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De perceptie van fiscale rechtvaardigheid: een verkenning van empirisch onderzoek Universiteit Antwerpen
A philosophical approach to talent development Universiteit Antwerpen
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 ...
Woord vooraf Universiteit Antwerpen
Wetgevingsbundel Fiscaal Recht 2023-2024 Universiteit Antwerpen
Geen hervorming zonder vertrouwen Universiteit Antwerpen
Sociale normen, nudging en fiscale naleving Universiteit Antwerpen
Constitutional limits on international double taxation: the perspective of complexity theory 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 ...