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.


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.


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.


Recent publications

  1. 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.
  2. Offshore Tax Evasion and Wealth Inequality - Evidence from a Tax Amne…

    Leenders, W., Lejour, A., Rabate, S., & Riet, M. V. . (2020). Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands. (CentER Discussion Paper; Vol. 2020-031). CentER, Center for Economic Research.
  3. A common withholding tax for the EU

    Lejour, A. (Author), & van't Riet, M. (Author). (2020). A common withholding tax for the EU. Web publication/site
  4. Belastingontwijking bedraagt paar honderd miljard

    Lejour, A. (2020). Belastingontwijking bedraagt paar honderd miljard. Economisch Statistische Berichten, 105(4782), 96-96.
  5. De Last van Onbelaste Winsten - Belastingontwijking in en door Nederl…

    Lejour, A. (2020). De Last van Onbelaste Winsten: Belastingontwijking in en door Nederland. Tilburg University.


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