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Fiscale onrechtvaardigheid als argument in het belastingbeleid van de Vlaamse gemeenten
In: Res publica: politiek-wetenschappelijk tijdschrift van de Lage Landen ; driemaandelijks tijdschrift, Band 56, Heft 2, S. 149-170
ISSN: 0486-4700
We analyze the relation between (horizontal) fairness in the local property tax and municipal tax policy in the 308 Flemish municipalities in 2012. The local property tax is levied on the property's assessed rental value, and its unfairness is a by-product of the slow reassessment procedure - such that properties of identical value are being taxed (very) differently. Using data for housing sales, we create an indicator for the unfairness of the local property tax. We find clear evidence that this unfairness affects political decision-making: municipalities in which property taxation is more unfair tend to rely systematically less on this tax as a source of municipal revenue. Instead these local governments tend to generate revenue through local income taxation. Adapted from the source document.
Intellectuele schatplichtigheid en wetenschappelijke ethiek
In: Tijdschrift over cultuur & criminaliteit, S. 109-112
ISSN: 2211-9507
Pandrecht:Een rechtsvergelijkend onderzoek naar de gevolgen van het vuistloze en stille karakter van het pandrecht
In: Kaptein , F J L 2016 , ' Pandrecht : Een rechtsvergelijkend onderzoek naar de gevolgen van het vuistloze en stille karakter van het pandrecht ' , Doctor of Philosophy , University of Groningen , [Groningen] .
If someone lends money to another person, he trusts that he will get his money back. Particularly in the context of commercial relationships, there is a need for more security. Such security can be achieved by a so-called security right on someone's property. If the debtor does not pay back the borrowed money, the secured creditor can use his security right to sell the property. From the proceeds, he may recover his claim. The most common example of such a security right is the mortgage on a house. Another security right is the right of pledge. Movable goods and claims can be pledged. In former days, a good could only be pledged if the good was actually handed over to the creditor. If the debtor did pay his loan, he got his property back. One could think of the pawnshop. Since 1992, the Dutch Civil Code offers the possibility to pledge a good, while the debtor stays in possession. This means that the debtor can then continue to use the good, for example if the pledged good is a machine that is necessary for the business operations of the debtor. This PhD thesis analyzes the consequences such invisible security right leads to. Imagine the situation that a third person buys the pledged good from the debtor. Or that a third party gives a loan to the debtor because he thinks that there are enough means of recovery against the debtor's property. Should there be stricter requirements for invisible security rights? Is the insolvency administrator obliged to give the pledged machine, which is necessary for the business operations, back to the creditor? These and other questions are answered in the PhD thesis. Additionally, solutions are developed to address the arising problems.
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Prisma vakwoordenboek onroerende zaken: Kees Kommer en Willeke Dijkstra ; met medewerking van H.S. van Eyk
In: Prisma vakwoordenboeken
In: Prisma taal
Oorlogsboeven: Alledaagse criminaliteit tijdens de Tweede Wereldoorlog
During the Second World War, crime rates skyrocketed in the occupied Netherlands, particularly concerning theft and other offences against property. These crimes were committed by both those who had been convicted in the prewar period and previously 'well-behaved' citizens. Some of them felt forced to steal by the circumstances, others took advantage of the situation for their own benefit.
How did suspects justify their acts? Did they consider theft during the occupation to be a crime, or not? And how did Dutch judges pass judgement concerning property crimes? Did they have compassion for stealing compatriots, or did they consider theft in times of scarcity and increasing poverty to be a great danger, which should be severely punished? In this book, historian Jan Julia Zurné uses case files and verdicts by Dutch courts to provide insight into the lives, experiences and motivations of wartime thieves.
