Details about Arjan M. Lejour

E-mail:
Homepage:	https://www.tilburguniversity.edu/staff/a-m-lejour
Postal address:	CPB Netherlands Bureau for Economic policy Analysis p.o. box 80510 2508 GM The Hague The Netherlands
Workplace:	Centraal Planbureau (CPB) (Netherlands Bureau for Economic Policy Analysis), Government of the Netherlands, (more information at EDIRC) Departement Fiscale Economie (Department of Public Economics), School of Economics and Management, Universiteit van Tilburg (Tilburg University), (more information at EDIRC)

Access statistics for papers by Arjan M. Lejour.

Last updated 2025-03-17. Update your information in the RePEc Author Service.

Short-id: ple145

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Working Papers

2025

1. Developing Countries, Tax Treaty Shopping and the Global Minimum Tax
   CESifo Working Paper Series, CESifo
   Also in Other publications TiSEM, Tilburg University, School of Economics and Management (2025)

2024

2. De lange weg naar de top: vermogensmobiliteit in Nederland
   Other publications TiSEM, Tilburg University, School of Economics and Management
3. Een steuntje in de rug: vermogensmobiliteit van ouder op kind
   Other publications TiSEM, Tilburg University, School of Economics and Management
4. Evaluatie verlaagd tarief in de vennootschapsbelasting
   Other publications TiSEM, Tilburg University, School of Economics and Management
5. The importance of Dutch family businesses and the tax facilities for transfers under inheritance law or gifts
   Other publications TiSEM, Tilburg University, School of Economics and Management

2023

6. Disentangling Business- and Tax-Motivated Bilateral Royalty Flows
   Discussion Paper, Tilburg University, Center for Economic Research View citations (1)
   Also in Other publications TiSEM, Tilburg University, School of Economics and Management (2023) View citations (1)
   CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2023) View citations (1)
   CESifo Working Paper Series, CESifo (2023) View citations (1)
7. Een classificatie van besloten vennootschappen naar economische functies
   Other publications TiSEM, Tilburg University, School of Economics and Management
8. Effecten van Belastinghervormingen op de Belastingdruk van Verschillende Inkomensgroepen
   Other publications TiSEM, Tilburg University, School of Economics and Management
9. Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands
   Other publications TiSEM, Tilburg University, School of Economics and Management View citations (7)
   Also in Discussion Paper, Tilburg University, Center for Economic Research (2020) View citations (3)
   Other publications TiSEM, Tilburg University, School of Economics and Management (2020) View citations (3)
   CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2020) View citations (2)
   EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2020) View citations (3)
   See also Journal Article Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands, Journal of Public Economics, Elsevier (2023) View citations (5) (2023)
10. The Justification, Design and Revenues of a Single Market Levy
    Other publications TiSEM, Tilburg University, School of Economics and Management
11. The rise of tax havens and conduit countries from the early 2000s
    Other publications TiSEM, Tilburg University, School of Economics and Management

2022

12. Inequality and Redistribution in the Netherlands
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (2)
13. The immeasurable tax gains by Dutch shell companies
    Other publications TiSEM, Tilburg University, School of Economics and Management
    See also Journal Article The immeasurable tax gains by Dutch shell companies, International Tax and Public Finance, Springer (2022) View citations (2) (2022)

2021

14. The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance
    Discussion Paper, Tilburg University, Center for Economic Research View citations (1)
    Also in Other publications TiSEM, Tilburg University, School of Economics and Management (2021) View citations (1)

2020

15. De Last van Onbelaste Winsten: Belastingontwijking in en door Nederland
    Other publications TiSEM, Tilburg University, School of Economics and Management
16. Fiscale steunmaatregelen tijdens de coronarecessie
    Other publications TiSEM, Tilburg University, School of Economics and Management
17. Income Shifting and Organizational Form Choice: Evidence from Europe
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (1)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (2020) View citations (1)
18. Limitation of holding structures for intra-EU dividends: An end to tax avoidance?
    Other publications TiSEM, Tilburg University, School of Economics and Management

2019

19. Dutch Shell Companies and International Tax Planning
    Discussion Paper, Tilburg University, Center for Economic Research
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2019)
    Other publications TiSEM, Tilburg University, School of Economics and Management (2019)
20. Limitation of Holding Structures for Intra-EU Dividends: Limitation of Holding Structures for Intra-EU Dividends: A Blow to Tax Avoidance?
    Other publications TiSEM, Tilburg University, School of Economics and Management
21. Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis

