{"id":87725,"date":"2018-06-07T12:34:23","date_gmt":"2018-06-07T10:34:23","guid":{"rendered":"https:\/\/www.erasmusmagazine.nl\/en\/?p=87725"},"modified":"2025-12-19T11:23:00","modified_gmt":"2025-12-19T10:23:00","slug":"omstreden-rsm-onderzoek-stond-aan-de-basis-van-afschaffen-dividendbelasting","status":"publish","type":"post","link":"https:\/\/www.erasmusmagazine.nl\/en\/2018\/06\/07\/omstreden-rsm-onderzoek-stond-aan-de-basis-van-afschaffen-dividendbelasting\/","title":{"rendered":"Controversial RSM study used as grounds for abolishing dividend tax"},"content":{"rendered":"<p>A controversial Rotterdam School of Management (RSM) report was used to legitimise abolishing the dividend tax. This was <a href=\"https:\/\/www.ftm.nl\/artikelen\/shell-rsm-onderzoek-dividendbelasting?share=1\">reported<\/a> on the investigative journalism website Follow the Money.<\/p>\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2017\/09\/05172952\/demonstratie-SP-Shell-RSM-1280x853.jpg?image-crop-positioner-ts=1766139124\" alt=\"\" class=\"wp-image-80310\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2017\/09\/05172952\/demonstratie-SP-Shell-RSM-1280x853.jpg?image-crop-positioner-ts=1766139124 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2017\/09\/05172952\/demonstratie-SP-Shell-RSM-875x583.jpg?image-crop-positioner-ts=1766139124 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2017\/09\/05172952\/demonstratie-SP-Shell-RSM-300x200.jpg?image-crop-positioner-ts=1766139124 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2017\/09\/05172952\/demonstratie-SP-Shell-RSM.jpg?image-crop-positioner-ts=1766139124 2000w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><figcaption class=\"wp-element-caption\"><p data-component=\"image-credits\" class=\"flex flex-wrap gap-2 items-center text-base\">\n\t<span aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M19.5 5.25H16.9012L15.6234 3.33375C15.555 3.23114 15.4623 3.147 15.3535 3.08879C15.2448 3.03057 15.1233 3.00007 15 3H9C8.87665 3.00007 8.75522 3.03057 8.64648 3.08879C8.53773 3.147 8.44502 3.23114 8.37656 3.33375L7.09781 5.25H4.5C3.90326 5.25 3.33097 5.48705 2.90901 5.90901C2.48705 6.33097 2.25 6.90326 2.25 7.5V18C2.25 18.5967 2.48705 19.169 2.90901 19.591C3.33097 20.0129 3.90326 20.25 4.5 20.25H19.5C20.0967 20.25 20.669 20.0129 21.091 19.591C21.5129 19.169 21.75 18.5967 21.75 18V7.5C21.75 6.90326 21.5129 6.33097 21.091 5.90901C20.669 5.48705 20.0967 5.25 19.5 5.25ZM15.375 12.375C15.375 13.0425 15.1771 13.695 14.8062 14.25C14.4354 14.8051 13.9083 15.2376 13.2916 15.4931C12.6749 15.7485 11.9963 15.8154 11.3416 15.6852C10.6869 15.5549 10.0855 15.2335 9.61351 14.7615C9.14151 14.2895 8.82007 13.6881 8.68985 13.0334C8.55962 12.3787 8.62646 11.7001 8.88191 11.0834C9.13735 10.4667 9.56993 9.93964 10.125 9.56879C10.68 9.19794 11.3325 9 12 9C12.8951 9 13.7535 9.35558 14.3865 9.98851C15.0194 10.6214 15.375 11.4799 15.375 12.375Z\" fill=\"currentColor\"\/>\n<\/svg>\n<\/span>\n\t<span class=\"sr-only\">Image by:<\/span>\n\n\t\t\t<span>\n\t\t\t\t\t\t\t<span>Sandra Beckerman<\/span>\t\t\t\t\t<\/span>\n\t<\/p>\n<\/figcaption><\/figure><h2 class=\"wp-block-heading\">More <\/h2><ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2017\/05\/24\/decaan-rsm-banden-met-shell-doorsnijden-lost-niets-op-integendeel-2\/\">RSM dean: \u2018Severing ties with Shell won\u2019t solve a thing. On the contrary.\u2019<\/a><\/li><li><a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2017\/09\/05\/sp-demonstreert-tegen-innige-banden-tussen-rsm-en-shell\/\">SP organises demo against \u2018very close ties\u2019 between RSM and Shell<\/a><\/li><li><a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2017\/05\/16\/shell-kan-opzet-rsm-curriculum-beinvloeden\/\">\u2018Shell able to influence design of RSM curriculum\u2019<\/a><\/li><li><a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2017\/05\/18\/rsm-3-shell-een-onmogelijke-liefde-2\/\">RSM and Shell: an (im)possible relationship?<\/a><\/li><\/ul><p>An RSM study on the business climate for head offices in the Netherlands turned up in the memos used as grounds for abolishing the dividend tax, a controversial political move that should improve the business climate, but costs tax payers 1.4 billion euro per year. The report in question is <a href=\"https:\/\/www.erim.eur.nl\/fileadmin\/default\/content\/erim\/research\/centres\/inscope\/admin\/c_news\/top100%20concernhoofdkantoren%2020090608.pdf\"><em>Wederzijds Profijt<\/em><\/a><em>: de strategische waarde van de top 100 concernhoofdkantoren voor Nederland en van Nederland voor deze top 100 (the strategic value the top 100 corporate headquarters represent for the Netherlands and vice versa)<\/em>. What is striking is that this is the only scholarly source in the documents that emerged last April in relation to the dividend tax.