prof. dr. Arjan Lejour

Bio

I  am professor Taxation and Public Finance at Tilburg University. I am teaching public finance and taxation courses for tax economists in the Bachelor and Master phase. My research focuses on the economic impact of taxing firms. I am researching the mechanisms and size of international tax avoidance of multinationals firms and the incorporation of firms. I am also interested in the causes of wealth inequality and tax evasion of rich households.  Besides at Tilburg university I am also affiliated to  CPB where I analyse tax policies. 

Expertise

My research focuses on the economic impact of taxing firms. One of my expertise areas is the international tax avoidance multinationals firms. By using empirical methods I try to establish the size of international tax avoidance and the causes.  I am also writing policy contributions on the solutions of international tax avoidance.  Tax havens are important jurisdictions that facilitate international tax avoidance and tax evasion. I am also studying the characteristics of these jurisdictions. I am also research the effects of tax evasion of rich households and tax amnesty policies on inequality. Another of my research areas is the taxation of small firms and in particular the differences between incorporated and non incorporated firms. 

Teaching

I am mainly teaching public finance courses. My focus is on the economic impact of taxation on the behaviour of people and firms. What are the consequences  for economic efficiency and redistribution? In my view this is a fascinating topic and try to convince the students that this is an important topic.

Courses

• Tax Economics (CentER)
• Public Finance 1 for Tax Economists
• Public Finance 2 for Tax Economists
• CS European & International Tax Law
• CS European & International Tax Law

Recent publications

1. Fiscale wetgeving en de fiscale rommelzolder

   Lejour, A., & Westerhout, E. (2024). Fiscale wetgeving en de fiscale rommelzolder. In S. Dusarduijn, T. van Kempen, & T. Stevens (Eds.), Essersbundel: Opstellen aangeboden aan prof. dr. P.H.J. Essers (pp. 325-336). Wolters Kluwer.

2. Tax Avoidance by Redirecting Royalty Flows: Estimating the Global Rev…

   Lejour, A., & van't Riet, M. (2024). Tax Avoidance by Redirecting Royalty Flows: Estimating the Global Revenue Loss. SSRN. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4712412

3. The Justification, Design and Revenues of a Single Market Levy

   Garcia Anton, R., & Lejour, A. (2023). The Justification, Design and Revenues of a Single Market Levy. Socialists & Democrats. https://www.socialistsanddemocrats.eu/sites/default/files/2023-12/the_justification_design_and_revenues_of_a_single_market_levy_231205.pdf

4. Offshore tax evasion and wealth inequality: Evidence from a tax amnes…

   Leenders, W., Lejour, A., Rabate, S., & Riet, M. V. . (2023). Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands. Journal of Public Economics, 217, Article 104785.

5. De fiscale positie van de DGA

   Lejour, A., Stevens, S., Hoogeveen, M., & van den Dool, R. (2023). De fiscale positie van de DGA. TFO, 184(1), 1. Article 184.1.