Publicaties
Constitutional limits on international double taxation: the perspective of complexity theory Universiteit Antwerpen
Fundamental tax principles and the role of market states in the digitalized economy Universiteit Antwerpen
Morality of lobbying for tax benefits Universiteit Antwerpen
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 ...