<\/p>\n<h2 class=\"wp-block-heading\">Scientific integrity<\/h2><p>The report is <a href=\"https:\/\/www.erasmusmagazine.nl\/2017\/05\/16\/shell-kan-opzet-rsm-curriculum-beinvloeden\/\">controversial<\/a> because the employers\u2019 organisation VNO-NCW (Confederation of Netherlands Industry and Employers) had previously used the report to lobby for another tax measure that would benefit large corporations. Added to that was the fact that an investigation conducted by the think-tank Changerism revealed that Shell, along with a number of other companies, had paid for the study. However, the authors of the report, four RSM scholars, did not name these companies as financers of the research. This contravenes the Netherlands Code of Conduct for Scientific Practice, which requires that external financers in publications be named.<\/p>\n<p>The Scientific Integrity Committee is <a href=\"https:\/\/www.erasmusmagazine.nl\/2017\/10\/05\/officiele-klacht-ingediend-tegen-shell-onderzoek-rsm\/\">currently investigating<\/a> one of the report\u2019s authors. In the wake of his Changerism investigation, sociologist Vatan H\u00fczeir submitted a complaint to the Committee citing his concerns with the report, including the omission of the external financers and the scientific reliability of the report.<\/p>\n\n\t<div data-name=\"acf\/persons\" class=\"mt-6 md:mt-8 lg:mt-10\" >\n\t\t\t\t\t<h2 class=\"sr-only\">De redactie<\/h2>\n\t\t\n\t\t<div class=\"space-y-6\">\n\n\t\t\t\n\t\t\t<ul class=\"grid grid-cols-1 md:grid-cols-2 gap-4 md:gap-8 md:items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t<div data-component=\"teaser-person\" class=\"relative flex gap-4 items-center md:gap-8\">\n\n\t\t\t<span class=\"image:rounded-full image:size-20 image:aspect-square image:object-cover md:image:size-36 shrink-0\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"1600\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/Tim-Ficheroux_profielfoto-bol_Leroy-Verbeet-2026-1600x1600.jpg?image-crop-positioner-ts=1768313449\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/Tim-Ficheroux_profielfoto-bol_Leroy-Verbeet-2026-1600x1600.jpg?image-crop-positioner-ts=1768313449 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/Tim-Ficheroux_profielfoto-bol_Leroy-Verbeet-2026-875x875.jpg?image-crop-positioner-ts=1768313449 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/Tim-Ficheroux_profielfoto-bol_Leroy-Verbeet-2026-300x300.jpg?image-crop-positioner-ts=1768313449 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/Tim-Ficheroux_profielfoto-bol_Leroy-Verbeet-2026-1280x1280.jpg?image-crop-positioner-ts=1768313449 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/Tim-Ficheroux_profielfoto-bol_Leroy-Verbeet-2026-1536x1536.jpg?image-crop-positioner-ts=1768313449 1536w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/Tim-Ficheroux_profielfoto-bol_Leroy-Verbeet-2026-2048x2048.jpg?image-crop-positioner-ts=1768313449 2048w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/>\n\t\t<\/span>\n\t\n\t<div>\n\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/persons\/tim-ficheroux\/\" class=\"absolute-link font-tiempos-headline underline hocus:no-underline decoration-1 underline-offset-2 text-lg text-current\">Tim Ficheroux<\/a>\n\n\t\t\t\t\t<p class=\"text-md\">Desk editor<\/p>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\t<div data-name=\"acf\/posts\" class=\"alignfull py-6 md:py-8 lg:py-10 bg-white\" >\n\t\t<div class=\"container-fixed\">\n\n\t\t\t\n\t\t\t<div class=\"space-y-6 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src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-1280x720.jpg?image-crop-positioner-ts=1776775960\" class=\"attachment-video_xl size-video_xl\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-1280x720.jpg?image-crop-positioner-ts=1776775960 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-500x282.jpg?image-crop-positioner-ts=1776775960 500w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-832x468.jpg?image-crop-positioner-ts=1776775960 832w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/>\n\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 p-4 @md:p-8 @xl:p-8 \">\n\n\t\t\t\t<h3 