Professor Dr. Charles Delmotte

Biography

Charles Delmotte is an Associate Professor at the Michigan State University College of Law. He specializes in tax law, focusing on how economics, empirical research, philosophy, and technology impact tax law innovations and policy. Delmotte has published numerous articles in leading journals, covering topics such as basic income taxation, trusts, and estate tax policy. His work appears in prestigious publications like the Boston College Law Review and the Virginia Tax Review. He has also contributed to anthologies that bridge philosophy and tax law, including works by Oxford University Press and Springer. Delmotte holds a JD and a PhD from Ghent University, alongside bachelor's and master's degrees in philosophy from the same institution. Before joining academia, he practiced law with DLA Piper LLP in Brussels. He teaches courses such as Basic Income Taxation and Trusts & Estates, leveraging a modified Socratic approach to facilitate problem-solving and statutory analysis among his law students.

Research Interests