Zoekresultaat: 72 artikelen

x
Artikel

Eerder verbindend dan visionair

Een analyse van de overwegingen van burgemeesters bij het gebruiken van de handhavende bevoegdheden uit de Wet Damocles

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 1 2019
Trefwoorden home closure, Mayors, political leadership, leadership style, the Netherlands
Auteurs Ineke Bastiaans en Niels Karsten
SamenvattingAuteursinformatie

    Several authors fear that the expansion of Dutch mayors’ executive powers in the field of safety and security will harm their position as non-partisan and consensus-oriented leaders. Empirical research into how mayors use their powers, however, is still rare. From a leadership perspective, the current article analyzes how mayors in the region of South East Brabant in Netherlands use their administrative power to close homes involved in drug-related crime. Drawing on Fischer’s framework of discursive practices, we analyze mayors’ considerations in terms of the argumentation they provide for closing homes. Our analysis, which draws on interviews and document analysis, covers 27 cases from the police region of South-East Brabant and includes 120 considerations. Our findings indicate that mayors vindicate home closures mostly through policy-derived technical and situational argumentations. Vindications that aspire a particular societal effect, such as the reduction of criminal activity, or ideological motivations are rarer, which is indicative of a non-decisive leadership style. In addition, mayors mostly respect the local closure policies. As such, they show very little decisive and individualistic leadership. And, to the extent that they deviate from agreed-upon regional policies, their motivation is to be able to take into account unique local circumstances. In the use of their administrative powers mayors, thus, show mostly situational and adaptive leadership, which, rather than as visionaries, positions them as caretakers. The leadership style of Dutch mayor in the use of this administrative power is, thus, much more in accordance with their traditional bridging-and-bonding leadership style than some authors suspect. Some of the limitations of our study are that we have analyzed closure decisions from one region only and that real-life decisions are susceptible to contextual influences. At the same time, our study provides a rare insight into real-world mayoral leadership in the Netherlands in the field of safety and security.


Ineke Bastiaans
Ineke Bastiaans is onderzoeker en adviseur bij Necker van Naem.

Niels Karsten
Niels Karsten is Universitair Docent aan Tilburg University.
Werk in uitvoering

Law in action in strafzaken

Tijdschrift Recht der Werkelijkheid, Aflevering 1 2019
Trefwoorden perceived procedural justice, fair process effect, perceived everyday discrimination, criminal defendants, empirical-legal research
Auteurs mr. Lisa Ansems
SamenvattingAuteursinformatie

    This PhD project uses a mixed method design to study perceived procedural justice among defendants in Dutch single-judge criminal cases. To find out whether defendants are concerned with perceived procedural justice and to get a better grasp on the concept, the first empirical project reviewed here is an interview study among defendants conducted in 2017. In this study, defendants were interviewed after their court hearings about perceived procedural justice during their court hearings. The second empirical project, which started in January 2019, zooms in on experiences of defendants with a non-western migration background. Using a questionnaire, I examine whether and how perceived everyday discrimination affects defendants’ perceptions of and reactions to procedural justice during their court hearings. I am currently designing a third empirical study, which entails a scenario experiment among people with a non-western migration background. I plan to manipulate the level of perceived procedural justice during a hypothetical court hearing to examine its influence on, for instance, people’s trust in judges, and again assess whether people’s reactions to perceived procedural justice differ depending on their levels of perceived everyday discrimination. At the end of my dissertation, I plan to connect the empirical findings to the legal domain by assessing possible normative implications.


mr. Lisa Ansems
Lisa Ansems is als promovenda verbonden aan het Montaigne Centrum voor Rechtsstaat en Rechtspleging van de Universiteit Utrecht. Voorafgaand aan haar promotietraject studeerde zij rechten (bachelor en Legal Research Master, beide in Utrecht).
Artikel

Technologische hulpmiddelen bij toezicht op delinquenten in de samenleving

Tijdschrift Justitiële verkenningen, Aflevering 3 2019
Trefwoorden supervising offenders, reintegrating offenders, technological tools, smartphone and sensor technology, GPS tracking
Auteurs Dr. Katy de Kogel
SamenvattingAuteursinformatie

    How can technological tools contribute to supervising and reintegrating offenders in society? Globally, technological tools for supervision are broken down into so-called first generation (GPS tracking) and second generation (smartphone and sensor technology). An overview is given of what is globally known about the effectiveness and assumed mechanisms of action of first-generation technical tools. Then it is explored what added value second-generation technical aids can have and to which working mechanisms they could connect. Smartphone and sensor technology have the potential to contribute to the rehabilitation functions of the supervision, inter alia because they offer possibilities for more personalized supervision and for the combination of supervision and treatment. Although initiatives have been started in this regard and research is ongoing, hardly anything is known yet about the effectiveness of these new technological applications. The reliability and safety of IT, as well as ethical and legal aspects also require attention.


