Journal Article, Money Laundering, Social Network Analysis

The effect of anti-money laundering policies: an empirical network analysis

In collaboration with Brigitte Unger, Michael Getzner and Joris Ferwerda, on March 18, we have published a new article in EPJ Data Science on money laundering networks. Using a unique real-world data set which includes criminal records, we compare how criminal networks develop in contrast to non-criminal ones.

Agent-Based Modeling, Books, Tax Dynamics

Policy Reform Effects in the Tax Ecosystem

This chapter analyses the effects of two recent tax policy reforms: Country- by-Country Reporting (CbCR) and Automatic Exchange of Information (AEoI) in the tax ecosystem. These two reforms have different goals: while the former aims at reducing tax avoidance of corporations, the latter one focuses on reducing tax evasion by individuals. How successful have these policies been and how successful will they be when implemented fully in all EU countries?