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De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering.

Tijdschrift Beleid en Maatschappij, Aflevering 1 2019
Trefwoorden Tax, EU/European Union, Corporate taxation, Tax avoidance, Tax policy
Auteurs Indra Römgens
SamenvattingAuteursinformatie

    According to the outgoing European Commissioner Pierre Moscovici, the European Union (EU) has made more progress in tackling tax avoidance and evasion in the last five years than in the twenty years before that. This article argues that although several targeted measures have indeed been adopted, such as automatic exchange of tax rulings and limitations on interest deductions, this has not led to a structural change in EU corporate tax policies, nor in underlying power relations. The article discusses the politics of a number of recent policy developments related to tax avoidance and evasion by transnational corporations. It argues that the adoption of targeted measures, and the simultaneous stalling of more comprehensive approaches – in terms of tax transparency or a common consolidated corporate tax base – can be explained by recent tax controversies, international politics, and the dynamics within and between EU institutions. Particular attention is paid to the role of the European Parliament that is formally limited, but still houses progressive forces that have continuously pushed for a clampdown on tax avoidance. Finally, the article pleads for more transparent EU decision-making, specifically concerning discussions with and within the Council, in order to improve the democratic legitimacy of EU corporate tax policies and processes.


Indra Römgens
MSc Indra Römgens is Promovendus aan de Roskilde Universiteit in Denemarken en de Radboud Universiteit in Nijmegen.
Artikel

Slimme handhaving in de sociale zekerheid

Lessen uit een landelijke enquête onder uitkeringsgerechtigden

Tijdschrift Beleid en Maatschappij, Aflevering 4 2018
Trefwoorden Regulatory enforcement, Social security, Compliance, Motivational postures, Procedural justice
Auteurs Dr. Marc Hertogh en Dr. Willem Bantema
SamenvattingAuteursinformatie

    Using survey data from 1,300 welfare recipients in the Netherlands, this paper explores the effects of different enforcement styles in the field of social security law. Although most policy debates focus on punitive and persuasive enforcement, our findings suggest that both styles only play a limited role in explaining regulatory compliance. Our study also shows that the level of compliance among welfare recipients is related to their ‘motivational postures’ (Braithwaite 2003; 2009; 2011). While some of these ‘postures’ are shaped by elements of procedural justice, others are related to the perceived legitimacy of laws or to instrumental motives. Given these findings, we suggest that compliance with social security laws may not only depend on punitive or persuasive enforcement, but also on the degree in which regulatory enforcement is attuned to the individual characteristics of welfare recipients. Finally, these ideas are translated into several practical suggestions for the ‘smart enforcement’ of social security law.


Dr. Marc Hertogh
Prof. dr. M.L.M. Hertogh is Hoogleraar rechtssociologie aan de Rijksuniversiteit Groningen.

Dr. Willem Bantema
Dr. W. Bantema is Senior onderzoeker bij de Onderzoeksgroep Cybersafety aan de NHL Stenden Hogeschool Leeuwarden
Artikel

Welvaart gemeten, verdeeld en verduurzaamd

Tijdschrift Beleid en Maatschappij, Aflevering 4 2016
Trefwoorden Welfare economics, Asymmetrical information, Situational contracting, Political theory, Behaviourism
Auteurs Prof. dr. Dik Wolfson
SamenvattingAuteursinformatie

    This paper shows how interactive governance can be helpful in dealing with information asymmetries in the design and administration of public policy. It describes the checks and balances of a properly incentivized mechanism design of contextual or situational contracting that reveals information on diversity in demand for public intervention, deals with complexity, creates commitment to the public cause and disciplines uncooperative behavior. The contractual mode, moreover, discloses the actual trade-offs between rivalling criteria of good governance such as individual freedom, efficiency, distributional concerns and sustainability, deepening our insight in who gets – or pays for – what, when, where, how and why, as the key issues of policy analysis. Evidence from early applications is combined with suggestions for rolling out this new mode of relinking public policy, implementation and external control.


Prof. dr. Dik Wolfson
Prof. dr. Dik Wolfson is emeritus hoogleraar economie, en geniet gastvrijheid bij de afdeling Bestuurskunde en sociologie van de Erasmus Universiteit Rotterdam.
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