Tilburg, 5000 LE
Netherlands
Tilburg Law School
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Tax avoidance, tax evasion, corporate social responsibility, internal morality of law, legal ethics, legal principles, tax incentives, tax legislation, tax planning, legal positivism, rule focus, intrinsic motivations
Regulation, incentives, instrumentalism, command theory of law, tax administration, testing of (tax) statutes, judicial restraint, legal principles and values, inner morality of law, Dworkin, Radbruch, Fuller
multinationals, tax avoidance, aggressive tax planning, corporate moral agency, corporate social responsibility (CSR), Carroll’s CSR Pyramid, transparency, Starbucks
Cooperative Compliance, Dutch Horizontal Monitoring, (Informed) Trust, Mutual Understanding and Transparency, Extra-Statutory Obligations
legal principles, principle of equality, principle of legal certainty, non-retroactivity, constitutional review, soft law, constitutional dialogue, separation of powers, tax law
flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Aspects of legal certainty, retroactive legislation, conceptions of the rule of law, command theory of law, Fuller, tacit reciprocity, Dworkin, tax law
Tax assurance, co-operative compliance, Horizontal Monitoring, voluntary compliance, legitimacy, trust, transparency, risk management vertical supervision, procedural tax law, principles of proper administrative behaviour, compliance agreement, covenant
Sustainable Taxation, Distributive Justice, Inequality, Illiberal Democracy, Public Trust Tax Planning, Multinational Corporations, Corporate Social Responsibility, Corporate Social Irresponsibility, Tax Governance, Tax Compliance, Transparency
Hobbes, Locke, Hume, Montesquieu, Rousseau, the Federalists and Anti-Federalists, social contract theory, tax, political philosophy, benefit theory, justice, equity, equality, liberty, separation of powers
substantive and formal equality, principle of equality, legal classification, rational justification, constitutional review, democracy, rule of law, separation of powers, naked interests, checks and balances, tax law
tax avoidance, aggressive tax planning, corporate governance, shareholder value, stakeholder model managerial discretion, business judgment rule, Corporate Social Responsibility, Corporate Social Irresponsibility, compliance beyond the law
tax planning, multinationals, good tax governance, transparency, corporate social responsibility, CSR, Carroll
transparency, institutional trust, social trust, interpersonal trust, trustworthiness, tax authorities, multinational corporations, mandatory disclosure, voluntary disclosure, rulings, country-by-country reporting
Tax complexity, principles-based legislation, rule-based drafting, legal fictions, standards, legal principles, transparency, legal certainty, equality
tax administration; good governance; tax administration governance, discretionary powers; checks and balances; transparency, accountability; public participation; voluntary compliance, service-based approach; compliance-burden; benchmarking
nineteenth-century Dutch tax theory, liberal theory, Adam Smith, John Stuart Mill, Pierson, Cort van der Linden, German Historical School, Rechtsstaat, rule of law, organic theory, distributive justice.
separation of powers, checks and balances, vagueness, open texture of law, indeterminacy, discretion, open norms, over- inclusiveness, under-inclusiveness, anti-avoidance rules, tax administration, influence of tax administration on tax legislation, regulation, administrative rules, courts
legal principles, principle of equality, right to property, principle of legal certainty, non-retroactivity, constitutional review, separation of powers, tax law, human rights, notional income tax
nudging, behavioural insights, legal framework, compliance, voluntary compliance, tax, legal principles, legitimate expectations, equality, pre-filled tax return, horizontal monitoring
voluntary taxation, Sloterdijk, Athenian democracy, tax planning, political obligation, reciprocity, trust, Rawls, duty of fair play, Sandel, autonomy, fair share, compliance, letter of the law
Spinoza, legal philosophy, Hobbes, legal positivism, Kelsen, natural law, law of nature, state of nature, state, natural right, liberty, aristocracy, democracy, balance of powers
Legal values and principles, internal morality of law, mid-level principles, rules, legal positivism, Ronald Dworkin, Gustav Radbruch, Lon Fuller, Paul Scholten, Claude Lefort, Robert Alexy, tax law
judiciary, legality, legitimacy, law-making, legal positivism, Kelsen, Habermas, adjudication, trust, legal principles, Dworkin, ambiguity, indeterminateness
economic justice, distributive justice, tax justice, tax fairness, ability-to-pay principle, legal justice, legal equality, certainty, proportionality, tax incentives, regulation
Taxation, soft law, Code of Conduct for Business Taxation, EU market integration, harmful tax competition, new governance, legitimacy, communicative regulation, public consultation and participation, transparency.
Hobbes, Hume, social contract theory, sovereignty, command theory of law, tax governance, compliance, benefit theory of taxation, taxation on consumption, sympathy
tax fairness, tax planning, multinational corporations, moral agency, ethical culture, moral climate, Corporate Social Responsibility, corporate governance, transparency, soft law, self-regulation, codes of conduct, tax governance, risk management, tax compliance
Social contract theory, contractualism, Hobbes, Spinoza, Hume, tax compliance, letter of the law, spirit of the law, legalism, formalism, reciprocity
Taxation, soft law, new governance, corporate governance, legitimacy, responsive regulation, reciprocity, transparency, checks and balances, compliance, administrative rule-making, participation, risk management, legal certainty, horizontal supervision, enforcement covenants
Tax Assurance, Co-Operative Compliance, Horizontal Monitoring, Voluntary Compliance, Legitimacy, Trust, Transparency, Risk Management Vertical Supervision, Procedural Tax Law, Principles Of Proper Administrative Behaviour, Compliance Agreement, Covenant
Reciprocity, communicative style of regulation, command and control style of regulation, Spinoza, Lon Fuller, legal positivism, Hobbes, Kelsen, co-operative compliance, deterrence model
soft law, Code of Conduct for Business Taxation, European Union, legislation, governance, input legitimacy, accountability, transparency, publicity
courts, retroactivity, tax law, temporal effect of court decisions, judicial transition policy, transition law, transition measures, prospective overruling, judicial review, principles of proper administrative behaviour, courts as deputy legislature
Sustainability, SDG, ESG, tax governance, corporate taxation, transparency, voluntary reporting, accountability, ethics, moral culture
corporation income taxation, regulatory impact assessment, ex ante evaluation, legislative process, tax policy, tax reform, tax planning; tax competition, tax co-ordination, foreign direct investment, R&D incentives, information asymmetry, paper profits, revenue neutrality
Retroactive tax legislation, Comparative tax law
Spinoza, legal philosophy, Hobbes, legal positivism, natural law, law of nature, civil law, state, natural right, liberty, Machiavelli, citizenship, Aquinas
American War of Independence, American Constitution, taxation, Founding Fathers James Madison, Alexander Hamilton and John Jay Hobbes, Locke, Hume, Montesquieu, Rousseau, Paine, the Federalist Papers and Anti-Federalist Papers, taxation, tax justice, rule of law, consent, custom, separation of power