Zoekresultaat: 11 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.
Dossier

De schuldencrisis in de eurozone: oorzaken, aanpak en implicaties

Tijdschrift Beleid en Maatschappij, Aflevering 1 2019
Trefwoorden Eurozone crisis, Financialization, Bail-outs, Austerity, Banking union, Quantitative easing
Auteurs Dr. Henk Overbeek
SamenvattingAuteursinformatie

    Ten years ago, now, the Eurozone began to shake on its foundations. This article traces the genesis of the crisis and the present state of affairs. As to the causes of the global financial crisis in 2008, I argue that contrary to common understanding, the financial crisis had its deeper causes in a decades old tendency towards crisis in the real economy, produced by the continuous overaccumulation of capital which can only return profits by undertaking speculative short-term investments (a phenomenon known as ‘financialisation’). I then trace how the global financial crisis morphed into a crisis of public deficits and debt in 2010-2011, particularly in the Eurozone. Three factors are shown to be responsible: financialization, design faults in the European monetary union, and the neo-mercantilist strategy of especially Germany and the Netherlands. The paper next looks at the five main traits of the policy responses in the Eurozone: bailing out governments and banks through creating emergency funds; imposition of austerity and budget discipline for member state governments; attempting to create and complete a Eurozone banking union; subsequently the European Central Bank engaged on an unprecedented scale in ‘quantitative easing’; and finally, institutional reform in an attempt to repair the most pressing design faults of the EMU. The paper concludes that the underlying structural factors leading up to the crisis have only been addressed incompletely: the overaccumulation of capital continues, the completion of the banking union is in an impasse, quantitative easing has mostly just intensified financialization by pushing up asset prizes, and institutional reform has taken the form of a fundamentally undemocratic attempt at monetary and political union by stealth. The broader legitimacy of the European project has been substantially undermined, and Europe is not in a better position than eight years ago in case of a new global crisis.


Dr. Henk Overbeek
Henk Overbeek is Emeritus Hoogleraar Internationale betrekkingen aan de afdeling Bestuurswetenschap en Politicologie van de Vrije Universiteit Amsterdam.
Article

Lobbybrieven en het regeerakkoord

Een verkennend onderzoek naar de belangenpolitiek in de kabinetsformatie

Tijdschrift Res Publica, Aflevering 3 2018
Trefwoorden lobby papers, coalition agreement, policy agenda, political attention
Auteurs Arco Timmermans
SamenvattingAuteursinformatie

    Lobbying by interest groups and the formation of governments both are established themes of empirical research, but not much is known about their linkage. This article presents an exploratory study of organizations and groups with interests seeking influence on the political agenda at the earliest stage of a governmental life cycle: its formation. From the theoretical perspective of the politics of attention, an empirical study is made of the lobby papers that government informateurs receive from business, non-profitorganizations and ngo’s, public organizations and citizens or citizen groups. By comparing the lobby agenda of these diverse organizations and groups to the coalition agreement, it is possible to draw some preliminary conclusions about whose issues and themes become visible and prominent on the governmental agenda, and whose topics obtain lower priority. This research is a basis for further analysis of the impact of lobbying on the policy agenda.


Arco Timmermans
Arco Timmermans is bijzonder hoogleraar public affairs aan de Haagse Faculteit Governance & Global Affairs van de Universiteit Leiden. Zijn onderzoek en onderwijs gaan over de dynamiek van de maatschappelijke en politieke agenda, issuemanagement, lobbycoalities en de professionalisering van public affairs als terrein van wetenschap en praktijk. Hij is mede-oprichter en leider van de Nederlandse deelname in het internationale Comparative Agendas Project. Naast onderzoek en onderwijs in reguliere academische programma’s zoals de masterspecialisatie public affairs aan de Universiteit Leiden is hij ook intensief betrokken bij cursussen voor werkende professionals op het terrein van public affairs.

Rinus van Schendelen
Rinus van Schendelen is emeritus hoogleraar politicologie op de Erasmus Universiteit Rotterdam, adviseur EU-beïnvloeding bij Bureau Brussels in Brussel en publiceerde onder meer ruim 40 boeken op het brede terrein van beïnvloeding van besluitvorming.
Nieuws

Juryrapport Van Poeljeprijs 2014

Tijdschrift Bestuurskunde, Aflevering 1 2016
Auteurs Prof.dr. Mirko Noordegraaf, dr. Jos Koffijberg, Prof. dr. Filip de Rynck e.a.
Auteursinformatie

