TAXATION WITHOUT ROMANCE: essays on the ethics and economics of a constitutional fiscal order.

Promovendus/a
Charles Delmotte
Faculteit
Faculteit Recht en Criminologie
Vakgroep
Vakgroep Metajuridica, Privaat- en Ondernemingsrecht
Curriculum
Master of Laws in de rechten, UGent, 16-09-2011
Academische graad
Doctor in de Rechten
Taal proefschrift
en
Promotor(en)
Prof. dr. Jan Verplaetse, Vakgroep Metajuridica, Privaat- en Ondernemingsrecht (RE21)
Examencommissie
Prof. dr. Michel Tison, Voorzitter/Decaan - Prof. dr. Jan Verplaetse, Vakgroep Metajuridica, Privaat- en Ondernemingsrecht (RE21) - Prof. dr. em. Baudewijn Bouckaert, Vakgroep Metajuridica, Privaat- en Ondernemingsrecht (RE21) - Prof. dr. Dirk Heirbaut, Vakgroep Metajuridica, Privaat- en Ondernemingsrecht (RE21) - Prof. dr. Richard Epstein, New York University School of Law - Prof. dr. Carmen Pavel, King's College London

Korte beschrijving

Most people – both scholars and laymen – seem to agree that prevailing Western tax codes do not approximate any ideals of efficiency or justice. Rather, our tax rules have been shaped by governmental inclination to maximize revenue, the political ambition to achieve dozens of policy goals through taxation alone and citizens’ creative attempts to acquire fiscal exemptions through voting and lobbying. The aforementioned factors have created a tax code so large that no one can read it and which creates a nearly unique tax liability for each tax payer. This PhD, however, mirrors the aspiration to ‘step out’ of this game, and reflects on the fundamental rules that regulate taxation. Using both insights from philosophy and economics, each essay explores specific rights or constitutional principles that constrain fiscal politics. The ensemble of these essays tentatively formulates the content of a ‘constitutionalized fiscal policy’, the alternative to the present anarchy: a uniform (i.e. ‘flat’) tax rate applied to all realized income, both from labour and capital.

Praktisch

Wanneer
Vrijdag 15 juni 2018, 18:00
Waar
Filmplateau, Paddenhoek 3, 9000 Gent

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