class=\"text-md @sm:text-xl @md:text-2xl @xl:text-2xl\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/21\/universiteit-neemt-maatregelen-na-rapport-antisemitismebestrijding\/\" class=\"absolute-link text-current underline-offset-2 decoration-2 hocus:underline @md:decoration-3 @xl:decoration-4 inline-block\">\n\t\t\t\tUniversity takes measures after report on combating antisemitism\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-21\">21 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div 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height=\"460\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-460x460.jpg?image-crop-positioner-ts=1776775960\" class=\"attachment-square_lg size-square_lg\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-460x460.jpg?image-crop-positioner-ts=1776775960 460w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-115x115.jpg?image-crop-positioner-ts=1776775960 115w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/schoonspuiten-cleaning-graffiti-tentenkamp-encampment-gaza-protest_van-der-goot_eur_5_19.5.25_esther-dijkstra-230x230.jpg?image-crop-positioner-ts=1776775960 230w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 \">\n\t\t\t\t<h3 class=\"text-md @lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/21\/universiteit-neemt-maatregelen-na-rapport-antisemitismebestrijding\/\" class=\"absolute-link text-current hocus:underline inline-block\">\n\t\t\t\tUniversity takes measures after report on combating antisemitism\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-21\">21 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tSafety\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t<\/li>\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<li class=\"@container\">\n\t\t\t\t\n<div data-component=\"teaser-post\" class=\"block-theme-sand hidden lg:flex h-full relative flex bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\tflex-col @xl:flex-row\">\n\t\t\t<div class=\"relative image:w-full image:aspect-video image:object-cover shrink-0 w-full @xl:w-1\/2\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1080\" height=\"720\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui.jpg?image-crop-positioner-ts=1766139443\" class=\"attachment-video_xl size-video_xl\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui.jpg?image-crop-positioner-ts=1766139443 2560w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-875x583.jpg?image-crop-positioner-ts=1766139443 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-1600x1067.jpg?image-crop-positioner-ts=1766139443 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-300x200.jpg?image-crop-positioner-ts=1766139443 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-1280x854.jpg?image-crop-positioner-ts=1766139443 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-1536x1024.jpg?image-crop-positioner-ts=1766139443 1536w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-2048x1366.jpg?image-crop-positioner-ts=1766139443 2048w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-150x100.jpg?image-crop-positioner-ts=1766139443 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-225x150.jpg?image-crop-positioner-ts=1766139443 225w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/>\n\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 p-4 @md:p-8 @xl:p-8 \">\n\n\t\t\t\t<h3 class=\"text-md @sm:text-xl @md:text-2xl @xl:text-2xl\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/21\/gemeenten-moeten-verkamering-makkelijker-maken-vindt-lsvb\/\" class=\"absolute-link text-current underline-offset-2 decoration-2 hocus:underline @md:decoration-3 @xl:decoration-4 inline-block\">\n\t\t\t\tMunicipalities should make house-sharing easier, says LSVb\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-21\">21 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tHousing\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\n<div data-component=\"teaser-post-small\" class=\"block-theme-sand lg:hidden relative flex h-full bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\ttheme-mocha:bg-white! theme-violet:bg-white! theme-sand:bg-white!