Details about Kevin Spiritus

Access statistics for papers by Kevin Spiritus.

Last updated 2026-04-13. Update your information in the RePEc Author Service.

Short-id: psp198

Working Papers

2025

1. Optimal taxation with multiple incomes and types
   Post-Print, HAL View citations (1)
   Also in TEPP Working Paper, TEPP (2022) View citations (8)
   Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (7)
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2022) View citations (11)
   Working Papers, HAL (2023)
   IZA Discussion Papers, IZA Network @ LISER (2022) View citations (15)
   CESifo Working Paper Series, CESifo (2022) View citations (7)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2022) View citations (8)
   See also Journal Article Optimal taxation with multiple incomes and types, Theoretical Economics, Econometric Society (2025) View citations (1) (2025)

2022

2. Optimal Commodity Taxation Under Non-linear Income Taxation
   Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (3)
3. Optimal Commodity Taxation When Households Earn Multiple Incomes
   Tinbergen Institute Discussion Papers, Tinbergen Institute
   See also Journal Article Optimal commodity taxation when households earn multiple incomes, International Tax and Public Finance, Springer (2025) View citations (1) (2025)

2021

4. Optimal Taxation of Normal and Excess Returns to Risky Assets
   Tinbergen Institute Discussion Papers, Tinbergen Institute
   See also Journal Article Optimal taxation of normal and excess returns to risky assets, Scandinavian Journal of Economics, Wiley Blackwell (2025) View citations (1) (2025)

2020

5. Optimal Taxation of Capital Income with Heterogeneous Rates of Return
   Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (16)
   Also in CESifo Working Paper Series, CESifo (2020) View citations (17)
   See also Journal Article Optimal Taxation of Capital Income with Heterogeneous Rates of Return, The Economic Journal, Royal Economic Society (2025) View citations (5) (2025)

2017

6. The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance
   Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven
   Also in CESifo Working Paper Series, CESifo (2017) View citations (6)

2014

7. Integrating VAT into EUROMOD. Documentation and results for Belgium
   EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research View citations (13)

2013

8. Integrating indirect taxation into EUROMOD. Documentation and results for Germany
   EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research View citations (8)

Journal Articles

2025

1. Optimal Taxation of Capital Income with Heterogeneous Rates of Return
   The Economic Journal, 2025, 135, (665), 180-211 View citations (5)
   See also Working Paper Optimal Taxation of Capital Income with Heterogeneous Rates of Return, Tinbergen Institute Discussion Papers (2020) View citations (16) (2020)
2. Optimal commodity taxation when households earn multiple incomes
   International Tax and Public Finance, 2025, 32, (1), 98-119 View citations (1)
   See also Working Paper Optimal Commodity Taxation When Households Earn Multiple Incomes, Tinbergen Institute Discussion Papers (2022) (2022)
3. Optimal taxation of normal and excess returns to risky assets
   Scandinavian Journal of Economics, 2025, 127, (2), 366-389 View citations (1)
   See also Working Paper Optimal Taxation of Normal and Excess Returns to Risky Assets, Tinbergen Institute Discussion Papers (2021) (2021)
4. Optimal taxation with multiple incomes and types
   Theoretical Economics, 2025, 20, (2) View citations (1)
   See also Working Paper Optimal taxation with multiple incomes and types, Post-Print (2025) View citations (1) (2025)