Kevin Spiritus

Research 

Publications in Academic Journals

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

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

Optimal Taxation of Normal and Excess Returns to Risky Assets
     The Scandinavian Journal of Economics
     with Robin Boadway

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

See also policy work

Work in Progress

Comparative Statics for Optimal Couple's Taxation
     with Etienne Lehmann, Sander Renes and Floris Zoutman

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

Optimal Taxation of Housing and Land