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…

Multinationals use loopholes in the tax treaties between different states. A possible solution would be to eliminate all these loopholes in one go by creating a central global treaty. Leiden researchers are investigating whether this kind of mega-treaty is feasible.

The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.

Tirza Cramwinckel, Assistant Professor in tax law, has won one of the 2023 Research Prizes awarded by the Praemium Erasmianum Foundation.

De coalitie houdt woensdag en donderdag topoverleg over de koopkrachtdaling van 6,8%. Het kabinet wil deze ongekende koopkrachtval compenseren, maar hoe kan dat effectief en enigszins betaalbaar?

Loopholes in international tax legislation contribute to the misuse of tax rules by multinationals. Leiden University legal experts investigate how the complex national and international tax rules can be made more consistent in order to create a better tax system.

The following lectures/courses are given in the framework of the EU Jean Monnet Chair EUTAXGOV at Leiden University. Topic of this Jean Monnet Chair: EU Tax Governance and International Tax Law Making by the EU.

The LIBC is a network focusing on science valorisation and outreach, stimulating interdisciplinary exchange of knowledge and expertise on topics related to brain and cognition. Get to know the support team.

We study expressions of emotion and social decision making across species.

Wanted for the Re-pair study!

VVI Research Meetings 2023-2024

Is it possible to pharmacologically condition oxytocin responses in healthy individuals and identify the neural circuitry underlying such conditioning?

Are disturbances to the brain, such as Alzheimer's or autism, linked to specific defects in the underlying communication networks in the brain? If this is the case, subtle changes in the networks can act as a marker for brain disturbances. Neuroscientist Serge Rombouts will be investigating this, together…

The benefits department of the Dutch Tax Administration has attempted to reach backroom agreements with the judiciary about the decision period in benefits cases. Lecturer in tax law Martijn Nouwen says this harms the legal protection of victims.

What is the role of neuronal emotional reactivity in the intergenerational transmission of abuse?

Reactions and reaction times in cognitive tasks.

Behavioral and neural mechanisms underlying risky decision-making in adolescents

The Horizon 2020 project Sybil-AA (Systems Biology of Alcohol Addiction) focuses on modeling and validating disease state networks in human and animal brains for understanding pathophysiology, predicting outcomes and improving therapy in alcohol addiction. Alcohol addiction, the most severe form of…

How do we process language and speech? How do we integrate information at different levels – intonation, sentence structure, meaning, tone, words, sounds - and how does information at one level interact with information at another level?

How do genetic and environmental factors make us vulnerable to depression?

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.

On 4 March 2021, Michiel Spanjers defended his thesis 'Belastingbudget'. The doctoral research was supervised by Prof. J.P. Boer and Prof. H. Vording.

On 13 January 2022, Pie Habimana defended the thesis 'Harmful Tax Competition in the East African Community'. The doctoral research was supervised by Prof. H. Vording and Prof. S.C.W. Douma (UvA).

In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of this inheritance tax, but so too are the possibilities to reduce the tax through ingenious legal constru…

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?

The Duke-Leiden Institute in Global and Transnational Law is a one-month programme providing a strong foundation for those interested in international and comparative law as well as for those planning to study law in the United States. The programme will focus on subjects such as trade agreements, human…

Social anxiety and factors determining school success in children. Brain development in relation to cognitive, social and emotional development in adolescence.

What is the relation between brain development and social and cognitive development across childhood, adolescence and adulthood?

What is the relation between brain development and social and cognitive development across childhood, adolescence and adulthood?

How do humans construct their self?

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

PhD defence

Dutch newspaper Trouw investigated the tax position of multinational Cargill. Their conclusion? Cargill appears not to pay taxes over their profits. Trouw asked Jan van de Streek, Professor of Tax Law, and PhD candidate Josephine van der Have for an explanation. Prior to this, Van der Have had also…

Research facilities within reach of LIBC members:

The aim of the research programme is to provide insight into the cognitive processes and brain mechanisms that underlie reading, arithmetic and learning in general.

The Cognitive Psychology Unit has two main research lines, which focus on basic cognitive (neuro)science and applied cognitive psychology.

How do dissociative states affect the ability to suppress emotional distraction (in the context of a working memory task) in patients with Borderline Personality Disorder?

The factors that dynamically sculpt the inter-regional correlation of brain patterns are poorly understood. Here, we test the hypothesis that they are shaped by the catecholaminergic neuromodulators norepinephrine and dopamine.

A master's degree in Psychology at Leiden University combines theoretical knowledge with academic and professional skills, making you an attractive candidate for many employers.

The EUTAXGOV Chair will address the EU Standard of Tax Good Governance. This Standard has been introduced in 2008 by the ECOFIN Council with a view to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid, and concluded…

The focus of my research project are the archival scribes who wrote private legal documents in ancient Babylonia. Thousands of such records from the first millennium BCE have survived to this day. These documents were written on clay in cuneiform script, using Akkadian language. My sources are selected…

Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.

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

How did changes in the composition and exploitation of princely domains in various principalities of the Low Countries influence the development of ‘modern’ public finance systems, including the notion of public debt?

Na Shell en Unilever is DSM het derde grote bedrijf dat vertrekt uit Nederland. Fiscalisten zijn niet verbaasd: het sentiment over het vestigingsklimaat hier is momenteel minder gunstig.