Journal Articles

Delmotte C. (2026) “Equality Before Tax Law” 82 Washington and Lee Law Review 745

Delmotte C. (2025) “Redistribution without Romance” 66 Boston College Law Review 1229

Delmotte C. (2024) “Beyond the Wealth Tax” 76 Alabama Law Review 325

Delmotte C. (2023) “Toward a Blockchain-Driven Tax System” 43 Virginia Tax Review 37

Delmotte C. (2023) “Predistribution Against Rent-Seeking: The Benefit Principle’s Alternative to Redistributive Taxation” 39 Social Philosophy and Policy 188

Delmotte C. and Dold M. (2022) “Dynamic preferences and the Behavioral Case Against Sin Taxes” 32 Constitutional Political Economy 188

Delmotte C. and Cowen N. (2022). “The Mirage of Mark-to-Market: Distributive Justice and Alternatives to Capital Taxation”, 25 Critical Review of International Social and Political Philosophy 211

Delmotte C. (2021) “The Case Against Tax Subsidies in Innovation Policy” 48 Florida State University Law Review 285

Delmotte C. (2021)“Simple Rules and the Political Economy of Income Taxation: The Strengths of a Uniform Expense Rule” 52 European Journal of Law and Economics 323

Delmotte C. (2020) “Tax Uniformity as a Requirement of Justice” 33 Canadian Journal of Law and Jurisprudence 59

Delmotte C. and Cowen N. (2020) “Ostrom, Floods and Mismatched Property Rights” 14 International Journal of the Commons 583

Delmotte C. (2016). “Wealth Taxes, Capital Gains Taxation and the Right to Private Property” 503 Belgian Journal of Tax Law 521

Books

Verplaetse J. and Delmotte C. Handbook of Ethics and Legal Philosophy (Van Gompel and Svacina, 2018).

Book Chapters

Delmotte C. (2023) “Different Economic Models of Innovation and their Relation to the Law” In De Bruyne J. and Vanleenhove C. (eds): Artificial Intelligence and the Law (23-48). Cambridge: Cambridge Intersentia.

Delmotte C. and Nientiedt D (2022) In Robert F. van Brederode (ed) “Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation”, in Political Philosophy of Taxation (135-150) Springer Publishers.

Delmotte C. (2019)“The Conception of Taxation: The Conventional versus the Constitutional Point of View”. Published in Boudreaux D., Coyne C., and Herzberg B. (eds.): Interdisciplinary Studies of the Market Order: The Political Process and Political Order (131-156). Rowman and Littlefield International Ltd., New York.

Delmotte C. (2017) “The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation”. Published in M. Bhandari (ed.): The Philosophical Foundations of Tax Law (281–302). Oxford: Oxford University Press.

Delmotte C. and Verplaetse J. (2017) “What Is Wrong with Endowment Taxation? Self-usership as a Prerequisite for Legitimate Taxation”. Published in Peeters B., Gribnau H. and Badisco J. (eds.): Building Trust in Taxation (95–115). Cambridge: Cambridge Intersentia.