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

4

DOWNLOADS

183

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

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 61 (437,558)

Abstract:

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

2.

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 44 (505,107)
Citation 2

Abstract:

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optimal capital taxation, rate of return allowance

3.

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 40 (523,612)

Abstract:

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4.

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 38 (533,280)

Abstract:

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Optimal taxation, capital taxation, heterogeneous returns