Peter Gerbrands

Peter Gerbrands
Utrecht University | UU · School of Economics (USE)

Doctor of Philosophy
Currently I am working on the FIRMBACKBONE project, developing a database with Dutch corporate information.

About

6
Publications
952
Reads
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7
Citations
Introduction
Peter Gerbrands currently works at Utrecht University, School of Economics (U.S.E.). He has a background in Information Science and conducts research in tax-dynamics using agent-based simulations. He is currently involved in the project 'COFFERS - Combating Fiscal Fraud and Empowering Regulators' (EU Horizon 2020).
Additional affiliations
November 2016 - present
Utrecht University
Position
  • PhD Student
Education
November 2016 - July 2020
Utrecht University
Field of study
  • Economics
September 2015 - July 2016
University of Amsterdam
Field of study
  • Information Studies
February 2011 - September 2014
Amsterdam University of Applied Sciences
Field of study
  • Business IT & MAnagement

Publications

Publications (6)
Article
Full-text available
Aim There is a growing literature analyzing money laundering and the policies to fight it, but the overall effectiveness of anti-money laundering policies is still unclear. This paper investigates whether anti-money laundering policies affect the behavior of money launderers and their networks. Method With an algorithm to match clusters over time,...
Article
Full-text available
Country‐by‐Country Reporting and Automatic Exchange of Information have recently been implemented in European Union (EU) countries. These international tax reforms increase tax compliance in the short term. In the long run, however, taxpayers will continue looking abroad to avoid taxation and, countries, looking for additional revenues, will provid...
Chapter
Full-text available
International tax policy reforms such as Country-by-Country Reporting and Automatic Exchange of Information aim to increase tax compliance and revenues. Using a tax ecosystems perspective, this chapterapplies an agent-based simulation to assess the effects of these reforms. We demonstrate for EU Member States and selected European countries that re...
Article
How can governments get individuals and firms to pay taxes, especially given increasing tax base erosion via tax evasion, tax avoidance, and money laundering? In this paper we discuss the many different perspectives to explain why people pay-and do not pay-their taxes, especially perspectives based on "responsive regulation," and we use then these...
Thesis
Full-text available
This paper focuses on analyzing the structure of several egocentric networks of collective awareness platforms for sustainable innovation (CAPS). It answers the question whether the network structure is determinative for the sustainability of the created awareness. Based on a thorough literature review a model is developed explaining and operationa...

Network

Cited By

Projects

Projects (2)
Project
FIRMBACKBONE is an organically growing longitudinal data-infrastructure with information on Dutch companies for academic research. Once it is ready, it will become available for researchers affiliated with universities in the Netherlands through ODISSEI, the Open Data Infrastructure for Social Science and Economic Innovations. FIRMBACKBONE is an initiative of and collaboration between Utrecht University and the Vrije Universiteit Amsterdam that is funded by PDI-SSH, the Platform Digital Infrastructure-Social Sciences and Humanities, for the period 2020-2025.
Project
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.