Dr. H. Vrijburg

Hendrik Vrijburg is sinds September 2007 verbonden aan het Fiscaal Economisch Instituut van de Erasmus School of Economics. Daarnaast is hij als Junior Fellow verbonden aan het Tinbergen Instituut. Hendrik is in 2011 gepromoveerd op het proefschrift getiteld “Searching for an optimal tax area: a theoretical and empirical exploration into the welfare implications of a partial tax harmonization in the European Union.” Zijn huidige onderzoeksprojecten richten zich met name op de economische effecten van belastingheffing op kapitaalinkomen, zowel empirisch als theoretisch.

EconomieOpinie, een initiatief van de Erasmus School of Economics

– Belast financiele instellingen en niet de financiele transacties , dd 23 januari 2013.

Publications and Working Papers

Publications in Refereed Journals

“Tax Rates as Strategic Substitutes” (with Ruud A. de Mooij), 2015, International Tax and Public Finance, forthcoming.

“The Effect of ‘Excessive’ Tax Planning and Tax Setting on Welfare: Action Needed?” 2013, Erasmus Law Review, Vol. 7, pp. 13-23.

“Consumption Tax Competition Among Governments: Evidence From US States” (with Jan P.A.M. Jacobs and Jenny E. Ligthart), 2010, International Tax and Public Finance, Vol. 17, No. 3, pp. 271-294.

“Corporate Tax Consolidation and Enhanced Cooperation in the European Union” (with Leon Bettendorf, Albert van der Horst, and Ruud A. de Mooij), 2010, Fiscal Studies, Vol. 31, No. 4, pp. 453-478.

Working Papers

“Estimation of Fixed Effects Dynamic Panel Data Models with Spatial Lag and Spatial Errors” (with Jan P.A.M. Jacobs; Jenny, E. Ligthart and Pavel Cizek), 2015, CentER Discussion Paper no. 2015-003 (under review).

“Robust estimation of the VAT pass-through in the Netherlands” (with Martin Mellens and Jonneke Dijkstra), 2014, CPB Discussion Paper No. 297 (under review).

“Enhanced Cooperation in an Asymmetric Model of Tax Competition” (with Ruud A. de Mooij), 2010, Cesifo Working Paper no. 2915.

Publications in Dutch

“Financiële-transactiebelasting en volatiliteit aandelenmarkten” (met Maurits Paling), 2013, Economisch Statistische Berichten, Jrg. 98, Editie 4657.

“Europese belastingharmonisate nodig nu en na de crisis” (met Ruud A. de Mooij), 2009, Me Judice, Jaargang 2, 21 July.

Work in Progress

“Do Small and Medium-Sized Enterprises respond to the Corporate Tax System?” 2014, mimeo, Erasmus University Rotterdam.

“Testing the Trade-off Theory for Dutch Small and Medium-Sized Enterprises,” 2013, IIPF Conference paper, Taormina, Italy.

“Enhanced Cooperation with two Endogenous Corporate Tax Instruments” (with Leon Bettendorf), 2011, IIPF Conference paper, Michigan.

“Explaining Corporate Taxable Income: Is there significant cross-country income shifting,” 2010, IIPF Conference paper, Uppsala, Sweden.

“Strategic Interaction in an Asymmetric Tax Competition Model with Two Tax Instruments” (with Leon Bettendorf), 2010, IIPF Conference paper, Uppsala, Sweden.

Book Publications

“50 years of EU corporate income tax harmonization initiatives: Is Enhanced Cooperation the solution?“, 2010, Fei BV Conference proceedings

Education

2011 PhD in Economics, Erasmus University Rotterdam and Tinbergen Institute

2007 Research Master in Economics (equivalent to MPhil), University of Groningen,

2006 MA Economics, University of Groningen.