Optimal Taxation

NEW PROJECT: "Optimal Joint Taxation"
Lehmann, E., Renes, S., Spiritus, K., Zoutman, F.
[PDF 2018-02-01] [Slides with simulations 2018-05-01]  [More technical slides 2017-11-01]
This note was initially written individually. It is now a part of a project with Etienne Lehmann, Sander Renes, and Floris Zoutman. It is intended to be combined with Renes and Zoutman: ”As Easy as ABC? Multi-dimensional Screeningin Public Finance” (2017) and Lehmann: ”Optimal multidimensional and nonlineartaxation” (2017).

Optimal Taxation of Risky Capital Income: the Rate-of-Return Allowance
Spiritus, K., Boadway, R.
[CESifo working paper]

Optimal Taxation of Capital Income When Rates of Return Are Heterogeneous
Jacobs, B., Gerritsen, A., Rusu, A., Spiritus, K.
Work in progress

Poverty , Inequality and Welfare

Intergenerational Inequality in Welfare: Facts and Values
Decoster, A., Schokkaert, E., Spiritus, K. 

Microsimulation

MEFISTO: een Nieuw Microsimulatiemodel voor Vlaanderen
Decancq, K., Decoster, A., Spiritus K. , Verbist, G.
(2011) Belgisch Tijdschrift voor Sociale Zekerheid, jaargang 2011, 4e trimester
[PDF in Dutch]

Integrating Indirect Taxation into EUROMOD. Documentation and Results for Germany
Ochmann, R., Spiritus, K., Decoster, A.
(2013)  EUROMOD Working Papers, EM20, nr. 13. Essex: EUROMOD at the Institute for Social and Economic Research
[PDF]

Integrating Indirect Taxation into EUROMOD. Documentation and Results for Belgium
Ochmann, R., Spiritus, K., Decoster, A.
(2014) EUROMOD Working Papers, EM12/14. Essex: EUROMOD at the Institute for Social and Economic Research
[PDF]

EUROMOD Country Report Belgium 2009-2012
Hufkens, T., Vanhille, J., Spiritus, K.
(2013) Essex: EUROMOD at the Institute for Social and Economic Research
[PDF]
SInTax: Microsimulation of VAT and Excises in the Context of EUROMOD. User Manual
Decoster, A. and Spiritus, K.
(2014) FLEMOSI Technical Note 16. 1, 13