This research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the... Show moreThis research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the principle of legitimate expectations in Dutch tax law. The study involves both the legal perspective and the citizens' perspective.This study subjects the current legal position to a critical analysis and – partly based on insights from linguistics and communication science – explores options for improvement. The central question is: ‘Should the application of the principle of legitimate expectations in the provision of information by the Dutch Tax and Customs Administration to citizens be re-evaluated, and if so, how?’ Show less
Curaçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax treaty for the prevention of double taxation, namely with Norway. Curaçao has proven unsuccessful... Show moreCuraçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax treaty for the prevention of double taxation, namely with Norway. Curaçao has proven unsuccessful in the conclusion and ratification of full tax treaties. Until now, little attention has been paid to the underlying reasons why Curaçao has proven unsuccessful in building a tax treaty network. The central research question is: “How should Curaçao design its tax treaty policy in order to build a tax treaty network?” This study does not aim to provide recommendations on the technical aspects of a tax treaty policy or a model convention. Rather, the objective of this study is to identify the conditions for building a tax treaty network.The research identifies the obstacles for Curaçao to conclude (and ratify) tax treaties. Furthermore, the research shows which considerations are relevant for Curaçao to build a tax treaty network. The outcome of this research is an evaluation framework that can act as a guide for Curaçao when designing a tax treaty policy or adjusting a potentially existing (but unpublished) tax treaty policy. Show less
Laws regulate behaviour. However, human beings do not always obey the law. This makes it important to identify how law enforcement can stimulate compliance. This thesis investigates multiple gaps... Show moreLaws regulate behaviour. However, human beings do not always obey the law. This makes it important to identify how law enforcement can stimulate compliance. This thesis investigates multiple gaps in the literature on instrumental and normative pathways to compliance and counters some of the limitations in previous research. It contains three empirical studies that answer the following questions. Do citizens update their perceived sanction risk in response to changes in police activity? Does police behaviour that signals higher quality of treatment or decision-making lead to higher perceived procedural justice? Howdo instrumental and normative motivations translate into greater compliance with traffic laws?All results are based on field research conducted with the help of the Dutch National Police between January and August 2017. During this period data was collected at routine traffic control check-points for mopeds. The combination of data gathered through surveys, structured social observations and an experimental manipulation contributes to a better and more precise understanding of pathways to compliance. Show less
The reduction of poverty is one of the central aims of welfare benefits provisions. However, rising social expenditures are increasingly met with cutbacks in welfare schemes, weakening income... Show moreThe reduction of poverty is one of the central aims of welfare benefits provisions. However, rising social expenditures are increasingly met with cutbacks in welfare schemes, weakening income protection for the most vulnerable. While the effects of such reforms on economic outcomes are generally evaluated, this is rarely true for spillover effects on crime. Yet, in light of the considerable societal costs involved with crime, it is essential to take crime into account in a comprehensive assessment of the costs and benefits of welfare policies.This thesis contains four studies that aim to address the paucity in causal evidence on the relationships between Welfare Benefits, Employment, and Crime. The main findings firstly suggest that welfare receipt substantially reduces crime by providing a guaranteed minimum income. Further analysis shows that welfare-related active labor market policies can increase crime by limiting welfare accessibility. Conversely, crime be reduced if leisure time is limited by participation in a mandatory activation program. Among welfare recipients, financially-motivated crime increases over the welfare payment cycle, while other offenses spike directly after benefits disbursement. Continuity in criminal behavior does not appear to arise from adverse labor market consequences of prior criminal behavior. Show less
The dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to... Show moreThe dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to investigate Rwanda’s tax competition practices, in order to determine whether Rwanda is within the parameters of internationally accepted practices. The main orientation was not to draw a new distinction between acceptable versus unacceptable tax practices. Rather, it was to apply the criteria already developed and accepted at the international level to the particular case of Rwanda. The main materials used are: the EAC Treaty, the draft EAC Code of Conduct against harmful tax competition, the 1997 EU Code of Conduct on business taxation, the 1998 OECD Report on harmful tax competition, the COCG assessment reports, the OECD Progress reports, the Rwandan income tax law of 2018 and the investment law of 2021. This dissertation shows the possibility of applying EU and OECD standards by non- OECD and EU countries, particularly developing countries, to create tax systems that are free of harmful tax competition. However, it also shows that OECD and EU standards are not sufficient to eradicate all harmful tax practices, both in developed and developing countries. Show less
