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Papers and Publications

Optimal Taxation

Working Papers

  • Spiritus, K. “Characterizations for Optimal Multidimensional Taxation with Multidimensional Heterogeneity of Agents” [PDF 2017-06-28] [PDF 2017-05-09] [Slides PDF 2017-11-01]
    (Kahn Academy has some nice videos explaining the intuitions of divergence and curl. Pat Kohl has a video explaining the Helmholtz theorem. A new version of the paper discussing the curl of the tax wedge will be available soon.)
  • Spiritus, K., Boadway, R. “Optimal Taxation of Risky Capital Income: the Rate-of-Return Allowance” [PDF 2017-01-02] [CESifo]

Work in Progress

  • Jacobs, B., Gerritsen, A., Rusu, A., Spiritus, K. “Optimal Taxation of Capital Income When Rates of Return Are Heterogeneous

Poverty, Inequality and Welfare

Work in Progress

  • Decoster, A., Maes, M., Spiritus, K., Vanheukelom, T. “Top Income Shares in Belgium
  • Decoster, A., Schokkaert, E., Spiritus, K. “Intergenerational Inequality in Welfare: Facts and Values” [Slides]

Microsimulation

Peer Reviewed Publications in Belgium
  • Decancq, K., Decoster, A., Spiritus K. , Verbist, G., (2011). “MEFISTO: een Nieuw Microsimulatiemodel voor Vlaanderen”. Belgisch Tijdschrift voor Sociale Zekerheid, jaargang 2011, 4e trimester [PDF in Dutch]
Working Papers
  • Ochmann, R., Spiritus, K., Decoster, A. (2013). “Integrating Indirect Taxation into EUROMOD. Documentation and Results for Germany”. EUROMOD Working Papers, EM20, nr. 13. Essex: EUROMOD at the Institute for Social and Economic Research [PDF]
  • Ochmann, R., Spiritus, K., Decoster, A. (2014). “Integrating Indirect Taxation into EUROMOD. Documentation and Results for Belgium”. EUROMOD Working Papers, EM12/14. Essex: EUROMOD at the Institute for Social and Economic Research [PDF]
Technical Notes
  • Hufkens, T., Vanhille, J., Spiritus, K. (2013). “EUROMOD Country Report Belgium 2009-2012”. Essex: EUROMOD at the Institute for Social and Economic Research [PDF]
  • Decoster, A. and Spiritus, K. (2014). “SInTax: Microsimulation of VAT and Excises in the Context of EUROMOD. User Manual”. FLEMOSI Technical Note 16. 1, 13