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

Study Center Erasmus School of Law
Foto van belasting

The Erasmus Study Center for Taxes of Sub Central Governments (ESBL) conducts scientific research in the field of taxes imposed by municipalities, water boards, and other local authorities, both in the Netherlands and abroad.  

Our mission 

The research primarily focuses on the  legal, taxation and economic aspects of taxes and levies of sub central governments. Some of the research is commissioned by third parties, such as municipalities and ministries. The ESBL also considers organizing and contributing to conferences, seminars, etc., on the taxation of local governments as part of its tasks. 

Simultaneously with the establishment of the ESBL in 1992, the Foundation J.H. Christiaanse  was established. Besides funding of the research of ESBL and the endowed Chair “Taxes of Sub Central Governments”, the board of the Foundation J.H. Christiaanse oversees the organizational aspects of the ESBL.

The current board of the J.H. Christiaanse Foundation consists of the following individuals:  

Name Function On behalf of 
mr. A. Hartog MBA CM CAM CQM CIRM CBPM Chairman Drechtsteden partnership 
mr. N. SewnarainSecretary/ Treasurer Municipality of Rotterdam 
mr. drs. J.G. Bakker MPM Member Municipality of Amsterdam 
mr. S. Habieb MFPMember Municipality of 'the Hague
mr. G. SchipperMemberNational Association for Taxes of Local Governments (LVLB)
mr. prof. dr. M.F. de Wilde LL.M MemberErasmus School of Law (EUR)
mr. prof. dr. P. Kavelaars MemberErasmus School of Economics (ESE)
mr. P. van den Bosch Member   

The board is supported by mr. drs. W. Drijver MBA 

Special Professor of Local Government Levies  

Currently, prof. dr. A.W. (Arjen) Schep, LL.Mholds the position of Endowed Professor Taxes  of Sub Central Governments at Erasmus School of Law. He is also the scientific director of ESBL.  

The chair is an initiative of the Foundation J.H. Christiaanse. This foundation was established in 1992 to finance the chair of Local Government Levies and the ESBL. The board of the Foundation J.H. Christiaanse includes representatives from Erasmus School of Law and Erasmus School of Economics, as well as representatives from the municipalities of Amsterdam, Rotterdam, the Hague, Gemeentebelastingen en Basisregistratie Drechtstreden (GBD), and the National Association for Taxes of Local Governments (LVLB).  

Independent and impartial scientific research 

Both the chairholder and ESBL conduct independent and impartial scientific research on the levies imposed by local governments. They do so both on their own initiative and on behalf of third parties, with typically (but not exclusively) governmental entities as clients. There is no obligation to report on the content of the research to the Foundation Christiaanse. All conducted research is published, and the research adheres to the code of conduct for scientific integrity.   

Appointment procedure for the endowed chair 

The appointment procedure for the Endowed Chair Taxes of Sub Central Governments is an open procedure similar to the appointment procedure for a regular chair. The Executive Board of Erasmus University decides on the appointment, following the advice of the college of promotions, consisting of the deans and the rector. The candidate is assessed by an appointment advisory committee chaired by the dean of ESL and includes ESL scientific staff and at least one external member from outside of Erasmus University Rotterdam. The Foundation Christiaanse is not part of the appointment advisory committee but is represented by one person as an advisory member. An external assessment is part of the procedure. If the college of promotions approves the candidate proposed by the appointment advisory committee, the Executive Board approves the appointment.  

Our research

The Erasmus Study Center for Local Taxes (ESBL) conducts scientific research in the field of taxes imposed by municipalities, water boards, and other local authorities, both in the Netherlands and abroad.

More about our research
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ESBL News

Erasmus+ Jean Monnet Module has been awarded to Germaine Rekwest

“EU Law and Taxation of the Dutch Caribbean Overseas Countries and Territories” (EU TDCO)

Prof. Maarten de Wilde has been appointed professor of International and European Tax Law

Prof. Maarten de Wilde has been appointed professor of International and European Tax Law (0.6 FTE) within the Tax Law section with effect from 1 July 2018.
Foto van Maarten de Wilde

Prof. Madeleine Merkx has been appointed endowed professor of Indirect taxation

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.
Foto van prof. Madeleine Merkx

Prof. Reinout Kok has been appointed professor of Corporation Tax

Prof. Kok shares this chair with Prof. Hans van Sonderen.
Foto van Reinout Kok

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General contact

Arjen Schep

Prof. mr. dr. A.W. Schep

Scientific director

Email address
schep@law.eur.nl

Press

Ronald de Groot

Ronald de Groot

Communications advisor

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