Dr. Katy de Kogel
Dr. C.H. de Kogel is senior wetenschappelijk medewerker bij het Wetenschappelijk Onderzoek- en Documentatiecentrum (WODC) van het ministerie van Justitie en Veiligheid en senior onderzoeker bij de Capaciteitsgroep Strafrecht en Criminologie van de Faculteit Rechten van de Universiteit Maastricht.
Artikel

Een tweelingstudie naar indicatoren van genetische en culturele transmissie

Tijdschrift Tijdschrift voor Criminologie, Aflevering 2 2019
Trefwoorden intergenerational continuity, rule-breaking behavior, genes, environment, twin study
Auteurs Camiel van der Laan MSc, Dr. Steve van de Weijer, Dr. Michel Nivard e.a.
SamenvattingAuteursinformatie

    In the present study, the role of genetic and cultural transmission in intergenerational continuity of rule-breaking behavior (RBB) was investigated. Based on the resemblance within 3,982 Dutch twin pairs, aged 13 to 17 years, the relative importance of genetic (G), shared environmental (C), and unique environmental (E) influences on RBB was estimated. Cultural transmission, the process of passing on knowledge, norms and values, can lead to similarities within families, and forms part of the shared environment of children growing up in the same family. The authors found no evidence for shared environmental influences, and consequently no indication of a role for cultural transmission. Genetic influences explained 60 percent of the variance in rule-breaking behavior at age 13 to 17, implying that intergenerational continuity at this age is mainly driven by genetic transmission.


Camiel van der Laan MSc
C.M. van der Laan is promovendus bij de afdeling Biologische Psychologie aan de Vrije Universiteit Amsterdam en bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR).

Dr. Steve van de Weijer
Dr. S.G.A. van de Weijer is postdoctoraal onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR).

Dr. Michel Nivard
Dr. M.G. Nivard is universitair docent bij de afdeling Biologische Psychologie aan de Vrije Universiteit Amsterdam.

Prof. dr. Dorret Boomsma
Prof. dr. D.I. Boomsma is hoogleraar biologische psychologie aan de Vrije Universiteit Amsterdam en directeur van het Nederlands Tweelingen Register.
Redactioneel

Access_open Intergenerationele overdracht en criminele families: introductie

Tijdschrift Tijdschrift voor Criminologie, Aflevering 2 2019
Trefwoorden Intergenerational transmission, Criminal families, Mechanisms, Organized crime, Prevention
Auteurs Dr. Steve van de Weijer en Prof. dr. Toine Spapens
SamenvattingAuteursinformatie

    In this introductory chapter we provide an overview of criminological research into intergenerational transmission of criminal behaviour that currently is, and has been, conducted both internationally and in the Netherlands. The most important findings of these studies are also discussed. Next, possible explanations are discussed for intergenerational transmission of crime in general, and more particularly for families that are involved in more serious and organized crime. Moreover, possible ways in which intergenerational transmission of crime can be prevented are discussed. Finally, we give some directions for future research on this topic and will introduce the contributions to this special issue.


Dr. Steve van de Weijer
Dr. S.G.A. van de Weijer is postdoctoraal onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR).

Prof. dr. Toine Spapens
Prof. dr. A.C.M. Spapens is hoogleraar criminologie aan de Universiteit van Tilburg.

Peter Mascini
Erasmus University Rotterdam, Erasmus School of Law. Corresponding author. Sanders building, 7 West, P.O. Box 1738, 3000 DR, Rotterdam, The Netherlands, pmascini@gmail.com.

