Publications
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De perceptie van fiscale rechtvaardigheid: een verkenning van empirisch onderzoek University of Antwerp
A philosophical approach to talent development University of Antwerp
High ability and talent development literature present different and sometimes competing or contradictory goals for talent development. One side emphasizes that talents should be developed to enable individuals with high abilities to make societal contributions, while the other side focuses on the individual’s personal life goals. This article investigates how the philosophical theories of Aristotle and Kant can contribute to a better ...
Track and exchange of information on crypto-assets as a new tool to achieve tax compliance University of Antwerp
Geen hervorming zonder vertrouwen University of Antwerp
Wetgevingsbundel Fiscaal Recht 2023-2024 University of Antwerp
Sociale normen, nudging en fiscale naleving University of Antwerp
Morality of lobbying for tax benefits University of Antwerp
Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and ...