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Tax Dynamics and Money Laundering:

Simulating Policy Reforms in a Complex System

Peter Gerbrands

International mobility and new technologies create opportunities to not pay taxes. Governments compete with other governments to retain their tax revenues. This dissertation analyzes EU regulation that aims to counter these tax dynamics. Besides tax evasion, financial secrecy also enables money laundering. How anti-money laundering legislation affects criminal networks is, therefore, an additional component in this dissertation.


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