Wibo van Rossum
Erasmus University Rotterdam, Erasmus School of Law.
Article

Access_open Empirical Legal Research in Europe: Prevalence, Obstacles, and Interventions

Tijdschrift Erasmus Law Review, Aflevering 2 2018
Trefwoorden empirical legal research, Europe, popularity, increase, journals
Auteurs Gijs van Dijck, Shahar Sverdlov en Gabriela Buck
SamenvattingAuteursinformatie

    Empirical Legal research (ELR) has become well established in the United States, whereas its popularity in Europe is debatable. This article explores the popularity of ELR in Europe. The authors carried out an empirical analysis of 78 European-based law journals, encompassing issues from 2008-2017. The findings demonstrate that a supposed increase of ELR is questionable (at best).
    Moreover, additional findings highlight:

    • An increase for a few journals, with a small number of other journals showing a decrease over time;

    • A higher percentage of empirical articles for extra-legal journals than for legal journals (average proportion per journal is 4.6 percent for legal journals, 18.9 percent for extra-legal journals);

    • Criminal justice journals, environmental journals, and economically oriented journals being more likely to publish empirical articles than other journals;

    • More prestigious journals being more likely to publish empirical articles than less-prestigious journals;

    • Older journals being more likely to publish empirical work than younger journals, but not at an increasing rate;

    • Journals being legal/extra-legal, journals in a specific field, journal ranking, or the age of the journal not making it more (or less) likely that the journal will publish empirical articles at an increasing (or decreasing) rate.
      Considering the lack of convincing evidence indicating an increase of ELR, we identify reasons for why ELR is seemingly becoming more popular but not resulting in more empirical research in Europe. Additionally, we explore interventions for overcoming the obstacles ELR currently faces.


Gijs van Dijck
Professor of Private Law at Maastricht University, the Netherlands.

Shahar Sverdlov
Law student at the Vrije Universiteit Amsterdam, the Netherlands.

Gabriela Buck
Law student at Maastricht University, the Netherlands.
Artikel

Het verloop van de partnerrelaties van gedetineerden tijdens en na detentie

Tijdschrift Tijdschrift voor Criminologie, Aflevering 3 2018
Trefwoorden detention, partnerships, relationship quality, longitudinal
Auteurs Anne Brons MSc, Prof. dr. Paul Nieuwbeerta en Dr. Anja Dirkzwager
SamenvattingAuteursinformatie

    In the current criminological literature surprisingly little is known about the development of partnerships of detainees during and after detention. In particular, it is unknown to what extent existing differences in the relationship quality at the start of the detention period continue. Therefore, this study examined how the partnerships of detainees developed by using data from the Prison Project. This is a longitudinal study in which 747 detainees with a partner were interviewed at various moments during detention and six months after detention. The results show that bad partnerships at the beginning of detention remain in general bad or end during and/or after detention, while the average to good relationships remain the same.


Anne Brons MSc
M.D. Brons, MSc is PhD student bij het Nederlands Interdisciplinair Demografisch Instituut (NIDI).

Prof. dr. Paul Nieuwbeerta
Prof. dr. P. Nieuwbeerta is hoogleraar Criminologie bij het Instituut voor Strafrecht & Criminologie van de Universiteit Leiden.

Dr. Anja Dirkzwager
Dr. A.J.E. Dirkzwager is senior onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR).
Artikel

Overnachten in een politiecel

Een onderzoek naar het psychisch welzijn en slaapproblemen van verdachten

Tijdschrift Tijdschrift voor Criminologie, Aflevering 3 2018
Trefwoorden police detention centres, police suspects, psychological wellbeing, sleep problems, environmental psychology
Auteurs Koen Geijsen MSc, Dr. Nicolien Kop en Prof. dr. Corine de Ruiter
SamenvattingAuteursinformatie

    This study explores the influence of police detention centres environments on police suspects’ psychological wellbeing and sleep problems. Results showed that suspects detained in a police cell experience a decreased psychological wellbeing, that they sleep poorly, and that their psychological wellbeing is related to sleep problems. Implications for police detention in relation to suspects’ psychological wellbeing and sleep problems, as well as directions for future research on police detention centre environments, are discussed.


Koen Geijsen MSc
K. Geijsen, MSc is promovendus aan de Universiteit Maastricht en de Politieacademie en tevens werkzaam bij de politie.

Dr. Nicolien Kop
Dr. N. Kop is lector Criminaliteitsbeheersing en Recherchekunde aan de Politieacademie.

