In a globalized world, central and local governments have less fiscal autonomy than before, but what are the boundaries of this autonomy, what influences these boundaries and what are the consequences of these boundaries? Such questions are important not only from an academic point of view, but also for the tax community (such as tax practitioners, civil servants and judges) and society as a whole. The research programme Fiscal Autonomy and its Boundaries, which is part of the Erasmus School of Law, approaches these questions through three themes:

  • Effects of European Union and international (tax)law (Doorwerking Unierecht en internationaal (belasting)recht);
  • Local taxes in the 21st century (Lokale belastingheffing in de 21e eeuw);
  • Instrumentalism (Instrumentalisering), more specific tax incentives for art, culture and charities.