The Erasmus Study Center for Taxes of Sub Central Governments (ESBL)

Chair in Local Government Taxation

Prof. A.W. (Arjen) Schep has been appointed to the (regular) chair (full professor) Taxes of Sub Central Governments on a full-time basis for an indefinite period starting June 1, 2025. As of that date, this chair has been converted from a special (endowed) chair to a regular chair. Prof. Schep held the endowed chair from January 1, 2020, until May 31, 2025.

The Chair in Taxes of Sub Central Governements is based at Erasmus School of Law (ESL) at Erasmus University and is part of ESL's Law & Tax department.

Prof. Schep is also scientific director of the Erasmus Study Center for Taxes of Sub Central Governments (ESBL).

Independent and impartial scientific research

The chair conducts independent and impartial scientific research into taxation by local governments in the Netherlands and abroad. The research is conducted by the ESBL both on its own initiative and on behalf of third parties. Clients are usually (but not exclusively) government bodies.

The teaching and research carried out within the framework of the chair are conducted in accordance with the principles of the Dutch Code of Conduct for Scientific IntegrityOpens externally and the EUR Integrity Code.

Sponsored chair

The regular chair is (partly) funded by the J.H. Christiaanse Foundation (sponsored chair). See elsewhere on this website for the composition of the foundation's board. There is a strict separation between content and finances, which is guaranteed by an independence agreement concluded between the foundation and the Executive Board of Erasmus University Rotterdam. In the agreement, the foundation guarantees (part of) the financing of the chair and undertakes to respect and safeguard the academic freedom and scientific integrity of the professor at all times. The dean of Erasmus School of Law coordinates the chair. The chair holder is accountable to the dean of Erasmus School of Law.

Board of Trustees

Due to the sponsorship of the chair by the J.H. Christiaanse Foundation, a (scientific) Board of Trustees (Curatorium) has also been established on the basis of the independence agreement. In accordance with the applicable Regulations, the Board of Trustees supervises the general functioning of the professor, the fulfillment of the chair in general, and ensures that the education and research provided by the professor maintain a sufficient academic level in particular. The Board of Trustees reports its findings annually to the dean of Erasmus School of Law. The Board of Trustees is composed as follows:

• Chair: Prof. L.S. (Leonie) Reins, Professor of Innovation of Public Law, Erasmus School of Law
• Secretary: Prof. L.H.F. (Liesbeth) Enneking, Professor of Corporate Responsibility, Erasmus School of Law
• Member: Prof. M.B.A. (Diana) van Hout, Professor of Formal Tax Law, Radboud University and Associate Professor at Tilburg University