Prof. dr. Corine de Ruiter
Prof. dr. C. de Ruiter is hoogleraar Forensische Psychologie aan de Universiteit Maastricht.
Artikel

Access_open Vergelijkende rechtscultuur en aansprakelijkheidsrecht – een verkennend experiment

Tijdschrift Recht der Werkelijkheid, Aflevering 1 2018
Trefwoorden Legal culture, Civil law, Justice, Experiment, Empirical Legal Research
Auteurs Prof. dr. Willem van Boom, Dr. Chris Reinders Folmer en Dr. Pieter Desmet
SamenvattingAuteursinformatie

    A common conception in the legal literature holds that in a given country, the law in force is to be understood against the background of shared beliefs about justice in that particular country. If that conception holds true, the applicable civil law in a particular country should reflect the shared views on ‘civil justice’ within that country and, as a result, citizens should reveal a preference for domestic civil law over the civil law of another country for a given case. In this research we empirically investigated to what extent the applicable law in particular cases corresponds to actual beliefs about what is seen as just in those situations. Does Dutch liability law in a particular case correspond with what citizens in the Netherlands consider to be just in that case? And does the applicable English liability law correspond to what English people consider fair in that case?
    In an experiment we compared Dutch and English respondents’ views on the fairness of legal solutions in three different, hypothetical cases where Dutch and English legal solutions to the same case would diverge. We find that at the aggregate level, respondents indeed reveal a preference for the legal solution that is applicable in their own country, regardless of whether the different legal solutions are presented as applicable or not: Dutch respondents prefer Dutch civil solutions and English respondents prefer English civil solutions. However, we also observe differences between cases that make strong conclusions about a structural correspondence premature.


Prof. dr. Willem van Boom
Willem van Boom is hoogleraar civiel recht aan de Leiden Law School.

Dr. Chris Reinders Folmer
Chris Reinders Folmer is postdoc rechtspsychologie aan de Erasmus School of Law, Rotterdam.

Dr. Pieter Desmet
Pieter Desmet is hoofddocent rechtspsychologie aan de Erasmus School of Law, Rotterdam.
Artikel

Determinanten en motivaties voor intentie tot aangifte na slachtofferschap van cybercrime

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 1-2 2018
Trefwoorden Cybercriminaliteit, Slachtofferschap, Aangiftebereidheid, Politie
Auteurs Lisanne Jong, Rutger Leukfeldt en Steve van de Weijer
SamenvattingAuteursinformatie

    This study focusses on determinants of willingness to report cybercrime to the police or to other organizations and motivations for (not) reporting victimization. In this study, a questionnaire containing vignettes is used. Vignettes are semi-experimental designs in which hypothetical situations are presented and certain factors can be manipulated between and within respondents. Factors that are measured within the vignettes are the type and seriousness of the offence, the relationship between offender and victim and which possibilities for reporting the offence are available.
    It is shown that the type of offence is an important determinant for willingness to report the offence, which is highest for fraud, followed by hacking and malware. Likewise, willingness to report is higher for more serious offences than for less serious offences. These results are comparable to results on willingness to report traditional crimes.
    With regard to psychological determinants, results are not in line with previous results on willingness to report traditional crimes. For the relationship between offender and victim, mixed results are found. If the offender is an acquaintance of the victim, willingness to report to the police increases, but willingness to report to another organization decreases, compared to the offender being unfamiliar to the victim. Another surprising result is that no correlation is found between attitudes towards the police and willingness to report offences. Also unexpectedly, it is found that respondents who have previously reported crime and were unsatisfied about this experience, were more willing to report offences than respondents who never reported crimes before.
    Regarding motivations for willingness to report, it is found that, in general, motivations for reporting cybercrime are strongly comparable to motivations for reporting traditional crime, however, differences in motivations are found between the different types of cybercrime.


Lisanne Jong
Lisanne Jong is statistisch onderzoeker bij het Centraal Bureau voor de Statistiek. Email: lps.jong@cbs.nl.

Rutger Leukfeldt
Rutger Leukfeldt is postdoc onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving. Email: rleukfeldt@nscr.nl.

Steve van de Weijer
Steve van de Weijer is postdoc onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving. Email: svandeweijer@nscr.nl.
Artikel

Access_open De daling in jeugddelinquentie: minder risico, meer bescherming?

