Prof. Madeleine Merkx has been appointed endowed professor of Indirect taxation (0.4 FTE) within the Tax Law section with effect from 1 November 2018.
The special chair of Prof. Merkx is funded by EFS, Erasmus University Rotterdam and has a networking function, intended to strengthen the cooperation between Erasmus School of Law, Erasmus School of Economics and the EFS, Erasmus University Rotterdam. The cooperation concerns education and multidisciplinary research in the field of European international taxation in the research programme Fiscal autonomy and its boundaries. Within this programme, the central question is which external influences leave their mark on tax legislation, and what the consequences of this may be.
The work of Prof. Merkx focuses on impact on policy and legislation, in order to contribute to solutions for indirect tax issues within a European or international context.
Prof. Merkx will enlist herself in cooperation with relevant third parties and social partners (such as the Dutch Tax Administration and the European Union), in order to establish links between research, policy and practice.
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Prof. Madeleine Merkx obtained her PhD in 2011 at Tilburg University with her thesis The permanent address and usual residence in VAT. Since 2015 she is an associate professor at Leiden University. She is also a partner at BDO Accountants and Adviseurs.