\n\tflex-row gap-4 @md:gap-8 p-4 @md:p-6\">\n\t\t\t<div class=\"image:w-full image:aspect-square image:object-cover shrink-0 size-17.5 @sm:size-21.25 @md:size-30 @lg:size-40\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"307\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui.jpg?image-crop-positioner-ts=1766139443\" class=\"attachment-square_lg size-square_lg\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui.jpg?image-crop-positioner-ts=1766139443 2560w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-875x583.jpg?image-crop-positioner-ts=1766139443 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-1600x1067.jpg?image-crop-positioner-ts=1766139443 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-300x200.jpg?image-crop-positioner-ts=1766139443 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-1280x854.jpg?image-crop-positioner-ts=1766139443 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-1536x1024.jpg?image-crop-positioner-ts=1766139443 1536w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-2048x1366.jpg?image-crop-positioner-ts=1766139443 2048w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-150x100.jpg?image-crop-positioner-ts=1766139443 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2025\/11\/13133514\/student-room-kamer-huisvesting-buiten-deur-fietsen_nov2025_breadie_nhat-minh-bui-225x150.jpg?image-crop-positioner-ts=1766139443 225w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 \">\n\t\t\t\t<h3 class=\"text-md @lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/21\/gemeenten-moeten-verkamering-makkelijker-maken-vindt-lsvb\/\" class=\"absolute-link text-current hocus:underline inline-block\">\n\t\t\t\tMunicipalities should make house-sharing easier, says LSVb\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-21\">21 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tHousing\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t<\/li>\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<li class=\"@container\">\n\t\t\t\t\n<div data-component=\"teaser-post\" class=\"block-theme-sand hidden lg:flex h-full relative flex bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\tflex-col @xl:flex-row\">\n\t\t\t<div class=\"relative image:w-full image:aspect-video image:object-cover shrink-0 w-full @xl:w-1\/2\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1018\" height=\"720\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286\" class=\"attachment-video_xl size-video_xl\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286 2560w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-875x618.jpg?image-crop-positioner-ts=1766139286 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1600x1131.jpg?image-crop-positioner-ts=1766139286 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-300x212.jpg?image-crop-positioner-ts=1766139286 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1280x905.jpg?image-crop-positioner-ts=1766139286 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1536x1086.jpg?image-crop-positioner-ts=1766139286 1536w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-2048x1448.jpg?image-crop-positioner-ts=1766139286 2048w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-150x106.jpg?image-crop-positioner-ts=1766139286 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-225x159.jpg?image-crop-positioner-ts=1766139286 225w\" sizes=\"auto, (max-width: 1018px) 100vw, 1018px\" \/>\n\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 p-4 @md:p-8 @xl:p-8 \">\n\n\t\t\t\t<h3 class=\"text-md @sm:text-xl @md:text-2xl @xl:text-2xl\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/kabinet-wil-meer-tijdelijke-huurcontracten-voor-studenten\/\" class=\"absolute-link text-current underline-offset-2 decoration-2 hocus:underline @md:decoration-3 @xl:decoration-4 inline-block\">\n\t\t\t\tCabinet wants more temporary rental contracts for students\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tHousing\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\n<div data-component=\"teaser-post-small\" class=\"block-theme-sand lg:hidden relative flex h-full bg-sand-300\n\tblock-theme-violet:bg-white block-theme-violet:text-purple block-theme-mocha:bg-sand-500 block-theme-mocha:text-brown\n\tblock-theme-sand:bg-sand-300 block-theme-sand:text-neutral-900\n\tblock-theme-violet:outline-purple-100 block-theme-violet:outline-1 block-theme-violet:outline-t-0\n\ttheme-mocha:bg-white! theme-violet:bg-white! theme-sand:bg-white!