In dit finale advies bespreken de auteur de clausule die voorziet in toebedeling van het gemeenschappelijk vermogen aan een bepaalde echtgenoot ongeacht de oorzaak van ontbinding. De auteurs komen tot de conclusie dat deze clausule niet leidt tot belastbaarheid op grond van artiken 5 W.Succ. In...

There is a persistent lack of high-quality microeconomic data to analyse individuals' financial decision making. This paper introduces the Memories Database comprising complete inheritance taxation records for 2,325 Dutch wealth holders. These records list all assets and liabilities at the...

With the development towards comprehensive and more sophisticated border control regimes, the problem of protection seekers’ access to EU territory has increasingly come into focus. Disorderly movement is presently the main avenue to safety in the EU, and human smugglers act as important...