorities to address the problem. As a result, policymakers have sought cost‐effective methods of tackling…

The Faculty of Law

In dozens of study rooms, libraries and laboratories, passionate scientists – with the support of the donors of the Leiden University Fund – are working on a fundamental understanding of the world and the people around us. They make the unknown known and push the boundaries of existing fields of sci…

In dozens of study rooms, libraries and laboratories, passionate scientists – with the support of the donors of the Leiden University Fund – are working on a fundamental understanding of the world and the people around us. They make the unknown known and push the boundaries of existing fields of sci…

This paper explores whether multilateral surveillance and policy coordination under the ES was based on a path-changing or a path-dependent mechanism

On 2 Juni 2021, Maarten Manse defended his thesis 'Promise, Pretence and Pragmatism: Governance and Taxation in Colonial Indonesia, 1870-1940'. The doctoral research was supervised by Prof. R. Arendsen.

How was time understood during the colonial period by Tlaxcaltecan Naua communities? What is the relationship between time, spirituality and ritual in the present-day Naua community of Santa Catarina? What does this tell us about the strengths and values of Indigenous heritage and about the impact of…

What made the early Islamic empire so successful and have we missed the story by neglecting crucial evidence? The 7th-century Arab conquests changed the socio-political configurations in the Mediterranean and Eurasia forever. Yet we do not really know how the Arabs managed to gain dominance of this…