UvA Fiscal Transparency research

Tax avoidance and tax competition can only be tackled effectively if states cooperate in doing so. It appears, however, that there is very little effective cooperation due to conflicting policy choices at the national level. States often design their tax systems with the aim of creating a relatively attractive business environment for international corporations. The result is an international race to the bottom in terms of tax rates.

The “Fiscal Transparency” research program will cover academic research into international tax competition, especially between European Member States. To increase transparency, all research findings will be accessible to investigative reporters, political bodies and NGOs.

2019 will see the launch of this new research program “Fiscal Transparency” at the University of Amsterdam’s Amsterdam Law School. The program will be administered under the aegis of the Amsterdam Centre for Tax Law (ACTL) and owes its inception to Prof. Dr Jan Van de Streek and PhD researcher Martijn Nouwen.

Adessium Foundation supports this research program because we are convinced transparency and academic insight into the issue are essential. Only then can we facilitate well-informed public discourse on what constitutes proper, fair tax policy, and help to create adequate, internationally coordinated efforts to ban undesirable tax practices.

About this partner

The “Fiscal Transparency” research program will involve academic research into and increase transparency of international tax competition, especially between European Member States.

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