Proposed PhD research: A Fair Taxpayer Label for Multinationals Josephine van der Have is a PhD Candidate at the Tax Law Department. She conducts research on a fair taxpayer label as a novel instrument in the battle against tax avoidance. In addition to her PhD research, Josephine is valorization coordinator for the research project Tax Transparency.

More information about Josephine van der Have

The societal impact of taxation, and tax avoidance specifically, motivated Josephine to enroll in the study ‘Economics & Taxation’. In her current work these themes are still evident, for instance in the topic of her dissertation and her valorization activities.

Before working in Leiden, Josephine studied at Erasmus University Rotterdam. During her time as a student, she taught in the Bachelor's program Economics & Taxation (among others academic skills, introduction to economics & taxation, and personal income tax A), worked in various areas of the tax field (both in fiscal practice and at a non-governmental organization), and conducted research with academics (see the publications tab). After graduating the Master's Economics & Taxation cum laude, Josephine started as a PhD Candidate in November 2022.

PhD Research on a Fair Taxpayer Label for Multinationals

The dissertation studies the battle against tax avoidance in a positive manner. Current initiatives against tax avoidance are mainly repressive, think of the many anti-avoidance laws and naming-and-shaming initiatives. A fair taxpayer label would address tax avoidance positively: companies that pay their taxes fairly could be rewarded with the label. Hereby, the label offers a novel, behavioral incentive to no longer engage in tax avoidance practices.

Over the past years, initiatives from politcs and civic society for fair taxpayer labels have been developing. Yet, it is not yet clear whether such a label could become successful. Which conditions must be met and what exactly does (and should) a ‘fair taxpayer’ mean? The dissertation elaborates on such questions, and ultimately provides a framework for designing a robust fair taxpayer label.

Valorization activities for the Tax Transparency research project

Tax research generally has a legal, technical nature, and is thereby difficult to understand for the general public. It is however important that this knowledge is accessible since taxes play a role in everyone’s life. Therefore, early 2024, Josephine became valorization coordinator of the research project Tax Transparency which concerns research into a fair tax system, and the translation of this research to society. Within her role, Josephine supports societal actors with technical tax knowledge, particularly investigative journalists, politicians, and non-governmental organizations.

More information about the Tax Transparency research project can be found here.

Publications