Dr. Ton Mertens

Assistant Professor

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Biography

Ton Mertens is a visiting lecturer at the University of Amsterdam's Faculty of Law specializing in Tax Law. He teaches courses related to wage taxes and coordinates the master's course in wage taxation. In addition to his teaching responsibilities, he works as an independent tax advisor and frequently publishes in legal and tax journals. He has authored several books, including 'The Principle of Least Pain: An Introduction to Wage Taxation', which was published by Ars Aequi Libri. Mertens has extensive experience beyond academia as well, having held various roles including tax advisor for Loyens & Loeff N.V., policy officer at the Ministry of Finance, and a judge at the Court of Appeal in 's-Hertogenbosch. He is involved with the Dutch Order of Tax Advisors, where he serves as a board member of the section on Wage Tax and Social Insurances. His teaching extends to supervision of bachelor and master theses on wage taxation topics, reflecting his commitment to guiding students in their academic pursuits. Mertens' work demonstrates a deep engagement with the field of tax law, making significant contributions to both education and professional practice in the Netherlands.

Research Interests

Experience

Lecturer

2020-01-01 — Present

University of Amsterdam • Amsterdam, Netherlands

Teaching courses on wage taxation and coordinating master's courses.

Board Member

2015-01-01 — Present

Dutch Order of Tax Advisors • Netherlands

Serving on the Wage Tax and Social Insurances Committee.

Judge

2010-01-01 — Present

Court of Appeal in 's-Hertogenbosch • Netherlands

Serves as a substitute judge.

Tax Advisor

2012-01-01 — Present

Mr. A.L. Mertens B.V. • Netherlands

Independent tax advisor.

Lecturer

2015-01-01 — 2021-01-01

Vrije Universiteit Amsterdam • Amsterdam, Netherlands

Lectured on tax law.

Tax Advisor

2001-01-01 — 2011-01-01

Loyens & Loeff N.V. • Netherlands

Provided tax advisory services.

Requirements for University of Amsterdam

Master Program
Requirements
GPA Requirement
Required:3
IELTS
Listening
Required:6
Reading
Required:6
Writing
Required:6
Speaking
Required:6
Overall
Required:6.5
TOEFL
Listening
Required:22
Reading
Required:22
Writing
Required:22
Speaking
Required:22
Total
Required:92
GMAT
Total Score
Required:560
Overall
Required:560
Prerequisites
Academic Bachelor's degree in a relevant field Mathematics and Statistics proficiency Micro- and Macro-economics courses
Application Checklist
  • Bachelor's Diploma and Transcripts
  • Curriculum Vitae
  • Motivation Letter
  • English Language Proficiency Certificate
  • GMAT or GRE score report
Specialization Notes

Includes departments like Economics, Business Administration, Finance, and Marketing.