Tijdschrift Tijdschrift voor Criminologie, Aflevering 1 2018
Trefwoorden crime drop, juvenile delinquency, risk and protective factors, ecological model, self-reported delinquency
Auteurs Dr. André van der Laan, Dr. Josja Rokven, Dr. Gijs Weijters e.a.
SamenvattingAuteursinformatie

    According to police statistics, juvenile crime in the Netherlands decreased annually since 2007. Explanations for the crime drop primarily focused on single macro explanations, such as increasing prosperity, focused policing or decreasing alcohol use. The prevalence of self-reported delinquency also dropped in the period 2005 till 2015. In three consecutive cohorts of the Youth Delinquency Survey (YDS; 2005, 2010, 2015) changes in exposure to risk and protective factors offered potential explanations for the drop in juvenile delinquency. Compared to previous cohorts, juveniles in the 2015-cohort were less exposed to risk factors like alcohol use and delinquent friends, and more exposed to protective factors like perceived emotional support, solicitation and monitoring by parents. Amongst serious delinquents, however, the exposure to individual risk behavior and delinquent friends was stable over time. Serious delinquents also showed stability over the cohorts in frequency and seriousness of offenses. The vulnerability for risk and protective factors was consistent amongst the three cohorts, regardless the seriousness of delinquency. Changing social cultural attitudes towards risk behavior, e.g. delinquency, could be an additional explanation for the juvenile crime drop. Implications for theory and policy are discussed.


Dr. André van der Laan
Dr. A.M. van der Laan is senioronderzoeker en plaatsvervangend afdelingshoofd bij het Wetenschappelijk Onderzoek- en Documentatiecentrum (WODC) van het ministerie van Justitie en Veiligheid.

Dr. Josja Rokven
Dr. J. Rokven is onderzoeker bij het Wetenschappelijk Onderzoek- en Documentatiecentrum (WODC) van het ministerie van Justitie en Veiligheid.

Dr. Gijs Weijters
Dr. G. Weijters is senioronderzoeker bij het Wetenschappelijk Onderzoek- en Documentatiecentrum (WODC) van het ministerie van Justitie en Veiligheid.

Dr. Marinus Beerthuizen
Dr. M.G.C.J. Beerthuizen is onderzoeker bij het Wetenschappelijk Onderzoek- en Documentatiecentrum (WODC) van het ministerie van Justitie en Veiligheid.
Artikel

Over preventief guardianship: er zijn is vaak genoeg

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 4 2017
Trefwoorden Guardianship, preventive guardianship, crime prevention, presence of bystanders, Evaluation
Auteurs Henk Elffers
SamenvattingAuteursinformatie

    The most important mechanism for crime prevention is just the presence of guardians. Some counter arguments against this thesis are discussed and rejected. By manipulating the presence of guardians it is possible to influence the level of prevention. It is argued that a large scale evaluation of such measures is wanted.


Henk Elffers
Henk Elffers is senior-onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving NSCR te Amsterdam, emeritus hoogleraar empirische bestudering van de strafrechtspleging aan de Vrije Universiteit Amsterdam en adjunct professor bij de School of Criminology and Criminal Justice van Griffith University, Mt Gravatt, Queensland, Australië.
Artikel

Verstoorde veiligheidsbeleving

In gesprek met buurtbewoners over de ‘onveiligheid’ in hun buurt naar aanleiding van gestegen ‘gevoelens van onveiligheid’

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 4 2017
Trefwoorden fear of crime, qualitative analysis, evidence based policy
Auteurs Remco Spithoven
SamenvattingAuteursinformatie

    The ‘fear of crime’ is a buzzword among citizens, media, politicians and professionals by now. But the phenomenon seems to be as intangible as it is important. The struggle of professionals with this concept is the result of a too wide and self-evident problem definition. This article contains an alternative approach. The focus is on disturbed fear of crime: a negatively changed and problematically experienced fear of crime on the level of the neighborhood.
    Through a review of the literature and previous research, we work towards this concept and apply it to the neighborhood of Kerckebosch in the municipality of Zeist in the Netherlands. As during 2014 the local quantitative indicators for ‘the fear of crime’ rose from 7% of the local population indicating to ‘sometimes feel unsafe’ to 22%, while the rest of the municipality remained quite stable. Additionally, several local professionals received complaints of multiple local inhabitants claiming to ‘feel unsafe’ in the neighborhood. Our research question was: What explanations for their ‘disturbed fear of crime’ do local inhabitants of the neighborhood Kerckebosch give?
    It was highly plausible that this local rise of the fear in Kerckebosch was connected to the social re-engineering of the neighborhood, but the exact nature of the quantitative rise was unclear. Therefore, we have interviewed 25 local inhabitants. Qualitative analyses showed the local rise of ‘the fear of crime’ to be the result of: (I) physical characteristics of the neighborhood; (II) events of burglary and intimidation from the past; (III) the presence of loitering youths and – primarily – (VI) a backlash of social integration as a side effect of the social re-engineering of the neighborhood. These qualitative explanations to the observed quantitative discontinuity led to several policy advises, which were based on international effect studies.


