Optimal Taxation Optimal Multi-Dimensional Taxation with Etienne Lehmann, Sander Renes and Floris Zoutman Optimal Taxation of Risky Capital Income: the Rate-of-Return Allowance [CESifo working paper] Optimal Taxation of Capital Income When Rates of Return Are Heterogeneous with Bas Jacobs, Aart Gerritsen and Alexandra Rusu Poverty , Inequality and WelfareIntergenerational Inequality in Welfare: Facts and Values with André Decoster and Erik Schokkaert [Slides] |