2018

22. Cheaper and more haircuts after VAT cut?: Evidence from the Netherlands
    Other publications TiSEM, Tilburg University, School of Economics and Management
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2017) View citations (2)
    See also Journal Article Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands, De Economist, Springer (2018) View citations (2) (2018)
23. Financial incentives for mortgage prepayment behavior: Evidence from Dutch micro data
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (1)
    See also Journal Article Financial incentives for mortgage prepayment behavior: Evidence from Dutch micro data, Journal of Housing Economics, Elsevier (2018) View citations (2) (2018)
24. Optimal tax routing: Network analysis of FDI diversion
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (4)
    Also in Other publications TiSEM, Tilburg University, School of Economics and Management (2017) View citations (6)
    Discussion Paper, Tilburg University, Center for Economic Research (2017) View citations (15)
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2017) View citations (6)
    See also Journal Article Optimal tax routing: network analysis of FDI diversion, International Tax and Public Finance, Springer (2018) View citations (36) (2018)

2017

25. Identifying hubs and spokes in global supply chains using redirected trade in value added
    Other publications TiSEM, Tilburg University, School of Economics and Management
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2012) View citations (1)
    Working Paper Series, European Central Bank (2014) View citations (8)
    See also Journal Article Identifying hubs and spokes in global supply chains using redirected trade in value added, Economic Systems Research, Taylor & Francis Journals (2017) View citations (9) (2017)
26. Tax arbitrage incentives for mortgage prepayment behavior: Evidence from Dutch micro data
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis
27. Tax bunching by owners of small corporations
    Other publications TiSEM, Tilburg University, School of Economics and Management
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2016) View citations (7)
    See also Journal Article Tax Bunching by Owners of Small Corporations, De Economist, Springer (2017) View citations (2) (2017)

2015

28. The Regional Impact of Bilateral Investment Treaties on Foreign Direct Investment
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (4)
29. The duration of Dutch export relations: Decomposing firm, country and product characteristics
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (1)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2013)
    See also Journal Article The Duration of Dutch Export Relations: Decomposing Firm, Country and Product Characteristics, De Economist, Springer (2015) View citations (6) (2015)

2014

30. Ranking the Stars: Network Analysis of Bilateral Tax Treaties
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (13)
31. Saving behavior and risk taking: Evidence from the Dutch Tax Reform in 2001
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis
32. The Foreign Investment Effects of Tax Treaties
    Working Papers, Oxford University Centre for Business Taxation View citations (7)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2014) View citations (7)
33. The Impact of TTIP: The underlying economic model and comparisons
    CEPS Papers, Centre for European Policy Studies View citations (7)

2012

34. Identifying hubs and spokes in global supply chains with redirected trade in value added
    Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project

2011

35. Uncertainty and the export decisions of Dutch firms
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (22)

2010

36. Export margins and export barriers: uncovering market entry costs of exporters in the Netherlands
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (12)
37. Sustainability of Government Debt in the EU
    MPRA Paper, University Library of Munich, Germany View citations (3)
    See also Chapter Sustainability of Government Debt in the EMU, Chapters, Edward Elgar Publishing (2011) View citations (2) (2011)
38. Turkish Delight: Assessing The Economic Benefits of Turkeys Accession to the EU
    EcoMod2003, EcoMod

2009

39. The contribution of trade policy to the openness of the Dutch economy
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis
40. Trade costs, Openness and Productivity: Market Access at Home and Abroad
    MPRA Paper, University Library of Munich, Germany View citations (5)

2008

41. International spillovers of domestic reforms: the joint application of the Lisbon Strategy in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (8)
42. Opening Services Markets within Europe: Modelling Foreign Establishments in a CGE Framework
    EcoMod2008, EcoMod View citations (25)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2007) View citations (8)
    See also Journal Article Opening services markets within Europe: Modelling foreign establishments in a CGE framework, Economic Modelling, Elsevier (2008) View citations (27) (2008)
43. Subsidiarity and economic reform in Europe
    CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis View citations (10)
44. The Economic Effects of Croatia's Accession to the EU
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (2)
    Also in Working Papers, The Institute of Economics, Zagreb (2007)
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis (2007)
45. The Principle of Subsidiarity and Innovation Support Measures
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis
46. The internal market and the Dutch economy: implications for trade and economic growth
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (39)
47. The quality of bilateral services trade data: contribution to GTAP7 database
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis View citations (1)
48. Two quantative scenarios for the future of manufacturing in Europe
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis

2007

49. Regulatory heterogeneity as obstacle for international services trade
    Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project View citations (1)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2005) View citations (46)
50. The quality of Bilateral Services Trade data
    Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project