Remco Spithoven
Remco Spithoven is hoofddocent bij het Instituut voor Veiligheid en het lectoraat Kennisanalyse Sociale Veiligheid aan de Hogeschool Utrecht. Daarnaast is hij research-fellow bij de leerstoel Veiligheid en Veerkracht aan de Faculteit der Sociale Wetenschappen aan de Vrije Universiteit Amsterdam.

    Comparative methodology is an important and a widely used method in the legal literature. This method is important inter alia to search for alternative national rules and acquire a deeper understanding of a country’s law. According to a survey of over 500 Dutch legal scholars, 61 per cent conducts comparative research (in some form). However, the methodological application of comparative research generally leaves much to be desired. This is particularly true when it comes to case selection. This applies in particular to conceptual and dogmatic research questions, possibly also allowing causal explanations for differences between countries. This article suggests that the use of an interdisciplinary research design could be helpful, and Hofstede’s cultural-psychological dimensions can offer a solution to improve the methodology of selection criteria.


Dave van Toor
D.A.G. van Toor, PhD LLM BSc works as a researcher and lecturer in Criminal (Procedural) Law and Criminology at the Universität Bielefeld.
Artikel

Nazorg voor ex-gedetineerden door Exodus: maakt het verschil?

Recidiveonderzoek onder ex-gedetineerden die bij Exodus verbleven in de periode 1999-2012

Tijdschrift PROCES, Aflevering 4 2017
Trefwoorden Recidive (Reoffending), Nazorg (Aftercare), Quasi-experimenteel onderzoek (Quasi-experimental research), Gevangenis (Prison), Exodus
Auteurs Mr. dr. Sigrid van Wingerden, Suzan Verweij MSc, Dr. Bouke Wartna e.a.
SamenvattingAuteursinformatie

    Exodus is an organization aimed at assisting prisoners at their transition to society. In the Exodus halfway houses participants receive help in finding a house and a job, in improving relationships with family and friends and in giving meaning to life. This study uses a quasi-experimental design to investigate whether participating in the Exodus program reduces reoffending: the observed reoffending rate is compared to the reoffending rate that was predicted based on characteristics of the participants. The findings show that two years after leaving Exodus, 46.5% of the participants reoffended. This is 4.1 percent point less than the total population of former prisoners and 4.6 percent point less than the predicted reoffending rate.


Mr. dr. Sigrid van Wingerden
Mr. dr. Sigrid van Wingerden is als universitair docent Criminologie verbonden aan het Instituut voor Strafrecht & Criminologie van de Universiteit Leiden. Zij is tevens voorzitter van de redactie van PROCES.

Suzan Verweij MSc
Suzan Verweij MSc is wetenschappelijk medewerker bij het WODC.

Dr. Bouke Wartna
Dr. Bouke Wartna is senior wetenschappelijk medewerker bij het WODC.

Prof. dr. mr. Martin Moerings
Prof. dr. mr. Martin Moerings is emeritus hoogleraar Penologie aan het Instituut voor Strafrecht & Criminologie van de Universiteit Leiden.
Article

Access_open The Integrity of the Tax System after BEPS: A Shared Responsibility

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Auteurs Hans Gribnau
SamenvattingAuteursinformatie

    The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour – which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument – competing with one another for multinationals’ investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers – SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes – merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.


Hans Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, The Netherlands.
Article

Access_open Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden BEPS, value creation, tax structuring, international taxation
Auteurs Paul Lankhorst en Harmen van Dam
SamenvattingAuteursinformatie

    The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’.
    In the BEPS Project of the OECD, the OECD attempts to combat base erosion and profit shifting and to align taxation with value creation. In this article, the authors discuss the impact they expect BEPS to have on tax advisory and tax planning. The focus goes to BEPS Actions 7, 8-10 and 13.
    By maintaining the separate entity approach under BEPS for the taxation of multinationals, has the OECD been forced to ‘stretch’ existing rules beyond their limits? Will the created uncertainty lead to a shift from ‘aggressive tax planning’ by multinationals to ‘aggressive tax collection’ by tax administrations? Will the role of tax advisory change from advising on the lowest possible effective tax rate to a broader advice including risk appetite and public expectations?


