Prof. dr. Brigitte Unger

Prof. dr. Brigitte Unger

Professor
Applied Economics
+31 30 253 9809
b.unger@uu.nl
Completed Projects
Project
The Nature and Amount of Criminal Spending 01.12.2016 to 01.12.2017
General project description

https://www.wodc.nl/onderzoeksdatabase/2790-witwaspiramide.aspx

Role
Researcher
Funding
External funding financed by Scientific Research and Documentation Centre (WODC) - Dutch Ministry of Security and Justice
Project members UU
External project members
  • Prof. dr. Edward Kleemans
  • dr. Brigitte Slot
  • dr. Linette de Swart
Project
COFFERS - Combating Fiscal Fraud and Empowering Regulators 01.11.2016 to 01.11.2019
General project description

Since 2008 'fiscal leaks' have become an immediate policy challenge for EU governments, partly as a result of tax abuse. The COFFERS project unfolds as EU tax authorities transition to a new era in tackling tax abuse based upon policy innovation at the OECD, EU and national levels. COFFERS recognizes this creates a state of flux where much tax authority expertise regarding past regulations, systems and practices is now irrelevant and understanding has, instead, to focus upon the on-going change process. Deploying principles of evolutionary political economy COFFERS both studies and is an integral part of this change process. COFFERS recognizes that identifying and tackling the tax gap to relieve inequality is the ultimate aim. Noting the tax gap exists both domestically and internationally and ranges from criminal money laundering to sophisticated tax avoidance, COFFERS benchmarks current understanding of these issues, undertakes comparative analysis of approaches taken to tackle them across EU Member States, and assesses resources being allocated to the task of closing the tax gap. In parallel expert networks in business, the tax profession, secrecy jurisdictions and the criminal economy that develop the mechanisms undermining the expected effectiveness of tax systems will be appraised, especially with regard to responses to regulatory changes taking place. This results in COFFERS outputs that transmit analysis, risk assessment and policy advice. Deliverables of use to EU tax authorities include new tax gap analyses by state, tax risk maps identifying risk by jurisdiction, a new anatomy of money laundering risk, and tools to help tax authorities understand the risks that they face domestically and internationally. COFFERS delivers value for money in enhancing tax yield, effectiveness in creating the tools to achieve that goal, and behavioural change in taxpayers and their advisers as a result of recommendations made, all with the aim of reducing inequality.

Project website: http://coffers.eu/

Role
Project Leader
Funding
EU grant Horizon2020 project
External project members
  • Prof. dr. Richard Murphy (City University London)
  • Prof. dr. Ronen Palan (City University London)
  • Prof. Anastasia Nesvetailova (City University London)
  • Prof. dr. Leonard Seabrooke (Copenhagen Business School)
  • dr. Duncan Wigan (Copenhagen Business School)
  • Dr. Brooke Harrington (Copenhagen Business School)
  • Markus Meinzer (Tax Justice Network)
  • Dr. Sheila Killian (University of Limerick)
  • Prof. dr. Thomas Rixen (University of Bamberg)
  • Dr. Petr Janský (Charles University in Prague)
  • Prof. Yuval Millo (University of Leicester)
  • Dr. Nikiforos Panourgias (University of Leicester)
  • Dr. Leyla Ates (Istanbul Kemerburgaz University)
Project
Self-employed without personnel: between freedom and insecurity 01.09.2013 to 01.03.2016
General project description

Recent decades show an increase in the number and share of self-employed without personnel in several European countries. This research project aims to provide evidence based insights with respect to the advantages and risks of the growth of the number of self-employed in Germany and The Netherlands.

Role
Researcher
Funding
External funding
Project members UU
External project members
  • Dr. Karin Schulze Buschoff
Project
Organised Crime Portfolio 01.01.2013 to 31.12.2014
General project description

project with TRANSCRIME (Joint Research Centre on Transnational Crime of the Università Cattolica del Sacro Cuore and Università di Trento) on the investment behaviour of Organised Crime

Role
Researcher
Funding
EU grant Tender HOME/2011/ISEC/AG/FINEC/400000222
Project members UU
External project members
  • Prof.dr. Ernesto Savona
  • Prof. dr. Michele Riccardi
Project
EU financed project ECOLEF on the Economic and Legal Effectiveness of Anti-Money Laundering and Counter Terrorism Financing in the 27 EU Member States 01.12.2009 to 01.12.2012
General project description

A research project on the Economic and Legal Effectiveness of Anti-Money Laundering and Counter Terrorism Financing in the 27 EU Member States

Role
Researcher
Funding
EU grant With the financial support from the Prevention of and Fight against Crime Programme of the European Union, European Commission - Directorate-General Home Affairs: JLS/2009/ISEC/AG/087
External project members
  • John Walker
Project
Detecting Criminal Investments in the Dutch Real Estate Sector 01.01.2008 to 01.01.2010
General project description

 

Role
Researcher
Funding
External funding funded by the Dutch Ministries of Finance, Interior Affairs and Justice
Project members UU
External project members
  • H. Nelen
  • L. Ritzen