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

• 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)
• Capita Selecta European and International Tax Law

Recent publications

1. 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, [104785].

2. 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. [184.1].

3. Een classificatie van besloten vennootschappen naar economische funct…

   Lejour, A., Deinum, I., Mohlmann, J., & Vinke, R. (2023). Een classificatie van besloten vennootschappen naar economische functies. MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk, 92(2), 11-18. https://www.worldcat.org/title/mbb-belastingbeschouwingen-onafhankelijk-maandblad-voor-belastingrecht-en-belastingpraktijk/oclc/781368022

4. Een economisch afwegingskader voor belastinginstrumenten

   Lejour, A., Hamelink, E., Weyzig, F., & Trommelen, A. (2023). Een economisch afwegingskader voor belastinginstrumenten. CPB Netherlands Bureau for Economic Policy Analysis. https://www.cpb.nl/sites/default/files/omnidownload/CPB-Publicatie-Een-economisch-afwegingskader-voor-belastinginstrumenten.pdf

5. Gestegen belasting op kapitaal zal ongelijkheid weinig veranderen

   Lejour, A., & Leenders, W. (2023). Gestegen belasting op kapitaal zal ongelijkheid weinig veranderen. ESB. https://esb-nu.tilburguniversity.idm.oclc.org/gestegen-belasting-op-kapitaal-zal-ongelijkheid-weinig-veranderen/