Universiteit Leiden

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Matthijs Appelman


Mr.drs. M.D. Appelman
+31 71 527 7840

Matthijs Appelman is affiliated to the Department of Tax Law as Ph.D. Fellow since September 2023.

More information about Matthijs Appelman


Matthijs Appelman completed a bachelor's degree in political science at the VU University (2014), the Research Master Social Sciences at the UvA (2017) and the post-initial master tax law at Radboud University (2020).


Matthijs worked at PwC Nederland from Sept. 2018 till Aug. 2023. During the first three years, he rotated as a Tax Trainee within the tax advice practice across different tax law departments. The last two years he worked at the Knowledge Center (tax technical office), where he worked as a tax expert and information analyst. There was particular focus on Tax Technology, the confluence of tax advice and digital developments.

Furthermore, from Aug. 2021 to July 2023, Matthijs worked for one day a week as tax law lecturer at the Radboud University. The work here consisted of teaching "Income Tax" and "Income and Corporate Tax" in workgroup format and supervising master's theses.

Since Sept. 2023, Matthijs has been working full-time at the tax law department of Leiden University as a Ph.D.-Fellow.

Research areas

Matthijs' research focuses on the taxation of middle and lower incomes. There is particular interest in income tax and its confluence with the income dependent benefits system and social security. There is also an interest in following an interdisciplinary research approach and combining social/political sciences and legal research.

The doctoral research focuses on partnership as reflected in various tax laws, the income dependent benefits system and social security. Areas of focus are the legitimation grounds and coherence of different concepts.

Teaching activities

Matthijs gives lectures and supervises workgroups in the courses "Direct Taxes I" and "Income and Corporation Tax". He also supervises theses.


  • Faculteit Rechtsgeleerdheid
  • Instituut Fiscale en Economische vakken
  • Belastingrecht

Work address

Kamerlingh Onnes Building
Steenschuur 25
2311 ES Leiden



No relevant ancillary activities

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