Charles Delmotte

Michigan State University College of Law

East Lansing

United States

NYU School of Law

Postdoctoral fellow

Bobst Library, E-resource Acquisitions

20 Cooper Square 3rd Floor

New York, NY 10003-711

United States

SCHOLARLY PAPERS

8

DOWNLOADS

541

SSRN CITATIONS

9

CROSSREF CITATIONS

3

Ideas:
“  I work on tax law -- using theoretic insights from philosophy and economics. I am also working on the use of technology to update the tax system.  ”

Scholarly Papers (8)

1.

Dynamic Preferences and the Behavioral Case Against Sin Taxes

Constitutional Political Economy (Forthcoming)
Number of pages: 27 Posted: 11 Jul 2020 Last Revised: 03 Mar 2021
Charles Delmotte and Malte F. Dold
Michigan State University College of Law and Pomona College - Department of Economics
Downloads 109 (342,165)
Citation 1

Abstract:

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Sin taxes, Behavioral Economics, Contractarianism, Dynamic Preferences, John Stuart Mill, Self-Governance

2.

Ostrom, Floods and Mismatched Property Rights

Number of pages: 14 Posted: 07 Aug 2019 Last Revised: 02 Jul 2020
Nick Cowen and Charles Delmotte
School of Social and Political Sciences, University of Lincoln and Michigan State University College of Law
Downloads 74 (433,952)
Citation 3

Abstract:

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commons, ostrom, James Buchanan, public choice, mismatched property, environmental goods, climate change, floods

3.

Tax Uniformity as a Requirement of Justice

(Forthcoming, 2020) Delmotte C, Tax Uniformity as a Requirement of Justice. Canadian Journal of Law and Jurisprudence.
Number of pages: 24 Posted: 14 Sep 2019
Charles Delmotte
Michigan State University College of Law
Downloads 72 (440,370)

Abstract:

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Taxation, Distributive Justice, Social Contract Theory, Public Choice Theory

4.

The Mirage of Mark-to-Market: Distributive Justice and Alternatives to Capital Taxation

Critical Review of International Social and Political Philosophy, Forthcoming
Number of pages: 29 Posted: 18 Jun 2019 Last Revised: 06 Sep 2019
Charles Delmotte and Nick Cowen
Michigan State University College of Law and School of Social and Political Sciences, University of Lincoln
Downloads 59 (487,067)
Citation 2

Abstract:

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wealth inequality, capital taxation, tax base, distributive justice, market economy

5.

Simple Rules and the Political Economy of Income Taxation: The Strengths of a Uniform Expense Rule

European Journal of Law and Economics
Number of pages: 17 Posted: 22 May 2020 Last Revised: 10 Jun 2021
Charles Delmotte
Michigan State University College of Law
Downloads 37 (588,335)

Abstract:

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Tax Expenditures, Tax Complexity, Tax Efficiency, Tax Reform, Tax Law and Economics, Political Economy

6.

The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation

In M. Bhandari (ed.), The Philosophical Foundations of Tax Law (pp. 281–302). Oxford: Oxford University Press, 2017
Number of pages: 23 Posted: 21 May 2020
Charles Delmotte
Michigan State University College of Law
Downloads 35 (599,565)
Citation 1

Abstract:

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Capital gains tax, assessing income, assets, realization principle, market-to-market, equity, financial redistribution

7.

The Case Against Tax Subsidies in Innovation Policy

Florida State University Law Review, Vol. 48, No. 2, Forthcoming, NYU Law and Economics Research Paper No. 20-40
Number of pages: 48 Posted: 27 Jul 2020
Charles Delmotte
Michigan State University College of Law
Downloads 155

Abstract:

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Research and Development Tax Credit, Intellectual Property (Ip), Tax Subsidies, Innovation Policy

8.

The Promises and Pitfalls of a Blockchain Driven Tax System

Number of pages: 40
Charles Delmotte
Michigan State University College of Law
Downloads 0

Abstract:

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Blockchain, Tax Compliance, Tax Reform