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 economics in the Bachelor and Master phase. My research focuses on the economic impact of taxing firms. This could international tax avoidance issues of multinationals firms or on the incorporation of firms. Besides at Tilburg university I am also affiliated to  CPB.

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.  Another area 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 this is an important topic.

Courses

• Public Finance 2 for Tax Economists
• Capita Selecta European and International Tax Law
• Business Taxation and Decision-Making Processes for IBTE
• Public Finance 1 for Tax Economists
• Tax Economics (CentER)

Recent publications

1. Aanpak belastingontwijking nauwelijks terug te zien in de data

   Lejour, A. (Author), & Riet, M. V. . (Author). (2021). Aanpak belastingontwijking nauwelijks terug te zien in de data. Web publication/site, Me Judice. https://www.mejudice.nl/artikelen/detail/aanpak-belastingontwijking-nauwelijks-terug-te-zien-in-de-data

2. De vennootschapsbelasting - Een nieuwe balans of fundamenteel hervorm…

   Lejour, A. (2021). De vennootschapsbelasting: Een nieuwe balans of fundamenteel hervormen. In J. Donders, & F. de Kam (Eds.), Geven en nemen: over bouwstenen voor een beter belastingstelsel (Vol. 7, pp. 90-93). (Publicatie Wim Drees Fonds). Koninklijke Hollandsche Maatschappij der Wetenschappen. https://khmw.nl/drees-forum-deel-7-geven-en-nemen-door-jan-donders-en-flip-de-kam/

3. Organizational-form choice and tax incentives: Multi-country evidence

   Lejour, A., & Massenz, G. (2021). Organizational-form choice and tax incentives: Multi-country evidence. Finanzarchiv : Zeitschrift fuer das gesamte Finanzwesen, 77(3), 247-286. [2].

4. The immeasurable tax gains by Dutch shell companies

   Lejour, A., Möhlmann, J., & Riet, M. V. . (2021). The immeasurable tax gains by Dutch shell companies. International Tax and Public Finance.

5. The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidan…

   Lejour, A. (2021). The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance. (CentER Discussion Paper; Vol. 2021-014). CentER, Center for Economic Research.