Francis Weyzig

Tax, finance and development

Publications

Academic articles

Gunn, A., Koch, D.-J. & Weyzig, F. (2020). A Methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands. Journal of International Accounting, Auditing and Taxation, 39(June 2020). Download this article

Weyzig, F. (2014). The capital structure of large firms and the use of Dutch financing entities. Fiscal Studies, 35(2), 139-164. Link to journal page

Weyzig, F. (2013). Tax treaty shopping: Structural determinants of Foreign Direct Investment routed through the Netherlands. International Tax and Public Finance, 20(6), 910-937. Download this article

Weyzig, F. (2009). Political and economic arguments for Corporate Social Responsibility: Analysis and a proposition regarding the CSR agenda. Journal of Business Ethics, 86(4): 417-428. Link to journal page

Weyzig, F., & Van Dijk, M. (2009). Incoherence between Tax and Development Policies: The Case of the Netherlands. Third World Quarterly, 30(7): 1259-1277. Link to journal page

Weyzig, F. (2007). Corporate Social Responsibility in Mexico: How changes in the behaviour of multinational enterprises contribute to economic development. Accountancy Business and the Public Interest, 6(1): 1-157. Download this article

Weyzig, F. (2006). Local and Global Dimensions of Corporate Social Responsibility in Mexico. Journal of Corporate Citizenship, 24 (Winter 2006): 69-81. Link to journal page 

Book chapters

Weyzig, F. (2014). Een nieuwe fase in financiering voor ontwikkeling. In S. Verwer, L. Schulpen & R. Ruben (Eds.), Hoe nu verder? 65 jaar Nederlandse ontwikkelingssamenwerking (pp. 365-377). Arnhem: LM Publishers. Link to book page / Read book online

Slob, B., & Weyzig, F. (2010). Corporate Lobbying and Corporate Social Responsibility: Aligning Contradictory Agendas. In J. C. Marques & P. Utting (Eds.), Business, Politics and Public Policy: Implications for Inclusive Development (pp. 160-183). Basingstoke: Palgrave Macmillan. Link to book page

Weyzig, F. (2009). Business and Development in the Netherlands in 2007. In P. Hoebink (Ed.), The Netherlands Yearbook on International Cooperation 2008 (pp. 221-231).  Assen: Van Gorcum. Link to book page 

Selection of reports, briefing papers and statements

Doorrekening beleidsopties voor terugdringen armoede. CPB Netherlands (2023). With E. Griffioen, R. van Elk & M. Verberk. Download this document

Een economisch afwegingskader voor belastinginstrumenten. CPB Netherlands (2023). With E. Hamelink, A. Lejour & A. Goris-Trommelen. Download this document

Case studies on member states’ national tax policies – the Netherlands. Introductory statement for public hearing in the European Parliament, FISC sub-committee on tax matters, 28 March 2022. Visit public hearing webpageDownload introductory statement

The road to acceptable conduit activities. Committee on Conduit Companies (2021). Advisory report to the Dutch Ministry of Finance. Download this report / Download original Dutch version

Comments on the Statement on a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The BEPS Monitoring Group (2021). With S. Picciotto, A. Oguttu, J. Kadet, A. Waris and others. Download these comments

Analyse verwachte effecten Baangerelateerde Investeringskorting en alternatieven. CPB Netherlands (2020). With C. van Essen & H. Kranendonk. Download this document

Rendementen op spaargeld en staatsobligaties in 2013-2016. CPB Netherlands (2020). Download this document

Response to the OECD public consultation on the global anti-base erosion proposal. Oxfam (2019). With S. Ruíz Rodríguez. Download this document

In support of a comprehensive tax reform to stop corporate tax dodging and limit tax competition. Oxfam policy note (2019). With L. Langerock, Q, Parrinello & S.Ruíz Rodríguez. Download this policy note

Belastinglek Nederland. Oxfam Novib (2019). With E. Berkhout. Download this report

Response to the OECD public consultation on addressing the tax challenges of the digitalisation of the economy. Oxfam (2019). With J. Langerock & S. Ruiz Rodriguez. Download this document

Still broken: Governments must do more to fix the international corporate tax system. TJN & Oxfam International (2015). Download this briefing paper

IBFD spillover analysis: Possible effects of the Irish tax system on developing economies. Irish Department of Finance (2015). With L. Kosters, C. Kool & J. Groenewegen. Download this study

Een schuldbewust land: Naar een stabiel en duurzaam Nederland. Sustainable Finance Lab (2014). With R. van Tilburg. Download this report

The Price of Doing Too Little Too Late: The impact of the carbon bubble on the EU financial system. Green European Foundation (2014). With B. Kuepper, J.W. van Gelder & R. van Tilburg. Download this study

Evaluation issues in financing for development: Analysing effects of Dutch corporate tax policy on developing countries. IOB Study No. 386. Ministry of Foreign Affairs. Download this study

Achtergrondnotitie bij de inbreng voor de Commissie Structuur Nederlandse Banken van leden van het Sustainable Finance Lab. Sustainable Finance Lab (2013). With R. van Tilburg. Download this paper

Nederlandse belastingfaciliteiten voor concernfinanciering: Gebruik van het CFA-regime en consequenties voor nieuwe wetgeving. SOMO (2008). Download this report

Taxation and Financing for Development. SOMO (2008). With M. Kokke. Download this report 

Tax haven and development partner: Incoherence in Dutch government policies? SOMO (2007). With M. van Dijk. Download this report

The Netherlands: A Tax Haven? SOMO (2006). With M. van Dijk & R. Murphy.Download this report 

Book review

Weyzig, F. (2012). Book review of: M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, & M. Zagler (Eds.) (2010). Tax Treaties: Building Bridges between Law and Economics. Vienna: IBFD. Tax justice Focus, 7(2), 13-14. Download this book review