Combating Fiscal Fraud and Empowering Regulators 

Cover of the book Combating Fiscal Fraud and Empowering Regulator

Net op tijd voor het belastingseizoen: Combating Fiscal Fraud and Empowering Regulators (Oxford University Press), onder redactie van Brigitte Unger, Lucia Rossel, en Joras Ferwerda van de Utrecht University School of Economics (U.S.E.). In dit zeer urgente boek wordt betoogd dat ongelijkheid aanzienlijk kan en moet worden teruggedrongen door een goed werkend internationaal belastingstelsel dat een einde maakt aan geheimhouding, ondoorzichtigheid en belastingparadijzen.

(Deze publicatie, en de rest van deze tekst is in het Engels)

Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives - a legal, political science, accounting, and economic one - one may derive an assessment of the reforms and policy recommendations for an improved international tax system.

The latest state of the art in the realm of taxation

The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one.

Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. 

Towards a a well-working international tax system

Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Available open access

You can find more information about Combating Fiscal Fraud and Empowering Regulators. Bringing tax money back into the COFFERS on the Oxford University Press website, where it’s also available as a free download (open access).