2006

51. Bilateral FDI Stocks by sector
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis View citations (3)
52. Bilateral Services Trade Data and the GTAP database
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis View citations (21)
53. Dynamic effects of European services liberalisation: more to be gained
    MPRA Paper, University Library of Munich, Germany View citations (10)
54. EU Accession and Income Growth: An Empirical Approach
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (5)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2006) View citations (9)
    See also Journal Article EU Accession and Income Growth: An Empirical Approach, Transition Studies Review, Springer (2009) View citations (1) (2009)
55. Five Lisbon highlights; the economic impact of reaching these targets
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (21)
56. Foreign Direct Investment in Applied General Equilibrium Models: Overview of the Literature
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis View citations (7)
57. Innovation policy; Europe or the member states?
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (2)
58. The new Lisbon Strategy: An estiamtion of the impact of reaching 5 Lisbon targets
    MPRA Paper, University Library of Munich, Germany View citations (6)
59. The trade-induced effects of the Services Directive and the country of origin principle
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (16)
60. Worldscan; a model for international economic policy analysis
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (76)

2005

61. Liberalisation of the European services market and its impact on Switzerland
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis

2004

62. A different approach to WTO negotiations in services
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (3)
63. Assessing the economic implications of Turkish accession to the EU
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (18)
64. Intra-EU trade and investment in service sectors, and regulation patterns
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis View citations (5)
    Also in International Trade, University Library of Munich, Germany (2004) View citations (7)
65. Services trade within Canada and the European Union; what do they have in common?
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (21)
66. The free movement of services within the EU
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (57)
67. Turkish Delight – Does Turkey’s accession to the EU bring economic benefits?
    CESifo Working Paper Series, CESifo View citations (6)
    See also Journal Article Turkish Delight: Does Turkey's Accession to the EU Bring Economic Benefits?, Kyklos, Wiley Blackwell (2005) View citations (28) (2005)

2003

68. Quantifying four scenarios for Europe
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis View citations (17)
69. Sectoral TFP developments in the OECD
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis View citations (7)

2001

70. EU Enlargement: Economic Implications for Countries and Industries
    CESifo Working Paper Series, CESifo View citations (61)
    Also in CPB Document, CPB Netherlands Bureau for Economic Policy Analysis (2001) View citations (47)

2000

71. The Interplay between Globalization and Environmental Objectives
    Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project

1996

72. Fiscal Policies and Endogenous Growth in Integrated Capital Markets
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (1)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1996) View citations (1)

1995

73. Cooperative and competitive policies in the EU: The European Siamese twin?
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (2)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1995) View citations (5)
74. Integrating or desintegrating welfare states?: A qualitative study to the consequences of economic integration on social insurance
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (20)
75. Social insurance and the completion of the internal market
    Other publications TiSEM, Tilburg University, School of Economics and Management
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1995) View citations (1)

1993

76. Capital Mobility and Social Insurance in an Integrated Market
    Discussion Paper, Tilburg University, Center for Economic Research View citations (4)
    Also in Other publications TiSEM, Tilburg University, School of Economics and Management (1993) View citations (4)
    Working Papers, Tilburg - Center for Economic Research (1993) View citations (4)

1991

77. Centralized and Decentralized Decision Making on social Insurance in an Integrated Market
    Working Papers, Tilburg - Center for Economic Research
78. Centralized and decentralized decision making on social insurance in an integrated market (Revised version)
    Other publications TiSEM, Tilburg University, School of Economics and Management
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1991)

Journal Articles

2023

1. Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands
   Journal of Public Economics, 2023, 217, (C) View citations (5)
   See also Working Paper Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands, Other publications TiSEM (2023) View citations (7) (2023)

2022

2. The immeasurable tax gains by Dutch shell companies
   International Tax and Public Finance, 2022, 29, (2), 316-357 View citations (2)
   See also Working Paper The immeasurable tax gains by Dutch shell companies, Other publications TiSEM (2022) (2022)

2021

3. Organizational-Form Choice and Tax Incentives: Multi-Country Evidence
   FinanzArchiv: Public Finance Analysis, 2021, 77, (3), 247-286 View citations (1)

2018

4. Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands
   De Economist, 2018, 166, (2), 135-154 View citations (2)
   See also Working Paper Cheaper and more haircuts after VAT cut?: Evidence from the Netherlands, Other publications TiSEM (2018) (2018)
5. Financial incentives for mortgage prepayment behavior: Evidence from Dutch micro data
   Journal of Housing Economics, 2018, 41, (C), 237-250 View citations (2)
   See also Working Paper Financial incentives for mortgage prepayment behavior: Evidence from Dutch micro data, Other publications TiSEM (2018) View citations (1) (2018)
6. Optimal tax routing: network analysis of FDI diversion
   International Tax and Public Finance, 2018, 25, (5), 1321-1371 View citations (36)
   See also Working Paper Optimal tax routing: Network analysis of FDI diversion, Other publications TiSEM (2018) View citations (4) (2018)

2017

7. Identifying hubs and spokes in global supply chains using redirected trade in value added
   Economic Systems Research, 2017, 29, (1), 66-81 View citations (9)
   See also Working Paper Identifying hubs and spokes in global supply chains using redirected trade in value added, Other publications TiSEM (2017) (2017)
8. Tax Bunching by Owners of Small Corporations
   De Economist, 2017, 165, (4), 411-438 View citations (2)
   See also Working Paper Tax bunching by owners of small corporations, Other publications TiSEM (2017) (2017)

