Work in progress


To redistribute or to predistribute? The minimum wage versus income taxation when workers differ in both wages and working hours PDF


The distortive costs of income taxation 

with Sören Blomquist and Laurent Simula



Publications in peer-reviewed journals


Optimal taxation of capital income with heterogeneous rates of return PDF

with Bas Jacobs, Alexandra V. Rusu and Kevin Spiritus

Economic Journal, Conditionally accepted


Income tax evasion and third-party reported consumption expenditures: Implications for the optimal tax structure PDF

Scandinavian Journal of Economics, accepted


Optimal nonlinear taxation: a simpler approach PDF

International Tax and Public Finance, 2024


Is a minimum wage an appropriate instrument for redistribution? PDF

with Bas Jacobs

Economica, 2020 

Online Appendix PDF | Earlier CESifo Working Paper No. 4588 PDF | Addendum on the Netherlands, in Dutch PDF


Equity and efficiency in rationed labor markets PDF

Journal of Public Economics, 2017


Optimal taxation when people do not maximize well-being PDF 

Journal of Public Economics, 2016



PhD Dissertation


Essays in Optimal Government Policy PDF

Doctoral Thesis 577 of the Tinbergen Institute Research Series, 2014. 

In Dutch: "Het Lekenpraatje" PDF