Kevin Spiritus


Publications in Academic Journals

Optimal Taxation of Capital Income when Rates of Return are Heterogeneous (working paper)
     forthcoming at The Economic Journal
     with Bas Jacobs, Aart Gerritsen and Alexandra Rusu

Optimal Taxation of Normal and Excess Returns to Risky Assets (working paper)
     forthcoming at The Scandinavian Journal of Economics
     with Robin Boadway

Optimal Commodity Taxation When Households Earn Multiple Incomes (working paper)
     at International Tax and Public Finance

See also policy work

Working Papers

Optimal Taxation with Multiple Incomes and Types
     R&R at Theoretical Economics
     with Etienne Lehmann, Sander Renes and Floris Zoutman

Work in Progress

Redistribution, Distortion and Implementation: Unpacking the Optimal Two-Dimensional Tax Schedule
     with Floris Zoutman

Intergenerational inequality in welfare: facts and values
     with AndrĂ© Decoster and Erik Schokkaert