

Aart Gerritsen
Key publications



List of publications
Gerritsen, A. (2025). Income tax evasion and third-party reported consumption and wealth: implications for the optimal tax structure The Scandinavian Journal of Economics, 127(1):115--148.
Gerritsen, A., Jacobs, B., Spiritus, K. and Rusu, A. (2025). Optimal taxation of capital income with heterogeneous rates of return Economic Journal, 135(665):180--211.
Gerritsen, A. (2024). Optimal nonlinear taxation: a simpler approach International Tax and Public Finance, 31(2):486--510.
Gerritsen, A. and Jacobs, B. (2020). Is a Minimum Wage an Appropriate Instrument for Redistribution? Economica, 87(347):611--637.
Gerritsen, A. (2017). Equity and efficiency in rationed labor markets Journal of Public Economics, 153:56--68.
Gerritsen, A. (2016). Optimal taxation when people do not maximize well-being Journal of Public Economics, 144:122--139.