dr. AAF (Aart) Gerritsen

Biography

Aart Gerritsen is Associate Professor at Erasmus School of Economics. He is also affiliated with the Tinbergen Institute, the Max Planck Institute for Tax Law and Public Finance, CESifo, the Norwegian Center for Taxation, and Instituut voor Publieke Economie. He is board member of Stichting Instituut Financieel Economisch Beleid, academic codirector of the bachelor program Economie & Samenleving, and Associate Editor of International Tax and Public Finance. 

Gerritsen obtained a BSc from Utrecht University and an MSc/MPhil from University of Groningen, before obtaining a PhD from the Erasmus University Rotterdam. After his PhD, and before returning to the EUR, he worked as Senior Research Fellow at the Max Planck Institute for Tax Law and Public in Munich. His research, teaching, and policy analyses all broadly center around optimal government policy in an unequal world. He is an expert on tax policy and minimum wage legislation, as well as other government policies with an important distributional dimension.

For more details, see https://sites.google.com/site/aartgerritsen/home.

Erasmus School of Economics

Associate professor | Economics
Email
agerritsen@ese.eur.nl

Work

Research Master Thesis TI

Level
Master
Year Level
Master
Year
2025
Course Code
TIC20999

Advanced Public Economics

Year
2025
Course Code
FEM11121

Advanced Economics of Taxation

Year
2025
Course Code
FEM41002

Public Finance

Year
2025
Course Code
FEB13105

News regarding dr. AAF (Aart) Gerritsen

Experts on taxation defend accrual-based capital gains tax in Box 3

Aart Gerritsen argues that the Netherlands should stick to an accrual-based capital gains tax as the core of the new Box 3 regime.
Associate Professor Aart Gerritsen against a beige background

Economist Aart Gerritsen raises objections to VNO-NCW’s call for a realisation-based capital gains tax

Aart Gerritsen raises serious objections to VNO-NCW’s call to switch to a realisation-based capital gains tax in Box 3.
Associate Professor Aart Gerritsen against a beige background

Economic perspective on Box 3: time for a fair wealth tax

According to Aart Gerritsen, Associate Professor at Erasmus School of Economics, the current flat-rate capital gains tax in Box 3 is not sustainable.
Associate Professor Aart Gerritsen against a beige background

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