Journal Articles
Delmotte C. (2024) “Beyond the Wealth Tax“, 76 Alabama Law Review (forthcoming).
Delmotte C. (2023) “Toward a Blockchain-Driven Tax System“, 43 Virginia Tax Review 1.
Delmotte C. (2023) “Predistribution Against Rent-Seeking: The Benefit Principle’s Alternative to Redistributive Taxation“. 39 Social Philosophy and Policy 1.
Delmotte C. and Dold M. (2022) “Dynamic preferences and the Behavioral Case Against Sin Taxes“. 32 Constitutional Political Economy 1.
Delmotte C. and Cowen N. (2022). “The Mirage of Mark-to-Market: Distributive Justice and Alternatives to Capital Taxation”, Critical Review of International Social and Political Philosophy.
Delmotte C. (2021) “The Case Against Tax Subsidies in Innovation Policy”, 48 Florida State University Law Review 2.
Delmotte C. (2021) “Simple Rules and the Political Economy of Income Taxation: The Strengths of a Uniform Expense Rule“, European Journal of Law and Economics.
Delmotte C. (2020). “Tax Uniformity as a Requirement of Justice” , 33 Canadian Journal of Law and Jurisprudence 1.
Delmotte C. and Cowen N. (2020). “Ostrom, Floods and Mismatched Property Rights”, 14 International Journal of the Commons 1.
Delmotte C. (2016). “Wealth Taxes, Capital Gains Taxation and the Right to Private Property”. Belgian Journal of Tax Law (503), pp. 521–534.
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.