
Koen Caminada

- Professor of Empirical Analysis of Tax and Social Policy
E-mail: c.l.j.caminada@law.leidenuniv.nl
Address: Steenschuur 25, 2311 ES Leiden, room A 2.53
Phone: ++31 71 527 7756
CV (pdf)
Research interests:
- Empirical Analysis of Tax Law and Social Policy
- Social Security
- Fiscal and Tax Policy
- Income Distribution and Poverty
Education:
- PhD, Leiden University (1997), thesis on Liability Progression and Tax Revenue Elasticy (in Dutch: De progressie van het belastingstelsel).
- Economics, Erasmus University Rotterdam (1986-1992)
- Courses on Advanced Public Finance and Advanced Monetary Economics, Catholic University Leuven, Belgium (1991-1992)
Current positions:
Fellow:
Research grants:
- SNS Reaal Bank (1997-2003)
- Dutch Association of Insurers, Verbond van Verzekeraars (1999-2003)
- GAK Foundation (2004)
- Dutch Ministry of Economic Affairs (2004/2005)
- GAK Foundation (2005-)
Other:
- Member of the board of editors Tijdschrift voor Openbare Financien (Dutch Journal of Public Finance) (2007-)
- Member of the board of the Foundation for Public Finance (Wim Drees Stichting) (2008-)
- Editor Department of Economics Research Memorandum, Leiden University (2000-)
- Referee (among others): International Tax and Public Finance, FinanzArchiv, Journal of Income Inequality, Public Finance and Management, and Journal of Applied Economics.
Teaching:
-
Empirical Research Methods in Law
- Seminar Economic Policy
- Public Sector Economics / Public Finance I
- Principles of Economics
- Public Economics / Public Finance II
- Thesis supervisor
Personal data:
- Date of birth: December 24th, 1966
- Married, three children
- Home address: Hoornbruglaan 32, 2281 AW Rijswijk, The Netherlands
My inspiration:
Measuring the effects of tax rules and social policy is a tricky business, requiring a creative combination of science, craft and art. If done well, it produces both truth and beauty. The research on the empirical analysis of tax rules and social policy focuses on the effects and impact of government policy. Empirical research may, for example, determine the effects of changes in the social security system and old age pension schemes for several socio-economic groups, and the economic aspects of tax reforms. However, empirical findings may (not) be in line with the expectations of policy makers. Research should therefore examine tax policy and social rules critically. My inspiration is to motivate others – researchers, policy makers, students – to apply empirical work themselves.
Selected publications
- K.P. Goudswaard and K. Caminada (2010), 'The redistributive effect of public and private social programs: a cross-country empirical analysis', International Social Security Review, vol. 63, no.1, 1-19.
- K. Caminada and K.P. Goudswaard (2009), 'Effectiveness of Poverty Reduction in the EU15. A Descriptive Analysis.', Poverty & Public Policy, Vol. 1, Iss. 2, Article 5, 1-51.
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K. Caminada and K.P. Goudswaard (2009), 'Social Expenditure and Poverty Reduction in the EU15 and other OECD Countries', Department of Economics Research Memorandum 2009.02, Leiden University, 33 p.
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K. Caminada and K. Goudswaard (2008), 'Revenue Effects of Tax Facilities for Pension Savings', Atlantic Economic Journal 36(2), 233-246.
- K.P. Goudswaard, C.L.J. Caminada and H. Vording (2006), 'Financing the Welfare State', Tax Notes International 42(8), 731-737.
- C.L.J. Caminada and K.P. Goudswaard (2005), 'Are public and private social expenditures complementary?', International Advances in Economic Research 11(2), 175-189.
- K. Caminada and K.P Goudswaard (2004), 'The fiscal subsidy on pension savings in the Netherlands', Tax Notes International 33(13), 1231-1240.
- K.P Goudswaard and C.L.J. Caminada (2003), 'Convergence of Social protection Reviewed', in: A.P. Ros en H.R.J. Vollebergh (eds.), Ontwikkeling en overheid, Sdu, Den Haag, 97-105.
- K. Caminada and K.P. Goudswaard (2002), 'Income Distribution and Social Security in an OECD Perspective', in: R. Sigg and C. Behrendt (eds.), Social Security in the Global Village, International Social Security Series, Volume 8, Transaction Publishers, New Brunswick / Londen, 163-188.
- K. Caminada and K.P. Goudswaard (2001), 'Does a Flat Rate Personal Income Tax Reduce Tax Progressivity? A Simulation for the Netherlands', Public Finance & Management 1(4), 471-500.
