Zoekresultaat: 6 artikelen

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Dossier

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

Van vrolijke botsing naar fundamenteel inzicht; dubbelinterview Kees van Paridon en Jeroen Slot

Tijdschrift Bestuurskunde, Aflevering 4 2015
Trefwoorden local governance, intermediaries, boundary work, knowledge practice, interpretative policy analysis
Auteurs Prof. dr. Wim Hafkamp, Prof. dr. John Grin en Drs. Robert Duiveman
SamenvattingAuteursinformatie

    In this interview Jeroen Slot (head of Research & Statistics, Municipality of Amsterdam) and Kees van Paridon (former chief science officer, municipality of Rotterdam) share their ideas and reflect on their extensive experience with linking scientific knowledge and local policy making. They discuss the divergence between established institutions and emergent knowledge needs and the problematic entwinement of scientific knowledge and policy development. Conditions are proposed for the design of intermediaries between the academic and governmental sectors.


Prof. dr. Wim Hafkamp
Prof. dr. W. Hafkamp is verbonden aan de Erasmus Universiteit.

Prof. dr. John Grin
Prof. dr. J. Grin is hoogleraar Beleidswetenschap, in het bijzonder systeeminnovaties, aan de Universiteit van Amsterdam.

Drs. Robert Duiveman
Drs. R.M. Duiveman is verbonden aan de Universiteit van Amsterdam.
Artikel

Nieuwe kennispraktijken: grenzenwerk revisited

Tijdschrift Bestuurskunde, Aflevering 4 2015
Trefwoorden boundary work, knowledge brokering, intermediaries, problem structuring, unstructured problems
Auteurs Drs. Robert Duiveman, Prof. dr. John Grin, Prof. dr. Wim Hafkamp e.a.
SamenvattingAuteursinformatie

    Given the scientific and social importance attached to productive interactions between science and policy practices, there is a striking lack of insight into current knowledge practices and the dilemmas they lead to. Our special issue can’t solve this deficiency but it can provide an impetus for opening up current knowledge practices, reflect on the role of science in them and instigate a more systematic exchange of methods. A warning is given for the reification of boundary work and Gabrielle Bammers’ Implementation and Integration Sciences is introduced as framework for the analyses.


Drs. Robert Duiveman
Drs. R.M. Duiveman is verbonden aan de Universiteit van Amsterdam.

Prof. dr. John Grin
Prof. dr. J. Grin is hoogleraar Beleidswetenschap, in het bijzonder systeeminnovaties, aan de Universiteit van Amsterdam.

Prof. dr. Wim Hafkamp
Prof. dr. W. Hafkamp is verbonden aan de Erasmus Universiteit.

Dr. Tamara Metze
Dr. T.A.P. Metze is verbonden aan de Universiteit van Tilburg.
Artikel

Over de werking en waardering van kennispraktijken

Of hoe een vraagstuk het onderzoek krijgt dat het verdient

Tijdschrift Bestuurskunde, Aflevering 4 2015
Trefwoorden boundary work, Integration & Implementation Sciences, practice approach, knowledge intermediary, knowledge transfer
Auteurs Drs. Robert Duiveman, Prof. dr John Grin, Prof. dr John Hafkamp e.a.
SamenvattingAuteursinformatie

    When scientific values like objectivity, validity and reliability are inadequate for designing research that enables society’s capacity for dealing with unstructured problems, which values or criteria should we use for designing adequate knowledge practices? Based on the articles in this special issue we answer this question by analysing the methods researchers have used for selecting stakeholders, knowledges, synthesis, context and outcome in new knowledge practices. Although a common language for comparison and documentation is lacking, the analysis provides recommendations for better designing interaction between scientific and other practices. The most important message however is that we need a designated platform for exchanging and evaluating experiences and discussing methods and the outcomes they yield.


Drs. Robert Duiveman
Drs. R.M. Duiveman is verbonden aan de Universiteit van Amsterdam.

Prof. dr John Grin
Prof. dr J. Grin is hoogleraar Beleidswetenschap, in het bijzonder systeeminnovaties, aan de Universiteit van Amsterdam.

Prof. dr John Hafkamp
Prof. dr. W. Hafkamp is verbonden aan de Erasmus Universiteit.

Dr. Tamara Metze
Dr. T.A.P. Metze is verbonden aan de Universiteit van Tilburg.
Artikel

Borging van het publiek belang in samenwerkingsverbanden

De rol van intermediairs bij de verlaging van de implementatiekosten van overheidsbeleid

Tijdschrift Beleid en Maatschappij, Aflevering 3 2013
Trefwoorden public interest,, transaction costs, public private partnership, government information, intermediation
Auteurs Prof. dr. Frank Den Butter en Sjoerd Ten Wolde MSc S.A.
SamenvattingAuteursinformatie

    A public interest implies that government intervention is needed in order to enhance societal welfare. After the character of the public interest has been determined from the theoretical perspective of public economics, the government has the responsibility to safeguard the public interest at lowest societal costs. This article discusses the supportive role of intermediaries (or ‘middlemen’), using prescriptions from transaction management. A discussion of three case studies shows how in public private partnerships the knowledge of such intermediaries can be used in order to safeguard the public interest in an efficient manner.


Prof. dr. Frank Den Butter
Frank den Butter is hoogleraar Algemene Economie aan de Vrije Universiteit Amsterdam, f.a.g.den.butter@vu.nl.

Sjoerd Ten Wolde MSc S.A.
Sjoerd ten Wolde is onderzoeker aan het Research Institute for Trade and Transaction Management, Vrije Universiteit Amsterdam, sjoerdtenwolde@gmail.com.
Artikel

Denken aan bestuurskracht

Bestuurskracht als pragmatisch managerialisme?

Tijdschrift Bestuurskunde, Aflevering 2 2007
Auteurs Arthur Ringeling
Auteursinformatie

Arthur Ringeling
Prof. dr Arthur Ringeling is hoogleraar Bestuurskunde aan de Erasmus Universiteit Rotterdam (EUR).
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