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. Sewnarain | Secretary/ Treasurer | Municipality of Rotterdam |
| mr. drs. J.G. Bakker MPM | Member | Municipality of Amsterdam |
| mr. S. Habieb MFP | Member | Municipality of 'the Hague |
| mr. G. Schipper | Member | National Association for Taxes of Local Governments (LVLB) |
| mr. prof. dr. M.F. de Wilde LL.M | Member | Erasmus School of Law (EUR) |
| mr. prof. dr. P. Kavelaars | Member | Erasmus 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.
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General contact
Prof. mr. dr. A.W. Schep
Scientific director
- Email address
- schep@law.eur.nl
Press
Ronald de Groot
Communications advisor
- Email address
- rdegroot@ese.eur.nl
- Phone
- +31 6 53 641 846