GEWELDSTRUCTUUR IN 40 ONTWIKKELINGSLANGSLANDEN IN DE PERIODE 1950-67
In: Acta politica: AP ; international journal of political science ; official journal of the Dutch Political Science Association (Nederlandse Kring voor Wetenschap der Politiek), Band 5, Heft 1, S. 20-42
ISSN: 0001-6810
An attempt to give a classification of internal violence, occurring in 40 developing countries, in order to provide a 'structure of violence' for each country in the period 1950-67, & to r this structure to the changes in the real per capita income of these countries. For the collection of the various items of internal violence, Keesings Historical Archives (Dutch version) was used. They were classified as follows: (1) Diffuse SP unrest (strikes, demonstrations, riots, etc, in which people were wounded, killed &/or property was destroyed). (2) Coup d'etat-like activities. (3) Small guerrillas in the countryside & clusters of (anticolonial) violent actions in the towns. (4) Limited civil or anti-colonial war. (5) 'Endemic' guerrillas. (6) Situation of serious anarchy. (7) .1Pol'al' pogroms of total civil or anticolonial war. A 'profile of violence' for each country was constructed. In the Latin Amer couutries coup d'etat activities prevailed; in several African countries these activities became numerous some yrs after independence was obtained; in the Middle Eastern countries all types of violence occurred; & in the ethnically complicated Asian countries, small & endemic guerrillas frequently arose. A relation between types & extent of internal violence, & level of nat'l income & its yr'ly per capita growth could not be proved. The material suggests that nat'l income & changes therein as such, may not be very interesting variables. Distribution of income & changes therein might be more relevant. The difficulty, however, is to obtain reliable data on these variables. A number of suggestions are made. Modified IPSA.
'Baukultur' in Brussels: Small-scale industrial heritage from the building trade as vehicle for the productive city ; 'Baukultur' in Brussel: Kleinschalig industrieel erfgoed van bouwbedrijven als drager van de productieve stad
Brussels' urban space, like that of many other cities, is dotted with evidence of a productive industrial past. The activities that took place there were generally not geared to mass production for export, but to small-scale manufacturing aimed at supplying the needs of local city dwellers. That small-scale manufacturing industry included members of the building trade such as contractors, joiners and builders' merchants who catered to the demand for housing in an ever-expanding city. Their business premises formed a vital link in the creation and renovation of the urban fabric. This article focuses on the values of small-scale industrial heritage from the building trade, which is under enormous pressure in a city like Brussels. The dynamics of constantly rising real estate prices make residential redevelopment a lucrative investment. Thanks to gentrification, many workshops are being converted into housing and former warehouses are falling prey to large-scale property development. Real estate dynamics, scaling-up and changing market conditions are also contributing to the disappearance of the small-scale, live-work fabric that fosters a beneficial mix of functions. The expertise and skills that for centuries have supplied the basic needs of the city in a sustainable manner are then lost. In light of growing traffic congestion and unemployment, academics and urban planners are becoming increasingly convinced of the need for permanently embedded, city-servicing economic actors like building businesses. Thus, even today, small-scale industrial heritage is vital to the functioning of the urban economy, in that offers the possibility of spatially organizing or reorganizing city-servicing activities within a dense urban fabric. Inspired by integrated concepts of heritage, we therefore argue in favour of a broadening of industrial heritage values aimed at anchoring the use of such locations in time and space. We take issue with an exclusively material approach to industrial heritage by pointing out the immaterial heritage value of a continuity of productive use. After a brief theoretical reflection on the value of small-scale industrial heritage in the city, we examine the historical evolution of Brussels' industrial heritage at the macro level between 1890 and 1970, the period in which the development of the suburbs of Brussels was in full swing. We use a series of exemplary cases to illustrate the different trajectories of continuity and discontinuity of heritage on the one hand, and productive use of building trade locations in Brussels on the other. We also try to get to grips with the motivations of businesses that abandon the city, cease to exist or manage to adapt to volatile market conditions. This article uses a selection of cases to challenge a purely material approach to industrial heritage and makes the case for further research into the question of how individual heritage legislation might also recognize immaterial heritage values in historical business activity on a particular site or in an industrial building.
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