\n\tflex-row gap-4 @md:gap-8 p-4 @md:p-6\">\n\t\t\t<div class=\"image:w-full image:aspect-square image:object-cover shrink-0 size-17.5 @sm:size-21.25 @md:size-30 @lg:size-40\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"325\" src=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286\" class=\"attachment-square_lg size-square_lg\" alt=\"\" srcset=\"https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-scaled.jpg?image-crop-positioner-ts=1766139286 2560w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-875x618.jpg?image-crop-positioner-ts=1766139286 875w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1600x1131.jpg?image-crop-positioner-ts=1766139286 1600w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-300x212.jpg?image-crop-positioner-ts=1766139286 300w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1280x905.jpg?image-crop-positioner-ts=1766139286 1280w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-1536x1086.jpg?image-crop-positioner-ts=1766139286 1536w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-2048x1448.jpg?image-crop-positioner-ts=1766139286 2048w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-150x106.jpg?image-crop-positioner-ts=1766139286 150w, https:\/\/www.erasmusmagazine.nl\/en\/wp-content\/uploads\/sites\/8\/2022\/05\/23145741\/Studentenhuisvesting-huur-tekort-studentenwoningen-renting-studentenhuis-woningnood-Stock-illustratie-Migle-Alonderyte-225x159.jpg?image-crop-positioner-ts=1766139286 225w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col gap-2 md:gap-4 \">\n\t\t\t\t<h3 class=\"text-md @lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.erasmusmagazine.nl\/en\/2026\/04\/20\/kabinet-wil-meer-tijdelijke-huurcontracten-voor-studenten\/\" class=\"absolute-link text-current hocus:underline inline-block\">\n\t\t\t\tCabinet wants more temporary rental contracts for students\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"flex flex-wrap gap-4 items-center\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm font-soehne text-neutral-900\" datetime=\"2026-04-20\">20 April 2026<\/time>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t<ul data-component=\"list-badges\" class=\"flex items-center gap-2 flex-wrap\" aria-label=\"Geplaatst in categorie\">\n\t\t\t\t\t<li>\n\t\t\t\t\t<div data-component=\"badge\" class=\"block-theme-violet:bg-purple font-soehne font-bold text-sm bg-brown-600 block-theme-violet:bg-purple text-white py-[2px] px-2\">\n\t\t\t\t\tHousing\n\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t\t\t\t<div class=\"text-right text-brown-600\">\n\t\t\t\t\t\t\n\n\n\n<a\n\tdata-variant=\"outline\"\n\tdata-size=\"default\"\n\tclass=\"group inline-flex justify-center items-center gap-2 cursor-pointer text-md font-soehne underline-offset-2 decoration-2 px-4 min-h-[3.75rem] border-2 border-current bg-transparent text-current font-bold hocus:underline w-full lg:w-auto\"\n\n\t\n\t\t\thref=\"\"\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t>\n\t\n\t\t\t\t\t<span data-button-text class=\"\">\n\t\t\tAll articles\n\n\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t<span class=\" flex items-center justify-center w-[1em] h-[1em] icon  \" aria-hidden=\"true\">\n\t\t\t<svg aria-hidden=\"true\" width=\"20\" height=\"17\" viewBox=\"0 0 20 17\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M18.25 7.5C18.8023 7.5 19.25 7.94772 19.25 8.5C19.25 9.05228 18.8023 9.5 18.25 9.5H1.75C1.19772 9.5 0.75 9.05228 0.75 8.5C0.75 7.94772 1.19772 7.5 1.75 7.5H18.25Z\" fill=\"currentColor\"\/>\n<path d=\"M10.793 1.04295C11.1835 0.65243 11.8165 0.65243 12.207 1.04295L18.957 7.79295C19.3476 8.18348 19.3476 8.81649 18.957 9.20702L12.207 15.957C11.8165 16.3475 11.1835 16.3475 10.793 15.957C10.4024 15.5665 10.4024 14.9335 10.793 14.543L16.8359 8.49999L10.793 2.45702C10.4024 2.06649 10.4024 1.43348 10.793 1.04295Z\" fill=\"currentColor\"\/>\n<\/svg>\n\n\t\t<\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A controversial Rotterdam School of Management (RSM) report was used to legitimise abolishing the dividend tax. This was reported on the investigative journalism website Follow the Money. More An RSM study on the business climate for head offices in the Netherlands turned up in the memos used as grounds for abolishing the dividend tax, a [&hellip;]<\/p>\n","protected":false},"author":36,"featured_media":80310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"editor_notices":[],"footnotes":""},"categories":[71],"em_content_type":[24778],"class_list":["post-87725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-campus","em_content_type-nieuws"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Controversial RSM study used as grounds for abolishing dividend tax<\/title>\n<meta name=\"description\" content=\"It appears that the abolition of the dividend tax is partly attributable to a controversial RSM study.\" \/>\n<meta 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