Koos Boer

Leiden University

Postbus 9500

Leiden, Zuid Holland 2300 RA

Netherlands

SCHOLARLY PAPERS

2

DOWNLOADS

294

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Legal Aspects of Behaviourally Informed Strategies to Enhance Tax Compliance

Tax and Trust, Institutions, Interactions and Instruments, 2019, ISBN 978-94-6236-819-4
Number of pages: 31 Posted: 27 Dec 2018 Last Revised: 28 Sep 2019
Koos Boer and Hans Gribnau
Leiden University and Tilburg Law School
Downloads 263 (146,747)

Abstract:

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nudging, behavioural insights, legal framework, compliance, voluntary compliance, tax, legal principles, legitimate expectations, equality, pre-filled tax return, horizontal monitoring

It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform

Number of pages: 11 Posted: 12 Mar 2016
Henk Vording, Koos Boer and Allard Lubbers
Leiden University - Leiden Law School, Leiden University and Leiden University
Downloads 18 (678,472)
Citation 1

Abstract:

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tax reform, transition rules, income tax, consumption tax

It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform

J.L.M Gribnau, M. Pauwels (ed.) Retroactivity of Tax Legislation, Amsterdam: EATLP/International Bureau for Fiscal Documentation 2012
Number of pages: 11 Posted: 12 Mar 2016
Henk Vording, Koos Boer and Allard Lubbers
Leiden University - Leiden Law School, Leiden University and Leiden University
Downloads 13 (719,409)

Abstract:

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tax reform, transition rules, consumption tax