Dr. Charles Delmotte has master’s degrees in philosophy and Law. Charles earned his PhD from Ghent University and was a visiting researcher at the Center for the Philosophy of Freedom (Arizona), King’s College Department of Political Economy (London) and Max Planck Institute for Tax Law (Munich). Charles employs political philosophy as well as economics to scrutinize tax law. His articles have been published, amongst others, in The Canadian Journal of Law and Jurisprudence and the Critical Review of International Social and Political Philosophy. He contributed for OUP’s anthology on Philosophical Foundations of Tax Law. Charles was trained as a practicing lawyer at an international law firm.