Paul Lankhorst
Paul Lankhorst, MSc LLM, is tax adviser at Loyens & Loeff.

Harmen van Dam
Harmen van Dam, LLM, is tax partner at Loyens & Loeff.
Artikel

Het effect van de politierespons in een specifieke zaak op de bereidheid tot medewerking onder slachtoffers van criminaliteit

Een vignettenexperiment

Tijdschrift Tijdschrift voor Criminologie, Aflevering 1-2 2017
Trefwoorden mock victims, vignettenexperiment, police response, police legitimacy, cooperation
Auteurs Nathalie Koster MSc, Dr. Michèlle Bal, Prof. dr. Joanne van der Leun e.a.
SamenvattingAuteursinformatie

    The current vignette experiment among 414 students in the Netherlands explores the effect of the police response on willingness to cooperate and examines whether this relationship is mediated by perceptions of the legitimacy of the police. This is done based on Tyler’s procedural justice theory and previous research among crime victims. The police response in the vignette was manipulated in two ways: the police offered a fair/unfair treatment and had/had not performed investigative actions. There was no police contact in a control group. The results suggest a positive effect of the police response on willingness to cooperate and imply that this relationship is mediated by perceived trust in the police.


Nathalie Koster MSc
N.N. Koster MSc is promovenda aan de Universiteit Leiden.

Dr. Michèlle Bal
Dr. M. Bal is universitair docent aan de Universiteit Utrecht.

Prof. dr. Joanne van der Leun
Prof. dr. J.P. van der Leun is hoogleraar aan de Universiteit Leiden.

Dr. mr. Maarten Kunst
Dr. mr. M.J.J. Kunst is universitair hoofddocent aan de Universiteit Leiden.
Artikel

Het besloten club- en het ingezetenencriterium voor coffeeshops

Een natuurlijk experiment

Tijdschrift Tijdschrift voor Criminologie, Aflevering 1-2 2017
Trefwoorden natural experiment, realist evaluation, policy evaluation, causality
Auteurs Dr. Marianne van Ooyen-Houben, Drs. Bert Bieleman, Prof. dr. Dirk Korf e.a.
SamenvattingAuteursinformatie

    The retail sale of cannabis in coffee shops is tolerated in the Netherlands, provided that certain criteria are met. Two criteria were added in 2012: the private club and the residence criterion. The plan was to implement them first in the southern provinces and later in the other provinces. This created an opportunity for a natural experiment. In an experimental group of seven municipalities in the south and a matched comparison group of municipalities in the other part of the country pre- and post-measurements were conducted. The size of the drug tourism, the number of visits to coffee shops, the illegal cannabis consumer market and the nuisance experienced in the direct vicinity of coffee shops was assessed. Robust changes occurred in the experimental group after implementation of the new criteria. Initial differences between the groups and variation in local implementation caused doubts about drawing causal conclusions. This article analyzes whether such conclusions can be drawn. We conclude that due to the broad design of the research it appears that the observed changes can be attributed to the new criteria despite the methodological shortcomings in the study.


Dr. Marianne van Ooyen-Houben
Dr. M.M.J. van Ooyen-Houben is wetenschappelijk medewerker bij het WODC, afdeling Extern Wetenschappelijke Betrekkingen, van het ministerie van Veiligheid en Justitie.

Drs. Bert Bieleman
Drs. B. Bieleman is directeur van Bureau Intraval, gevestigd in Groningen en Rotterdam.

Prof. dr. Dirk Korf
Prof. dr. D.J. Korf is hoogleraar criminologie aan het Bonger Instituut voor Criminologie van de Universiteit van Amsterdam.

Prof. dr. Kristof De Witte
Prof. dr. K. De Witte is bijzonder hoogleraar aan Maastricht University, Top Institute for Evidence Based Education Research, en universitair hoofddocent aan de Faculty of Business and Economics van de Katholieke Universiteit Leuven.
Toont 1 - 20 van 72 gevonden teksten
« 1 3 4
U kunt door de volledige tekst zoeken naar alle artikelen door uw zoekterm in het zoekveld in te vullen. Als u op de knop 'Zoek' heeft geklikt komt u op de zoekresultatenpagina met filters, die u helpen om snel bij het door u gezochte artikel te komen. Er zijn op dit moment twee filters: rubriek en jaar.