What is happening on the shop floor? Executive Board visits the Institute of Tax Law and Economics
Each scientific institute has its own dynamics. The Executive Board is visiting the different institutes to find out what is going on there. On 11 March, staff at the Institute of Tax Law and Economics talked to the Board about their teaching and research. What is going well and what are the challenges?
Several young researchers gave short, powerful poster presentations explaining their work – which is remarkably interdisciplinary. Larissa de Lima Almeida talked about her research on the consequences of the green transition and automation for the job market. Elody Hutten, who has a background in tax law and psychology, is just starting a study on the brain processes of tax experts. She will use MRI scans to find out what happens in the neural networks of tax specialists when they think about tax dilemmas.
Merel Cornax presented her research on good employment practices and employee well-being, which brings together business administration, organisational psychology and employment law. With HRM in his portfolio, Timo Kos, the new Vice President of the Executive Board, said he would like to talk to Corax again to hear about research findings.
‘We are interdisciplinary, with a social focus’
Ethical side
After the presentations, the staff spoke with the Executive Board about the opportunities and challenges in their teaching and research. Jan van de Streek, Research Coordinator at the Department of Tax Law, commented, ‘We want to get away from the image that tax specialists are only interested in tax planning.’ In other words, everything to do with tax laws and loopholes for companies. He referred to the Ethics of Taxation programme, research on taxation practices and the impact on society. This focus on society within fiscal law is a true Leiden strong point, said Van de Streek.
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Rector Hester Bijl speaks with Larissa de Lima Almeida. -
PhD candidate Josephine van der Have talking to Vice-Rector Erwin Muller. -
Executive Board President Annetje Ottow speaks with Elody Hutten about her research on the brains of tax experts. -
Vice President Timo Kos talks with Merel Cornax. -
Bastiaan van Ganzen explaining his research to Erwin Muller: how does the tax system create greater inequality, and how can that be changed?
Balance in education
‘Do you want to make this a stronger element of your profile?’ Vice-Rector Erwin Muller asked. The institute wants to take a holistic approach to issues, Scientific Director Jean-Pierre van der Rest stressed. ‘Students really want to know more about tax planning. That’s something we’re very good at and we want students to learn to look further than the technical side. We want to strike the right balance.’
Van de Streek agreed, ‘All these aspects are covered in our lectures: tax planning, ethical issues and the question of how the government can redress faulty tax laws that are not working as they should.’
Mix of experts
The Department of Business Studies also has a strong interdisciplinary focus. ‘We have a mix of experts in house, in finance, entrepreneurship, econometrics, HRM and Marketing, for example,’ Head of Department Peter van der Zwan commented. This expertise is a good fit for Leiden Law School. The department regularly works with other departments such as Business Law, Employment Law and e-Law in both teaching and research. ‘Where do your students end up?’ Rector Hester Bijl asked him. All over: many become company lawyers, HRM professionals or independent entrepreneurs.
Economics and society
Olaf van Vliet, Head of the Department of Economics, explained how his department aligns with current developments in society, on such themes as inequality and poverty, changes in the labour market and sustainability. These studies align with the university’s new research themes, including opportunities and challenges of migration. Van Vliet also talked enthusiastically about the new bachelor’s programme in Economics and Society and the master’s in Public Sector Economics that will start in September this year.
'Our students are sometimes offered a job before they've even started their thesis.’
Sought-after students
Vice-President Timo Kos wanted to know what challenges they faced. ‘Things are going well right now, but we have to continue to make sure our programmes are relevant and are filled with students’, said Van der Rest.
Van Vliet pointed to the challenge of attracting enough lecturers and researchers as an institute, since their alumni can be found anywhere. ‘Our students are sometimes offered a job before they’ve even started chapter two of their thesis.’
Education for professionals
As well as education for full-time students, the institute is very successful in offering programmes for professionals who want to refresh their knowledge of legislation and other developments in their field of expertise. President of the Board Annetje Ottow said she was impressed with the flexibility of the institute. ‘It is very inspiring to see how you manage to create new opportunities and adapt to new developments in society.’
Visiting the institutes
Research at Leiden University is organised in 33 institutes. The Executive Board is visiting all the faculty institutes to find out what is going on there in these times of cutbacks, and to learn about developments in research and education.