More information
Work
- Aart Gerritsen (2025) - Income tax evasion and third-party reported consumption and wealth: implications for the optimal tax structure - The Scandinavian Journal of Economics, 127 (1), 115-148 - doi: 10.1111/sjoe.12574 - [link]
- Aart Gerritsen, Bas Jacobs, Kevin Spiritus & Alexandra Rusu (2025) - Optimal taxation of capital income with heterogeneous rates of return - The Economic Journal, 135 (665), 180-211 - doi: 10.1093/ej/ueae083
- Aart Gerritsen (2024) - Optimal nonlinear taxation: a simpler approach - International Tax and Public Finance, 31 (2), 486-510 - doi: 10.1007/s10797-023-09779-9 - [link]
- Aart Gerritsen (2022) - Welvaartstheoretisch is een hoog minimumloon ongewenst - Economisch-Statistische Berichten, 107 (4813) - [link]
- Aart Gerritsen & FT (Floris) Zoutman (2021) - Towards a Tax on Actual Returns - doi: 10.1093/oso/9780192855244.003.0002
- Aart Gerritsen, Bas Jacobs, Alex Rusu & Kevin Spiritus (2020) - Optimal Taxation of Capital Income with Heterogeneous Rates of Return - [link]
- Aart Gerritsen & Bas Jacobs (2019) - Is a Minimum Wage an Appropriate Instrument for Redistribution? - Economica, 87 (347), 611-637 - doi: 10.1111/ecca.12323 - [link]
- Aart Gerritsen & FT (Floris) Zoutman (2019) - Naar een heffing op werkelijk rendement - [link]
- Aart Gerritsen (2017) - Belastingen: Optimaal afstemmen op gedrag
- Aart Gerritsen (2017) - Equity and efficiency in rationed labor markets - Journal of Public Economics, 153, 56-68 - doi: 10.1016/j.jpubeco.2017.07.001 - [link]
- Kevin Spiritus, R Boadway, Bas Jacobs, Aart Gerritsen & Alex Rusu (2017) - Optimizing Feasible Tax Systems with Heterogeneous Populations: Solution Methods and Applications to Household Savings
- Aart Gerritsen & Bas Jacobs (2016) - Is a Minimum Wage an Appropriate Instrument for Redistribution - [link]
- Aart Gerritsen (2016) - Optimal taxation when people do not maximize well-being - Journal of Public Economics, 144, 122-139 - doi: 10.1016/j.jpubeco.2016.10.006
- Aart Gerritsen (2014) - Essays in Optimal Government Policy - [link]
- Aart Gerritsen & Bas Jacobs (2014) - Dat Minimumloon Kan best wat Lager - NRC Handelsblad, 21 feb - [link]
- Aart Gerritsen & Bas Jacobs (2014) - Werkende Armen Geholpen met Lastenverlichting en Lager Minimumloon - Me Judice, 18 maart - [link]
- Aart Gerritsen & MP Devereux (2010) - The tax treatment of debt and equity
Rijksacademie voor Financiën, Economie en B.
- Start date approval
- februari 2023
- End date approval
- februari 2026
- Place
- DEN HAAG
- Description
- College belastingen en premies in theorie en prakt
Instituut voor Publieke Economie
- Start date approval
- februari 2024
- End date approval
- februari 2026
- Place
- DEN HAAG
- Description
- Fellow
Significant APE
- Start date approval
- november 2024
- End date approval
- maart 2025
- Place
- UTRECHT
Advanced Economics of Taxation
- Year
- 2024
- Course Code
- FEM41002
Public Finance
- Year
- 2024
- Course Code
- FEB13105
Advanced Public Economics
- Year
- 2024
- Course Code
- FEM11121
