An introduction into (not) taxing wealth and profits – Economy Studies

Many graduated Dutch economists don’t know about the central international role the Netherlands plays in the taxation, or lack thereof, of multinational corporations. In recent years issues surrounding tax evasion and avoidance have gotten more attention in public debates and policy making around the world. It poses key questions about how we want to (re)organise our economies, what the rules of the game are, and who benefits from them. Any good economist today should have a basic understanding of this issue as it has implications for public finance and inequality, but market competition and macroeconomic statistics.

In this 90-minute teaching pack made in collaboration with leading scholars in the field Wouter Leenders (UC Berkeley) and Arjan Lejour (Tilburg University and CPB) as well as the Dutch economic research and policy journal ESB, students learn the basics of tax evasion and avoidance, and the international role of the Netherlands in taxing multinational corporations. Particular attention goes to the three pillars of international taxation and their problems as well as the four tax ‘crown jewels’ of the Netherlands.