Erasmus School of Law alumnus Marieke Buijs (25) is the very first winner of the Hermes Kring London Thesis Prize. Her master's thesis "Nudging in tax law: a push in the right direction?" was enthusiastically received by the jury members, also because of her original analysis of a behavioral psychological subject within the strict legal frameworks of the Dutch Tax and Customs Administration (Belastingdienst). Marieke received the prize on Wednesday 18 November from Dick van den Broek, co-founder of the Hermes Kring London Fund.
Marieke, who now works as a tax specialist at the Netherlands Tax and Customs Administration, wrote her master's thesis in 2019 under the supervision of Sigrid Hemels, Professor of Tax Law at Erasmus School of Law. About the awarding of this thesis prize to Marieke, she says: ‘I am extremely proud of Marieke. This is all her own achievement. She came up with the subject herself, delved deep into the literature and made a wonderful research of it. She has deserved the award!’
Contribution to the fight against tax evasion
With "nudging" Marieke had chosen an original, but not a simple subject. Her legal comparison between the United Kingdom, Germany and the Netherlands resulted in valuable lessons for the Netherlands. She says about this: ‘With nudging you can change people's mentality. The Netherlands Tax and Customs Administration is familiar with the subject but is not actively working on it like in the United Kingdom. My hope is to contribute to the fight against tax evasion in this way, without implementing a horde of new rules or provoking resistance from the public.’
About the Hermes Kring London Fund and the thesis prize
Since 2017, the Hermes Kring London Fund has been a donor advised fund of the Erasmus Trustfonds, the official fund for the growth and development of Erasmus University Rotterdam. The fund supports research and education in the field of current economic, financial and legal issues, focusing on the relationship between the Netherlands and the United Kingdom. To this end, the fund awards an annual thesis prize. The winner receives 1,000 euros.
See below for Marieke's thesis (in Dutch)
- More information
For more information, please contact communication officer Ronald de Groot of Erasmus School of Law, rdegroot@ese.eur.nl +31 6 53 641 846.