Charles Delmotte

Michigan State University College of Law

Professor 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

  • Michigan State University College of Law

  • NYU School of Law

SCHOLARLY PAPERS

13

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1,920

TOTAL CITATIONS
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in Total Papers Citations

17

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.  ”

  • Michigan State University College of Law

  • NYU School of Law

Scholarly Papers (13)

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1.

BEYOND THE WEALTH TAX

Alabama Law Review, Vol. 76 (Forthcoming)
Number of pages: 58 Posted: 16 Apr 2024 Last Revised: 20 Dec 2024
Charles Delmotte
Michigan State University College of Law
Downloads 415 (153,426)

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Wealth Taxation, Economic Inequality, Tax Policy

2.

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 Last Revised: 12 Aug 2022
Charles Delmotte
Michigan State University College of Law
Downloads 272 (242,861)
Citation 2

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

3.

Dynamic Preferences and the Behavioral Case Against Sin Taxes

Dynamic Preferences and the Behavioral Case Against Sin Taxes, 32 Constitutional Political Economy (2021) (with Malte Dold).
Number of pages: 20 Posted: 11 Jul 2020 Last Revised: 21 Jan 2023
Charles Delmotte and Malte F. Dold
Michigan State University College of Law and Pomona College - Department of Economics
Downloads 250 (264,376)
Citation 3

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

4.

Toward a Blockchain Driven Tax System

43 Virginia Tax Review 1
Number of pages: 50 Posted: 18 Aug 2022 Last Revised: 12 Dec 2023
Charles Delmotte
Michigan State University College of Law
Downloads 229 (288,232)
Citation 1

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Tax Compliance, Tax Reform, Blockchain Technology

5.

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 154 (413,440)
Citation 4

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

6.

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: 25 Posted: 14 Sep 2019 Last Revised: 20 Jan 2023
Charles Delmotte
Michigan State University College of Law
Downloads 117 (514,644)
Citation 4

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

7.

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 116 (518,048)
Citation 2

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

8.

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 103 (566,035)
Citation 1

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

9.

Redistribution Without Romance

Boston College Law Review, Vol. 66 (Forthcoming)
Number of pages: 65 Posted: 12 Aug 2024 Last Revised: 17 Apr 2025
Charles Delmotte
Michigan State University College of Law
Downloads 98 (585,857)

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Redistribution, Tax Policy, Economic Inequality, Democracy, Administrative Capture

10.

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: 04 Nov 2022
Charles Delmotte
Michigan State University College of Law
Downloads 91 (614,109)

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

11.

Predistribution Against Rent-Seeking: The Benefit Principle’s Alternative to Redistributive Taxation

Social Philosophy and Policy, Forthcoming
Number of pages: 31 Posted: 18 Sep 2023
Charles Delmotte
Michigan State University College of Law
Downloads 54 (817,672)

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benefit principle; inequality; taxation; rent-seeking; predistribution

12.

The Conception of Taxation: The Romantic versus the Realistic Point of View

The Conception of Taxation: The Romantic Versus the Realistic Point of View, in INTERDISCIPLINARY STUDIES OF THE MARKET ORDER 131 (Donald J. Boudreaux, Christopher J. Coyne & Bobbi Herzberg, eds. 2019).
Number of pages: 25 Posted: 20 Jun 2023
Charles Delmotte
Michigan State University College of Law
Downloads 21 (1,146,337)

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Philosophy of Taxation; Theory of Optimal Taxation

13.

What is Wrong with Endowment Taxation? Self-Usership as a Prerequisite for Legitimate Taxation

What Is Wrong with Endowment Taxation? Self-usership as a Prerequisite for Legitimate Taxation, in BUILDING TRUST IN TAXATION 51 (Bruno Peeters, Hans Gribnau & Jo Badisco eds., 2017).
Posted: 13 Apr 2023
Charles Delmotte and Jan Verplaetse
Michigan State University College of Law and Independent

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taxation; self-ownership; natural rights