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Arjan Lejour is programmeleader at the sector Public Finance of CPB. He is responsible for the research programme taxation and the housing market. He has also been programmeleader Globalisation and Europe between 2005 and 2012. Before he was senior researcher in international economics at CPB. Arjan is an expert in (international) business taxation, trade behaviour of Dutch firms, trade in services and the effects of trade on economic growth. He has also analysed many EU policies, such as the internal market, economic reforms (Europe 2020), subsidiarity issues and enlargement. He has been consultant for DG Economic and Financial Affairs, DG Enterprise and Industry, DG Trade, DG Taxud and DG Budget of the European Commission and for the Swiss and Finnish government. He also particpates in various national and international working groups.
CPB Policy Brief 2017/09 | 16 November 2017
pdf document, 4 MB
This paper exploits a unique set of Dutch micro data to analyze the response in prepayment behavior to changes in incentives for prepaying.
CPB Discussion Paper 350 | 25 April 2017
30 pages | pdf document, 1.4 MB
ISBN 978-90-5833-772-6 | Go to publication
The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods.
CPB Discussion Paper 349 | 5 April 2017
44 pages | pdf document, 1.7 MB
ISBN 978-90-5833-771-9 | Go to publication
CPB Policy Brief 2016/13 | 15 November 2016
18 pages | pdf document, 3.9 MB
ISBN 978-90-5833-748-1 | Go to publication
In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so.
CPB Policy Brief 2016/08 | 30 June 2016
22 pages | pdf document, 3.2 MB
ISBN 978-90-5833-735-1 | Go to publication