Kevin Spiritus

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

P.O. Box 1738

3000 DR Rotterdam, NL 3062 PA

Netherlands

KU Leuven

Oude Markt 13

Leuven, Vlaams-Brabant 3000

Belgium

SCHOLARLY PAPERS

7

DOWNLOADS

1,139

SSRN CITATIONS

4

CROSSREF CITATIONS

0

Scholarly Papers (7)

Optimal Taxation of Normal and Excess Returns to Risky Assets

Tinbergen Institute Discussion Paper 2021-025/VI
Number of pages: 50 Posted: 22 Mar 2021
Robin Boadway, Kevin Spiritus and Kevin Spiritus
Queen's University and KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 400 (139,797)

Abstract:

Loading...

optimal capital taxation, Rate-of-Return Allowance, risk, excess returns

Optimal Taxation of Normal and Excess Returns to Risky Assets

Number of pages: 35 Posted: 16 Mar 2023
Robin Boadway, Kevin Spiritus and Kevin Spiritus
Queen's University and KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 27 (931,678)

Abstract:

Loading...

optimal capital taxation, Rate-of-Return Allowance, risk, excess returns

2.

Optimal Taxation of Capital Income with Heterogeneous Rates of Return

Tinbergen Institute Discussion Paper 2020-038/VI
Number of pages: 51 Posted: 22 Jul 2020 Last Revised: 09 Sep 2020
Aart Gerritsen, Bas Jacobs, Alexandra V Rusu, Kevin Spiritus and Kevin Spiritus
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Erasmus University Rotterdam (EUR), CPB Netherlands Bureau of Economic Policy Analysis and KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 260 (223,093)
Citation 5

Abstract:

Loading...

Optimal taxation, capital taxation, heterogeneous returns

Optimal Taxation with Multiple Incomes and Types

Tinbergen Institute Discussion Paper 2022-006/VI
Number of pages: 56 Posted: 31 Jan 2022
Kevin Spiritus, Kevin Spiritus, Etienne Lehmann, Sander Renes and Floris Zoutman
KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Université Paris II - Panthéon-Assas - ERMES, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 133 (405,988)

Abstract:

Loading...

Nonlinear Optimal Taxation, Multidimensional Screening, Household Income Taxation

Optimal Taxation with Multiple Incomes and Types

NHH Dept. of Business and Management Science Discussion Paper No. 2022/3, 2022
Number of pages: 56 Posted: 25 Jan 2022
Kevin Spiritus, Kevin Spiritus, Etienne Lehmann, Sander Renes and Floris Zoutman
KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Université Paris II - Panthéon-Assas - ERMES, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 39 (825,660)
Citation 2

Abstract:

Loading...

Nonlinear Optimal Taxation, Multidimensional Screening, Household Income Taxation

Optimal Taxation with Multiple Incomes and Types

CESifo Working Paper No. 9534
Number of pages: 57 Posted: 31 Jan 2022
Kevin Spiritus, Kevin Spiritus, Etienne Lehmann, Sander Renes and Floris Zoutman
KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), CREST, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Norwegian School of Economics (NHH)
Downloads 30 (903,119)

Abstract:

Loading...

nonlinear optimal taxation, multidimensional screening, household income taxation

Optimal Taxation with Multiple Incomes and Types

CEPR Discussion Paper No. DP16797
Number of pages: 57 Posted: 04 Feb 2022
Etienne Lehmann, Sander Renes, Kevin Spiritus, Kevin Spiritus and Floris Zoutman
Université Paris II - Panthéon-Assas - ERMES, Erasmus University Rotterdam (EUR), KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Norwegian School of Economics (NHH)
Downloads 0
  • Add to Cart

Abstract:

Loading...

Household Income Taxation, multidimensional screening, Nonlinear Optimal Taxation

4.

The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance

CESifo Working Paper Series No. 6297
Number of pages: 44 Posted: 15 Feb 2017
Kevin Spiritus, Kevin Spiritus and Robin Boadway
KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Queen's University
Downloads 96 (513,466)
Citation 2

Abstract:

Loading...

optimal capital taxation, rate of return allowance

5.

Optimal Taxation of Capital Income with Heterogeneous Rates of Return

CESifo Working Paper No. 8395
Number of pages: 51 Posted: 07 Jul 2020
Aart Gerritsen, Bas Jacobs, Alexandra Victoria Rusu, Kevin Spiritus and Kevin Spiritus
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Erasmus University Rotterdam (EUR), affiliation not provided to SSRN and KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 90 (535,142)

Abstract:

Loading...

6.

Optimal Commodity Taxation Under Non-linear Income Taxation

Tinbergen Institute Discussion Paper 2022-018/VI
Number of pages: 19 Posted: 28 Mar 2022
Kevin Spiritus and Kevin Spiritus
KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 42 (782,319)

Abstract:

Loading...

optimal commodity taxation, multidimensional taxation

7.

Optimal Taxation with Multiple Incomes and Types

IZA Discussion Paper No. 15036
Number of pages: 56 Posted: 19 May 2022
Kevin Spiritus, Kevin Spiritus, Etienne Lehmann, Sander Renes and Floris Zoutman
KU LeuvenErasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), CREST, Erasmus University Rotterdam (EUR) and Norwegian School of Economics (NHH)
Downloads 22 (952,337)

Abstract:

Loading...

nonlinear optimal taxation, multidimensional screening, household income taxation