Nyenrode Appoints Dr. Ruud van den Dool as Professor of Fiscal Economics & Tax Accounting

Nyenrode Business University has appointed Dr. R.P. (Ruud) van den Dool as Professor of Fiscal Economics & Tax Accounting, effective February 6. In this role, he will focus on research and teaching related to the economic effects of taxation on businesses and individuals, with particular emphasis on simplification and efficiency. Dr. van den Dool will be affiliated with the Nyenrode Center for Corporate Reporting, Finance & Tax.

Van den Dool is a recognized expert in the field of taxation and fiscal-economic policy. He has published extensively over many years on tax law, fiscal profit determination, financial reporting law, and tax policy, and he regularly contributes to public and policy debates on the design of tax systems.

A key focus of his work is the efficiency of the Dutch tax system. He advocates a dual tax system in which labor income and capital income are taxed separately, without differential treatment of comparable types of capital income. Such a system reduces opportunities for tax arbitrage, improves the efficiency of taxation, and supports economic dynamism and competitiveness. It may also contribute to a more balanced approach to the taxation of wealth (Box 3).

Van den Dool earned his PhD in 2009 from Erasmus University Rotterdam with a dissertation titled Taxation of Capital Income for Individuals. He has been affiliated with the university’s Fiscal Economics Institute since 1991, initially as an Assistant Professor and later as a Guest Lecturer, including for the course Taxation of Multinational Enterprises. In 2024, he joined the University of Amsterdam as an Associate Professor of Fiscal Economics, where he also served as Head of the Fiscal Economics section beginning in January 2025.

In addition to his academic career, Van den Dool works as an independent tax advisor. He advises companies and high-net-worth individuals and provides technical and policy support to both private-sector and public-sector organizations. He is also active as an author and editor for several leading tax journals and professional publications.

Fiscal Economics with Societal Impact

According to Van den Dool, fiscal economics affects nearly every aspect of society:
“Taxation influences entrepreneurship, labor force participation, and investment decisions. At Nyenrode, I aim to build a research environment that connects academic research directly to the practical challenges faced by government and business.”

With this appointment, Nyenrode further strengthens its position in fiscal-economic research and education. Prof. Dr. Michael Erkens, Director of the Center for Corporate Reporting, Finance & Tax, states: “Ruud van den Dool brings deep academic expertise and practical experience. He strengthens our fiscal-economic capabilities and bridges research and practice, enabling academic insights to reach policymakers and businesses more quickly. This supports our ambition to further develop Nyenrode as the leading knowledge hub in the Netherlands for applied fiscal-economic research.”

Van den Dool will play a key role in teaching within the MSc in Fiscal Economics, the MSc in Tax Law, as well as Nyenrode’s executive education and continuing professional education programs.