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)

Recent publications

1. Economisch perspectief voor een grondige renovatie van de woningmarkt

   Lejour, A., Groot, S. P. T., Bani, M., Barendrecht, E., Bezemer, D., Boelhouwer, P. J., Bokeloh, P., Boot, A., Jacobs, B., Groot, E., vdr Krabben, E., Needham, B. D., Schoenmaker , D., & Phlippen, S. (2022). Economisch perspectief voor een grondige renovatie van de woningmarkt. Economisch Statistische Berichten. https://esb.nu/esb/20070695/economisch-perspectief-voor-een-grondige-renovatie-van-de-woningmarkt?utm_source=nieuwsbrief&utm_campaign=esb-wekelijks&utm_medium=email&utm_content=20220616

2. Inequality and Redistribution in the Netherlands

   Lejour, A., Bruil, A., van Essen, C., Leenders, W., Mohlmann, J., & Rabate, S. (2022). Inequality and Redistribution in the Netherlands. CPB Netherlands Bureau for Economic Policy Analysis. https://www.cpb.nl/sites/default/files/omnidownload/CPB-Discussion-Paper-436-Inequality-and-Redistribution-in-the-Netherlands.pdf

3. Low interest rates offer the opportunity to reform the fiscal treatme…

   van Ewijk, C., & Lejour, A. (2022). Low interest rates offer the opportunity to reform the fiscal treatment of owner-occupied housing. In B. Jacobs, & S. Cnossen (Eds.), Tax Design for the Netherlands (pp. 66-86). Oxford University Press.

4. 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

5. 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/