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.
More information
Work
- Aart Gerritsen (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 - doi: 10.1111/sjoe.12574 - [link]
- Aart Gerritsen, Bas Jacobs, Kevin Spiritus & Alexandra Rusu (2025) - Optimal taxation of capital income with heterogeneous rates of return - The Economic Journal, 135 (665), 180-211 - doi: 10.1093/ej/ueae083
- Aart Gerritsen (2024) - Optimal nonlinear taxation: a simpler approach - International Tax and Public Finance, 31 (2), 486-510 - doi: 10.1007/s10797-023-09779-9 - [link]
- Aart Gerritsen (2022) - Welvaartstheoretisch is een hoog minimumloon ongewenst - Economisch-Statistische Berichten, 107 (4813) - [link]
- Aart Gerritsen & FT (Floris) Zoutman (2021) - Towards a Tax on Actual Returns - doi: 10.1093/oso/9780192855244.003.0002
- Aart Gerritsen, Bas Jacobs, Alex Rusu & Kevin Spiritus (2020) - Optimal Taxation of Capital Income with Heterogeneous Rates of Return - [link]
- Aart Gerritsen & Bas Jacobs (2019) - Is a Minimum Wage an Appropriate Instrument for Redistribution? - Economica, 87 (347), 611-637 - doi: 10.1111/ecca.12323 - [link]
- Aart Gerritsen & FT (Floris) Zoutman (2019) - Naar een heffing op werkelijk rendement - [link]
- Aart Gerritsen (2017) - Belastingen: Optimaal afstemmen op gedrag
- Aart Gerritsen (2017) - Equity and efficiency in rationed labor markets - Journal of Public Economics, 153, 56-68 - doi: 10.1016/j.jpubeco.2017.07.001 - [link]
- Kevin Spiritus, R Boadway, Bas Jacobs, Aart Gerritsen & Alex Rusu (2017) - Optimizing Feasible Tax Systems with Heterogeneous Populations: Solution Methods and Applications to Household Savings
- Aart Gerritsen (2016) - Optimal taxation when people do not maximize well-being - Journal of Public Economics, 144, 122-139 - doi: 10.1016/j.jpubeco.2016.10.006 - [link]
- Aart Gerritsen & Bas Jacobs (2016) - Is a Minimum Wage an Appropriate Instrument for Redistribution - [link]
- Aart Gerritsen (2014) - Essays in Optimal Government Policy - [link]
- Aart Gerritsen & Bas Jacobs (2014) - Dat Minimumloon Kan best wat Lager - NRC Handelsblad, 21 feb - [link]
- Aart Gerritsen & Bas Jacobs (2014) - Werkende Armen Geholpen met Lastenverlichting en Lager Minimumloon - Me Judice, 18 maart - [link]
- Aart Gerritsen & MP Devereux (2010) - The tax treatment of debt and equity
Rijksacademie voor Financiën, Economie en B.
- Start date approval
- februari 2023
- End date approval
- februari 2026
- Place
- DEN HAAG
- Description
- College belastingen en premies in theorie en prakt
Instituut voor Publieke Economie
- Start date approval
- februari 2024
- End date approval
- februari 2026
- Place
- DEN HAAG
- Description
- Fellow
Springer Nature
- Start date approval
- juli 2025
- End date approval
- juni 2028
- Place
- LONDON
- Description
- Associate Editor, Int.Tax and Public Finance
Stichting Instituut Financieel Economisch Beleid
- Start date approval
- september 2025
- End date approval
- augustus 2028
- Place
- DEN HAAG
- Description
- Bestuurslid
Advanced Public Economics
- Year
- 2025
- Course Code
- FEM11121
Advanced Economics of Taxation
- Year
- 2025
- Course Code
- FEM41002
Public Finance
- Year
- 2025
- Course Code
- FEB13105
Thesis TI
- Level
- Master
- Year Level
- Master
- Year
- 2025
- Course Code
- TIC20999