Kevin Spiritus


Working Papers

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

Optimal Taxation of Normal and Excess Returns to Risky Assets
     with Robin Boadway

Optimal Taxation of Capital Income when Rates of Return are Heterogeneous
     R&R Economic Journal
     with Bas Jacobs, Aart Gerritsen and Alexandra Rusu

Optimal Commodity Taxation When Households Earn Multiple Incomes (version feb 2022)
     Forthcoming International Tax and Public Finance

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