Sonja Dusarduijn

Tilburg Law School

Tilburg, 5000 LE

Netherlands

SCHOLARLY PAPERS

5

DOWNLOADS

1,306

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles

In: A. Sawyer, L. Oats, and D. Massey (eds.), Contemporary Issues in Tax Research (Volume 4), Birmingham: Fiscal Publications 2021, p. 165-206
Number of pages: 43 Posted: 11 Oct 2021
Hans Gribnau and Sonja Dusarduijn
Tilburg Law School and Tilburg Law School
Downloads 426 (104,615)

Abstract:

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Tax complexity, principles-based legislation, rule-based drafting, legal fictions, standards, legal principles, transparency, legal certainty, equality

2.

Principles-Based Legislation in Context: A Dworkinian Perspective

Number of pages: 27 Posted: 31 Oct 2018 Last Revised: 23 Feb 2019
Hans Gribnau and Sonja Dusarduijn
Tilburg Law School and Tilburg Law School
Downloads 328 (140,312)

Abstract:

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3.

Balancing Conflicting Conceptions of Justice in Taxation

Number of pages: 27 Posted: 01 Feb 2021
Sonja Dusarduijn and Hans Gribnau
Tilburg Law School and Tilburg Law School
Downloads 216 (213,495)

Abstract:

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economic justice, distributive justice, tax justice, tax fairness, ability-to-pay principle, legal justice, legal equality, certainty, proportionality, tax incentives, regulation

4.

Constitutional Taxation in the Netherlands

Tilburg Law School Research Paper
Number of pages: 34 Posted: 06 Oct 2022
Hans Gribnau and Sonja Dusarduijn
Tilburg Law School and Tilburg Law School
Downloads 172 (261,541)

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legal principles, principle of equality, right to property, principle of legal certainty, non-retroactivity, constitutional review, separation of powers, tax law, human rights, notional income tax

5.

Trust and Tax Principles: A Dutch Case Study

Tilburg Law School Research Paper Forthcoming
Number of pages: 29 Posted: 16 Jan 2019
Sonja Dusarduijn
Tilburg Law School
Downloads 164 (272,496)

Abstract:

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tax, trust, legal principles, legal fictions, tax legislation, fairness