2015

9. The Duration of Dutch Export Relations: Decomposing Firm, Country and Product Characteristics
   De Economist, 2015, 163, (2), 155-176 View citations (6)
   See also Working Paper The duration of Dutch export relations: Decomposing firm, country and product characteristics, Other publications TiSEM (2015) View citations (1) (2015)
10. Using Stepping Stones to Enter Distant Export Markets
    Global Economy Journal (GEJ), 2015, 15, (1), 107-132 View citations (4)
    Also in Global Economy Journal, 2015, 15, (1), 107-132 (2015) View citations (4)

2013

11. Market entry and economic diplomacy
    Applied Economics Letters, 2013, 20, (5), 504-507 View citations (9)

2011

12. Exploring the Margins of Dutch Exports: A Firm-Level Analysis
    De Economist, 2011, 159, (4), 413-434 View citations (7)

2009

13. EU Accession and Income Growth: An Empirical Approach
    Transition Studies Review, 2009, 16, (1), 127-144 View citations (1)
    See also Working Paper EU Accession and Income Growth: An Empirical Approach, Other publications TiSEM (2006) View citations (5) (2006)
14. The Economic Effects of Croatia's Accession to the European Union
    Eastern European Economics, 2009, 47, (6), 60-83 View citations (9)

2008

15. Economic benefits of an Integrated European Market for Services
    Journal of Policy Modeling, 2008, 30, (2), 301-319 View citations (25)
16. International Trade in Services—Editorial Introduction
    Journal of Industry, Competition and Trade, 2008, 8, (3), 169-180 View citations (12)
17. Opening services markets within Europe: Modelling foreign establishments in a CGE framework
    Economic Modelling, 2008, 25, (5), 1022-1039 View citations (27)
    See also Working Paper Opening Services Markets within Europe: Modelling Foreign Establishments in a CGE Framework, EcoMod2008 (2008) View citations (25) (2008)

2007

18. The Tradability of Services within Canada and the European Union
    The Service Industries Journal, 2007, 27, (4), 389-409 View citations (7)

2006

19. The Effects of the Services Directive on Intra-eu Trade and fdi
    Revue économique, 2006, 57, (4), 747-769 View citations (42)

2005

20. R&D Spillovers and Growth: Specialization Matters
    Review of International Economics, 2005, 13, (5), 927-944 View citations (9)
21. Turkish Delight: Does Turkey's Accession to the EU Bring Economic Benefits?
    Kyklos, 2005, 58, (1), 87-120 View citations (28)
    See also Working Paper Turkish Delight – Does Turkey’s accession to the EU bring economic benefits?, CESifo Working Paper Series (2004) View citations (6) (2004)

2003

22. Globalization and the global environment: Four quantitative scenarios
    Transportation Planning and Technology, 2003, 26, (1), 9-40 View citations (1)

1998

23. Source-based versus residence-based capital income taxes in a dynamic model
    European Journal of Political Economy, 1998, 14, (3), 529-541 View citations (9)

1997

24. Tax Competition and Redistribution in a Two-Country Endogenous-Growth Model
    International Tax and Public Finance, 1997, 4, (4), 485-497 View citations (40)

1996

25. Capital mobility, wage bargaining, and social insurance policies in an economic union
    International Tax and Public Finance, 1996, 3, (4), 495-513 View citations (28)

1994

26. Labour Mobility and Decision Making on Social Insurance in an Integrated Market
    Public Choice, 1994, 79, (1-2), 161-85 View citations (21)

Edited books

2024

1. Research Handbook on the Economics of Tax Havens
   Books, Edward Elgar Publishing

2008

2. Subsidiarity and Economic Reform in Europe
   Springer Books, Springer View citations (30)

Chapters

2018

1. Passing export hurdles with a little help from my friends
   Chapter 12 in Research Handbook on Economic Diplomacy, 2018, pp 188-203

2011

2. Sustainability of Government Debt in the EMU
   Chapter 4 in The Economic Crisis and European Integration, 2011 View citations (2)
   See also Working Paper Sustainability of Government Debt in the EU, University Library of Munich, Germany (2010) View citations (3) (2010)

2008

3. Subsidiarity and the Internal Services Market
   Springer
4. Subsidiarity for Better Economic Reform?
   Springer View citations (2)
5. Why European Innovation Policy?
   Springer

2007

6. FDI in Services: Recent Developments and Prospects in Europe
   Chapter 12 in Foreign Direct Investment in Europe, 2007
7. The European Internal Market for Business Services: No Open Borders Yet
   Palgrave Macmillan

2004

8. EU Accession and the Catching Up of the Central and East European Countries
   Palgrave Macmillan View citations (3)