- H. Vording and K. Caminada (2001), 'Tax co-ordination: crossing the Rubicon?', in: D.A. Albregtse, A.L. Bovenberg en L.G.M. Stevens (eds.), Er zal geheven worden!, Opstellen aangeboden aan Prof. dr. S. Cnossen, Kluwer, Deventer, 335-345.
- K. Caminada and K.P. Goudswaard (2001), 'International Trends in Income Inequality and Social Policy', International Tax and Public Finance 8(4), 395-415.
- K. Caminada and K.P. Goudswaard (2001), 'The Final Tax Reform? Effects of a Flat Rate Individual Income Tax', European Taxation 41(2), 42-46.
- K. Caminada and K.P. Goudswaard (1996), 'Progression and Revenue Effects of Income Tax Reform', International Tax and Public Finance 3(1), 57-66.
Some recent working papers
- K. Caminada and K.P. Goudswaard (2010), 'Social Income Transfers and Poverty Alleviation in the EU15 and other OECD Countries. An empirical analysis, Department of Economics Research Memorandum 2010.01, Leiden University, forthcoming, (+ Annex).
- M. Martin and K. Caminada, 'Welfare Reform in the United States. A descriptive policy analysis', Department of Economics Research Memorandum 2009.03, Leiden University.
- K. Caminada and K. Goudswaard, 'Social Expenditure and Poverty Reduction in the EU15 and other OECD Countries', Department of Economics Research Memorandum 2009.02, Leiden University, (+ Annex).
- K. Caminada and K.P. Goudswaard (2008), ‘Effectiveness of poverty reduction in the EU. A descriptive analysis’, Department of Economics Research Memorandum 2008.06, Leiden University.
- K. Caminada, K.P. Goudswaard and O.P. van Vliet (2008), 'Patterns of welfare state indicators in the EU: Is there convergence?', Department of Economics Research Memorandum 2008.05, Leiden University.
- K.P. Goudswaard and K. Caminada (2008), 'The redistributive impact of public and private social expenditure', Department of Economics Research Memorandum 2008.04, Leiden University.
Forthcoming
- K. Caminada, K.P. Goudswaard and O.P. van Vliet (2010), 'Patterns of welfare state indicators in the EU: Is there convergence?', Journal of Common Market Studies, vol. 48, nr. 3.
- K. Caminada and K.P. Goudswaard (2010), ‘The redistributive impact of public and private social expenditure’, bookchapter.
- K. Caminada and K.P. Goudswaard (2010), 'How well is social expenditure targeted to the poor?', bookchapter.
Conference papers
- 'Effectiveness of Poverty Reduction in the EU15. An Empirical Analysis’, 16th International Research Seminar on Issues in Social Security, Social Security, Poverty and Exclusion in Rich and Poor Countries, FISS, Sigtunahöjden, Sweden, June 18th, 2009.
- ‘Effectiveness of poverty reduction in the EU’, 66th International Atlantic Economic Conference, Montreal, Canada, October 11th, 2008.
- 'Patterns of welfare state indicators in the EU: Is there convergence?', 64th Congress of the International Institute of Public Finance, Maastricht, Netherlands, August 24th, 2008.
- ‘Convergence of net social protection levels’, 62nd Congress of the International Institute of Public Finance, Paphos, Cyprus, August 30th, 2006.
- ‘Budgetary costs of tax facilities for pension savings: an empirical analysis.’, 60th International Atlantic Economic Conference, New York, October 7th, 2005.
- ‘The Fiscal Subsidy on Pension Saving in he Netherlands’, 60th Congress of the International Institute of Public Finance, Milan, Italy, August 23rd, 2004.
- ‘Are public and private social expenditures complementary?’, 57th International Atlantic Economic Conference, Lisbon, Portugal, March 12th, 2004.
- ‘International Trends in Income Inequality and Social Policy’, The Year 2000 International Research Conference on Social Security (ISSA), Helsinki, Finland, September 27th, 2000.
- ‘International Trends in Income Inequality and Social Policy’, 56th Congress of the International Institute of Public Finance, Seville, Spain, August 30th, 2000.
- ‘Social Policy and Income Distribution: An Empirical Analysis for the Netherlands’, 55th Congress of the International Institute of Public Finance, Moscow, Russia, August 26th, 1999.
- ‘Income Effects of a Flat Tax: An Empirical Analysis for the Netherlands’, 53rd Congress of the International Institute of Public Finance, Kyoto, Japan, Augustus 26th, 1997.
- ‘Environmental Tax Competition Among Jurisdiction’, EAERE‑conference, Krakow, Poland, June 1992.