Details about Kevin Spiritus

Access statistics for papers by Kevin Spiritus.

Last updated 2025-01-07. Update your information in the RePEc Author Service.

Short-id: psp198

Working Papers

2023

1. Optimal Taxation with Multiple Incomes and Types
   Working Papers, HAL
   Also in TEPP Working Paper, TEPP (2022) View citations (4)
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2022) View citations (10)
   IZA Discussion Papers, Institute of Labor Economics (IZA) (2022) View citations (14)
   Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (3)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2022) View citations (9)
   CESifo Working Paper Series, CESifo (2022) View citations (3)
   See also Journal Article Optimal taxation with multiple incomes and types, Theoretical Economics, Econometric Society (Forthcoming) (Forthcoming)

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) (2025)

2021

4. Optimal Taxation of Normal and Excess Returns to Risky Assets
   Tinbergen Institute Discussion Papers, Tinbergen Institute

2020

5. Optimal Taxation of Capital Income with Heterogeneous Rates of Return
   CESifo Working Paper Series, CESifo View citations (16)
   Also in Tinbergen Institute Discussion Papers, Tinbergen Institute (2020) View citations (15)
   See also Journal Article Optimal Taxation of Capital Income with Heterogeneous Rates of Return, The Economic Journal, Royal Economic Society (2025) (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 (12)

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
   See also Working Paper Optimal Taxation of Capital Income with Heterogeneous Rates of Return, CESifo Working Paper Series (2020) View citations (16) (2020)
2. Optimal commodity taxation when households earn multiple incomes
   International Tax and Public Finance, 2025, 32, (1), 98-119
   See also Working Paper Optimal Commodity Taxation When Households Earn Multiple Incomes, Tinbergen Institute Discussion Papers (2022) (2022)

2024

3. Optimal taxation with multiple incomes and types
   Theoretical Economics, Forthcoming
   See also Working Paper Optimal Taxation with Multiple Incomes and Types, Working Papers (2023) (2023)