The ESBL conducts independent and impartial scientific research on the levies imposed by local governments. They do this both on their own initiative and upon request from third parties.
Clients are typically (but not exclusively) government entities. The conducted research is always published. The research adheres to the code of scientific integrity.
2023
Title: 'How Taxes of Local Governments Can Contribute to Climate Goals’
Who: A.W. Schep, A.P. Monsma & R.H. Kastelein
Where: Erasmus Law Review 2022(3), 240-249 – doi: 10.5553/ELR.000233.
2019
Title: ‘Housing taxation in the Netherlands’
Who: A.P. Monsma & S.J.C. Hemels
Where: Quality of Life - Legal and Tax systems to implement Sustainable Development Goals (SDGS) in Japan and the Netherlands, Chapter 6, p. 63-85.
Title: ‘Municipal Environmental taxes in the Netherlands’
Who: A.W. Schep
Where: Quality of Life - Legal and Tax systems to implement Sustainable Development Goals (SDGS) in Japan and the Netherlands, Chapter 8, pp. 111-123.
Title: 'Open versus Closed Competence to Tax: A Comparative Legal Study of Municipal Taxes in Belgium and the Netherlands'
Who: M. de Jonckheere, A.W. Schep & A.P. Monsma
Where: Intertax Volume 47 (2019), Issue 5, pp. 468-489
Description: This article draws a comparison between the local tax systems of the Netherlands and Belgium, examining the extent to which local authorities have the powers to levy local taxes within the framework of national legislation and jurisprudence.
2015
Title: ‘Housing taxation in the Netherlands’
Who: A.P. Monsma & S.J.C. Hemels
Where: Meikai University Discussion Paper Series 2015, nr. 27, p. 37-60.
Title: 'Local taxes in international perspective’
Who: A.P. Monsma
Where: IAAO’s Fair&Equitable magazine oktober 2015, p. 15-19.
Title: 'Fiscal instruments for safe & sound ship recycling?’
Who: A.P. Monsma, A.W. Schep & M.F. de Wilde
Where: Rotterdam 2015.
2014
Title: ‘Open versus Closed Competence to Tax: A Comparative Legal Study of Municipal Taxes in Belgium and the Netherlands’
Who: M.J.M. de Jonckheere, A.P. Monsma & A.W. Schep
Where: Intertax: international tax review 2019(5), 468-489.