Research Institutes
Erasmus Study Centre of Local Taxes


Ongoing Research

No ongoing research

Previous Research

2010 - Report 'Breder gebruik en vermarkting van WOZ-gegevens'

2009 - Report ‘Verhalen van kosten van bezwaar en beroep via legestarieven’

2009 - Report ‘De nieuwe Waterschapswet: watersysteemheffing en wegen'

2007 - Annual tax summary: Financiele exploitatie van de openbare ruimte

2005 - Annual tax summary: Bouwleges; een fiscaaljuridische kijk op bouwgerelateerde leges

2004 - Annual tax summary: De gemeentelijke milieuheffingen onderzocht

2003 - Annual tax summary: Het begrip woning, gemengd gebruikt

2002 - Note 'ESBL als reactie op VVD-voorstel tot afschaffing van de OZB op woningen'

2002 - Proposal to abolish the OZB: onderzoek en persbericht ESBL

2002 - Annual tax summary: onderzoek toeristenbelasting

2001 - Report  ‘Gemeentelijke belastingen in de 21e eeuw, heffing op goede grond(slag)’

2001 - Annual tax summaries

2001 - Study 'onverbindendheid belastingverordeningen'

2000 - Note 'kostenverhaal en onverbindendheid retributieverordeningen'


ESBL-Brochure 1

Rate differentiation in taxation of real estate


ESBL-Brochure 2

Obligation to provide information for local taxation



Interlokaal is a six-monthly contribution of the ESBL in the Tax Journal (het Belastingblad) published by Kluwer. The editorial board of Interlokaal consists of the following members:

Mr. A.P. (Anneke) Monsma
Prof. dr. J.A. (Jan) Monsma (eindredactie)
Mr. dr. A.W. (Arjen) Schep


The dissertation of mr. dr. A.W. (Arjen) Schep is published by Eburon, in Delft (ISBN 978 90 5972 632 1). 

The title of the dissertation is: Towards Balanced Cost Recovery by Municipalities
Recovering costs of construction of public amenities with betterment levies, land operating contributions, business funds and Business Investment Zone contributions.

Promotor was prof.dr. J.A. Monsma.

Contract Research

The ESBL conducts scientific research in the field of taxation by municipalities, water boards and other local authorities in the Netherlands and abroad. The research focuses on the tax law and economic aspects of local taxes. Part of the research is commissioned by third parties, like municipalities and government ministries.

Organizing and contributing to conferences, seminars etc. is also considered to be a part of the tasks of the ESBL. Furthermore the ESBL regularly hosts in-company training, especially for municipal organizations.

In addition, the ESBL publishes a brochure series and provides the Interlokaal, a six-monthly contribution in the Tax Journal (het Belastingblad) published by Kluwer.