Bastiaan van Ganzen
Assistant professor
- Name
- Mr.dr. B.N. van Ganzen
- Telephone
- 071 5277840
- b.n.van.ganzen@law.leidenuniv.nl
- ORCID iD
- 0000-0001-7579-6857

Bastiaan van Ganzen is Assistant Professor at the Department of Tax Law. In addition, he is the Academic Coordinator of the Pre-PhD Programme at the Graduate School of Legal Studies.
Bastiaan van Ganzen graduated in Dutch law (LLB) and tax law (LLM, summa cum laude) at Leiden University. He graduated in economics at Utrecht University (MSc, cum laude). In 2025, he will defend his PhD Thesis, titled ‘Dynamism and Democracy: Essays on the Fiscal Social Contract in a Globalised World’.
As of 2024, he works as an Assistant Professor at the Tax Law Department. His current research focus is fiscal sociology: the study of the relationship between tax law and society. Specific themes in his research are: distributive justice, the political economy of taxation, and public support for tax policies. He aims to approach these themes from multidisciplinary and interdisciplinary perspectives, using insights and methods from law, economics, sociology and philosophy.
Bastiaan coordinates the fiscal-sociological course Tax Law and Society in the LLM programme in Tax Law. Furthermore, he teaches the LLM course General Principles of Tax Law, as well as some courses in the minor Tax and Society. He also supervises bachelor’s and master’s theses.
Besides his teaching and research activities, Bastiaan is the Academic Coordinator of the Pre-PhD Programme at Leiden Law School.
Assistant professor
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Ganzen B.N. van (2025), Progressing regressively: conditional convergence and Europeanisation of tax mixes, Journal of European Integration 47(1): 1-21.
- Ganzen B.N. van, Broekhuijsen D.M., Vording H. & Vleggeert J. (2025), Limitations to the Rule of Law Argument in International Tax Law. In: De Cogan D., Brassey A. & Hen M. (Eds.), Tax, Public Finance, and the Rule of Law. London: Bloomsbury-Hart Publishing. 233-249.
- Ganzen B.N. van, Broekhuijsen D.M. & Vording H. (2025), Contract Theory as a Guide to Fairness in Tax Treaties. In: Lindsay I.K. & Mathew B. (Eds.), Fairness in International Taxation. London: Bloomsbury-Hart Publishing. 31-53.
- Ganzen B.N. van (6 March 2025), Dynamism and democracy: essays on the fiscal social contract in a globalised world (Dissertatie. Institute of Tax Law and Economics, Faculty of Law, Leiden University) Meijers-reeks no. MI-434. Supervisor(s): Caminada C.L.J. & Vording H.
- Ganzen B.N. van & Vording H. (2023), Schumpeter’s crisis of the tax state, globalisation and redistribution. In: de Cogan D., Brassey A. & Harris P. (Eds.), Tax law in times of crisis and recovery. Oxford: Hart Publishing. 19-38.
- Ganzen B.N. van (2023), Determinants of top personal income tax rates in 19 OECD countries, 1981–2018, Journal of Public Policy 43(3): 401-426.
- Ganzen B.N. van (2019), Convergence of tax mixes in 29 OECD countries, 1980-2018. Department of Economics Research Memorandum no. 2019.02.
- Goldstein S., Beemster H., Ganzen B.N. van & Smit C. (Eds.) (2016), Recht en duurzame ontwikkeling. Reeks Mordenate College no. 4. Apeldoorn-Antwerpen: Maklu.