Research output per year
Research output per year
Personal profile
Research interests
Kevin Spiritus is assistant professor of Public Economics at the Erasmus School of Economics. His research focuses on optimal tax and benefit policies. Please visit his personal website for more information: http://www.kevinspiritus.eu
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Collaborations and top research areas from the last five years
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Optimal taxation of normal and excess returns to risky assets
Boadway, R. & Spiritus, K., Apr 2025, In: Scandinavian Journal of Economics. 127, 2, p. 366-389 24 p.Research output: Contribution to journal › Article › Academic › peer-review
Open AccessFile1 Citation (Scopus)1 Downloads (Pure) -
Optimal commodity taxation when households earn multiple incomes
Spiritus, K., Feb 2025, In: International Tax and Public Finance. 32, 1, p. 98-119 22 p.Research output: Contribution to journal › Article › Academic › peer-review
Open AccessFile1 Citation (Scopus)1 Downloads (Pure) -
Optimal taxation of capital income with heterogeneous rates of return
Gerritsen, A., Jacobs, B., Spiritus, K. & Rusu, A., 2025, In: The Economic Journal. 135, 665, p. 180-211 180 p.Research output: Contribution to journal › Article › Academic › peer-review
Open Access1 Citation (Web of Science) -
Optimal taxation with multiple incomes and types
Spiritus, K., Zoutman, F., Lehmann, E. & Renes, S., 2025, (Accepted/In press) In: Theoretical Economics.Research output: Contribution to journal › Article › Academic › peer-review
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Optimal taxation of normal and excess returns to risky assets
Boadway, R. & Spiritus, K., 15 May 2024, In: Scandinavian Journal of Economics.Research output: Contribution to journal › Article › Academic › peer-review
Open AccessFile20 Downloads (Pure)
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Ministry of Finance (External organisation)
Spiritus, K. (Chair)
1 Jan 2021 → 1 Jul 2022Activity: Membership › Membership of committee › Professional
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Optimal Taxation of Capital income – Insights From Economic Theory
Spiritus, K. (Speaker)
1 Nov 2019Activity: Talk or presentation › Oral presentation › Academic
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Optimal Taxation of Capital income – Insights From Economic Theory
Spiritus, K. (Speaker)
1 Apr 2019Activity: Talk or presentation › Oral presentation › Academic
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Optimal Taxation of Capital income – Insights From Economic Theory
Spiritus, K. (Speaker)
1 Jun 2018Activity: Talk or presentation › Oral presentation › Academic
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Panama Papers: About the Cost of Tax Evasion
Spiritus, K. (Speaker)
1 Jun 2016Activity: Talk or presentation › Oral presentation › Academic
Press/Media
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Econoom Kevin Spiritus over federale begroting: "Er worden weinig beslissingen op lange termijn genomen"
1/10/22
1 Media contribution
Press/Media: Expert comment › Popular
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'Stap richting eenvoudigere belastingen'
1/07/22
1 Media contribution
Press/Media: Expert comment › Popular
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'Nederland, het land van eerlijke belastingen voor de rijken?'
12/05/22
1 Media contribution
Press/Media: Expert comment › Popular
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'Bij verschillende btw-tarieven krijgen lobbygroepen macht'
11/02/22
1 Media contribution
Press/Media: Expert comment › Popular
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Interview: Herteken de belastingen. Dat is eerlijker, democratischer en beter voor de economie
29/07/21
1 Media contribution
Press/Media: Public engagement activities › Popular