Sijbren Cnossen, born in Teroele, the Netherlands, in 1936. Ph.D. from Leiden University. Professor of Economics at Maastricht University and Professor of Tax Law, Emeritus, at Erasmus University Rotterdam.
Guest of the Rector (1 September 2003 – 31 December 2003)
EXCISE TAX POLICY IN THE EUROPEAN UNION
In line with my original research plan, the most important part of my stay at NIAS was devoted to completing the editorial work on a volume on excise taxes on smoking, drinking, gambling, polluting and driving. Oxford University Press will most likely publish the volume. Chapter 1 of the volume provides a synopsis of the issues covered in the various papers, which includes a section on Taxation of Tobacco that I authored jointly with Michael Smart of the University of Toronto. In addition, I found time to write an article on value-added taxation and to draft a paper on the reform and coordination of corporation taxes in the European Union. My stay at NIAS was most helpful in distancing myself from activities other than research and writing. The library services are outstanding and the absence of a telephone was a liberating experience. The lunches provided a congenial half hour of fellowship to get acquainted with the other inhabitants of the NIAS complex. NIAS should patent its 5-minutes talks. The five one and a half hour lectures with drinks (afterwards) provide an excellent opportunity to acquire a better understanding of what intrigues other researchers. NIAS provides an enjoyable social programme, which I could only savour incidentally, as I was not living on campus.