Anna Custers
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View article: Using New Data to Support Tax Treaty Negotiation
Using New Data to Support Tax Treaty Negotiation Open
This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and
\nillustrates its use for research by tax treaty negotiators, policy makers, and researchers.
View article: Innovations in Tax Compliance : Conceptual Framework
Innovations in Tax Compliance : Conceptual Framework Open
This paper presents a conceptual
\n framework for developing more effective approaches to tax
\n reform and compliance. The framework proposes that by
\n combining complementary investments in enforcement,
\n facilitation, and trust, refor…
View article: Beyond cognitive failure: examining consumers’ inaction in debt management
Beyond cognitive failure: examining consumers’ inaction in debt management Open
This thesis examines consumers’ inaction in debt management. It departs from the observation that the vast majority of consumers with problem debt in the UK, but also elsewhere, does not resolve their situation and lives with such debts on…