Anne Van de Vijver

Anne Van de Vijver's research focuses on the tax system at the intersection of law, ethics, and psychology. What are tax justice and ethical tax behavior from a philosophical and ethical perspective? What are the drivers of legal decision-making and of tax behavior? How does the legal framework translate ethical principles and fundamental values? How does the digital transformation of society affect these questions? In 2015, Anne's research was awarded the Ius Commune Prize from the Ius Commune Research School (Amsterdam).

Areas of Expertise:

• Tax Law
• Ethics 
• Psychology
  

Selected Publications: 

• Van de Vijver, A. (2022) Morality of lobbying for tax benefits : a Kantian perspective.
• ​Van de Vijver, A. (2021) Naming and shaming as a tax compliance tool: the importance of self-esteem, social norms, shame and reputation.
• Van de Vijver, A. et al. (2020) A real option approach to sustainable corporate tax behavior. 
  

Full Publication List: repository.uantwerpen.be/acadbib/irua/08912/N​

Selected Projects: 

• 2023 - 2026 - ​Project RESONANCE*: The development of "fair governance", a new interdisciplinary psycho-legal research approach to assess public algorithm-assisted decision making *faiRnEss Self-determination gOverNANCE.
• 2022 - 2024 - Fairness of algorithm-use for predictive tax enforcement models: a psycho-legal perspective.
  
• 2022 - 2025 - Mission-Oriented R&D Tax Policies.