Prof.dr. Mirko Noordegraaf
Voorzitter van de jury

dr. Jos Koffijberg

Prof. dr. Filip de Rynck

dr. Trui Steen

Prof. dr. Katrien Termeer

Prof. dr. Esther Versluis
Artikel

Het verband tussen publiek belang en ontwerp bij het internet der dingen

Tijdschrift Beleid en Maatschappij, Aflevering 1 2016
Trefwoorden public economics, big data, Privacy, industrial design, agency theory
Auteurs Prof. dr. Frank Den Butter en Ir. Gijs Den Butter
SamenvattingAuteursinformatie

    The Internet of Things generates a wealth of data (big data) about personal behaviour, which can be used for marketing purposes. It brings about both benefits and costs in terms of societal welfare. Various forms of government intervention are needed to safeguard the public interests associated with these welfare effects. These public interest relate, on the one hand, to public availability of data and information, to repairing informational asymmetries, and on the other hand to providing personal security and privacy protection. This article discusses, from the perspective of the principal/agent approach to regulation, how the design of applications and systems in the Internet of Things can best be shaped. The example of the smart thermostat Toon® of the Dutch energy provider Eneco shows how an intensive collaboration between designers and software engineers may contribute to both proper data protection and to provide an incentive to save energy.


Prof. dr. Frank Den Butter
Prof. dr. Frank den Butter is hoogleraar algemene economie aan de Vrije Universiteit Amsterdam.

Ir. Gijs Den Butter
Ir. Gijs den Butter is MSc ‘Strategic Product Design’ aan de Technische Universiteit Delft en CEO van Adjuvo Motion, een start-up bij YesDelft! die een robotische brace voor revalidatie op de markt brengt.

David Hollanders
David Hollanders is onderzoeker bij het Amsterdams Instituut voor Arbeidsstudies (AIAS) en docent bij het University College Utrecht.

Barbara Vis
Barbara Vis is hoogleraar Politieke Besluitvorming aan de afdeling Bestuurswetenschap en Politicologie van de Vrije Universiteit Amsterdam, waar zij onder meer een VIDI-project getiteld ‘HIGH-RISK POLITICS’ leidt (www.highriskpolitics.org).
Artikel

Ruimte voor een eigen koers

Opstel over de relatie tussen overheid en sociale partners

Tijdschrift Beleid en Maatschappij, Aflevering 1 2007
Auteurs Joop Hartog
Auteursinformatie

Joop Hartog
De auteur is als hoogleraar micro-economie verbonden aan de Universiteit van Amsterdam.

Jelle Visser
De auteur is als hoogleraar empirische sociologie verbonden aan de Universiteit van Amsterdam en is wetenschappelijk directeur van het Amsterdams Instituut voor Arbeidsstudies (AIAS).

    This article is the introduction to this special issue in which the Europeanisation of Dutch polity, politics and policy forms the central focus of attention. The main question we address in this special issue is to what extent the Netherlands has changed under the influence of processes of Europeanisation. This article first discusses the state-of-the-art Europeanisation literature; then it sets out to discuss four problems with this literature. Based on the insights generated by the contributors to this special issue, the authors conclude that for a better understanding of processes of Europeanisation, the EU should no longer be seen as an actor, but rather as an (cluster of) arena(s) in which a variety of actors (member states, EU institutions, interest groups, et cetera) are trying to achieve their political goals.


Sebastiaan Princen
Verbonden aan de Utrechtse School voor Bestuurs- en Organisatiewetenschap van de Universiteit Utrecht Adres: Bijlhouwerstraat 6, 3511 ZC Utrecht, e-mail: s.princen@usg.uu.nl

Kutsal Yesilkagit
Verbonden aan de Utrechtse School voor Bestuurs- en Organisatiewetenschap van de Universiteit Utrecht Adres: Bijlhouwerstraat 6, 3511 ZC Utrecht, e-mail: k.yesilkagit@usg.uu.nl

    According to our analysis of the campaign expenses declared by the Flemish candidates for the 2003 federal and the 2004 regional elections candidates of the three traditional parties spend, on average, about 70 à 80% of what they are allowed to. The impact of the spending limit is much smaller for the other parties, the candidates of which spend only about 50% of what they are allowed to. Incumbents and candidates who are also mayor in a municipality tend to spend more. The background characteristics of the candidates have almost no effect on the expenditures. There is only a small effect of gender, in the sense that women candidates spend less. On average, one third of the individual campaign expenditures is financed by the individual candidates, and two thirds by the party. However, in the liberal party the contribution of the party is substantially lower (35 à 40% on average), while it is higher (80% on average) in the socialist party as well as for female candidates


Bart Maddens
Hoofddocent aan het Centrum voor Politicologie, K.U.Leuven.

Karolien Weekers
Wetenschappelijk medewerker aan het Centrum voor Politicologie, K.U.Leuven.

Jo Noppe
Doctor in de sociale wetenschappen, K.U.Leuven.
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