1.0Praemium Erasmianum Foundationhttps://erasmusprijs.org/en/Lauren Maxwellhttps://erasmusprijs.org/en/author/lauren-maxwell/rich600338<blockquote class="wp-embedded-content" data-secret="xMXukOmuJw"><a href="https://erasmusprijs.org/en/research-prizes/tirza-cramwinckel/">Tirza Cramwinckel</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://erasmusprijs.org/en/research-prizes/tirza-cramwinckel/embed/#?secret=xMXukOmuJw" width="600" height="338" title="“Tirza Cramwinckel” — Praemium Erasmianum Foundation" data-secret="xMXukOmuJw" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://erasmusprijs.org/wp-includes/js/wp-embed.min.js </script> https://erasmusprijs.org/wp-content/uploads/Cramwinckel_2023_Dissertatie-portret_1500x1647.jpg15001647Report by the selection committee In her dissertation Tirza Cramwinckel explored the many questions raised by the need for general information provided by the Dutch Tax Authorities to be as simple and understandable as possible, while tax law by its very nature is complex and technical. The key question here is who bears the risk […]