Working papers

Gerritsen, Aart, Bas Jacobs, Alexandra V. Rusu, and Kevin Spiritus (2022), "Optimal Taxation of Capital Income with Heterogeneous Rates of Return", mimeo: Erasmus University Rotterdam/Free University Amsterdam. Earlier versions: CESifo Working Paper No. 6599, Munich: CESifo. Tinbergen Institute Discussion Paper TI 20-038/VI, Amsterdam/Rotterdam: Tinbergen Institute.

Hummel, Albert Jan, and Bas Jacobs (2020), "Optimal Income Taxation in Unionized Labor Markets", mimeo: Erasmus University Rotterdam. Earlier draft: CESifo Working Paper No. 6599, Munich: CESifo. Also available as: Tinbergen Institute Discussion Paper TI 18-064/VI, Amsterdam/Rotterdam.

Jacobs, Bas (2019), "The Public Finance Approach to Optimal Stabilization Policy", mimeo: Erasmus University Rotterdam.

Jacobs, Bas, and Uwe Thümmel (2018), "Optimal Taxation of Income and Human Capital and Skill-Biased Technical Change", mimeo: Erasmus University Rotterdam/University of Zürich.

Jacobs, Bas, and Alexandra Rusu (2018), "Why is the Long-Run Tax on Capital Income Zero? Explaining the Chamley-Judd Result", mimeo: Erasmus University Rotterdam. Earlier draft available as: Tinbergen Institute Discussion Paper TI 2017-011/VI, Amsterdam/Rotterdam: Tinbergen Institute.

Jacobs, Bas (2015), "Optimal Inefficient Production", mimeo: Erasmus University Rotterdam.

Zoutman, Floris T., Bas Jacobs and Egbert L.W. Jongen (2013), "Optimal Redistributive Taxes and Redistributive Preferences in the Netherlands", mimeo: Erasmus University Rotterdam/CPB Netherlands Bureau for Economic Policy Research.

Gerritsen, Aart, and Bas Jacobs (2013), "Minimum Wages and Taxation in Competitive Labor Markets with Endogenous Skill Formation", mimeo: Erasmus University Rotterdam.

Jacobs, Bas, and Frederick van der Ploeg (2010), "Precautionary Climate Change Policies and Optimal Redistribution", mimeo Erasmus University Rotterdam/Oxford University.

Jacobs, Bas (2009), "The Marginal Cost of Public Funds and Optimal Second-Best Policy Rules", first draft, mimeo: Erasmus University Rotterdam.

Jacobs, Bas (2009), "A Life-Cycle Theory of Human Capital Formation, Pension Saving, and Retirement", paper prepared for the ESF Forward Looks Conference Dublin, November 8 2008, and The Hague, April 22 2009.

Nahuis, Richard, and Bas Jacobs (2003), "Lose a Fly to Catch a Trout? On Dual Growth Accounting in a Dynamic Economy", mimeo: CPB Netherlands Bureau for Economic Policy Analysis, June 2003. An earlier version circulated under the title "We Don't See What we Learn: The Computer Revolution, Wage Inequality and Technological Change".

Older versions of working papers and working papers of published articles

Jacobs, Bas, and Uwe Thümmel (2020), "Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change", CESifo Working Paper No. 8805, Munich: CESifo. Tinbergen Institute Discussion Paper TI 20-085/VI, Amsterdam/Rotterdam: Tinbergen Institute.

Jacobs, Bas, and Rick van der Ploeg (2017), "Should Pollution Taxes Be Targeted at Income Redistribution?", CESifo Working Paper No. 6599, Munich: CESifo. Tinbergen Institute Discussion Paper TI TI 2017-070/VI.

Gerritsen, Aart, and Bas Jacobs (2016), "Is A Minimum Wage an Appropriate Instrument for Redistribution?", Tinbergen Institute Discussion Paper 16-100/VI, Amsterdam/Rotterdam: Tinbergen Institute.

Zoutman, Floris T., Bas Jacobs and Egbert L.W. Jongen (2016), "Redistributive Politics and the Tyranny of the Middle Class", CESifo Working Paper No. 5881, Munich: CESifo. Also available as: Tinbergen Institute Discussion Paper TI 16-032/6, Amsterdam/Rotterdam: Tinbergen Institute.

Zoutman, Floris T., and Bas Jacobs (2014), "Optimal Redistribution and Monitoring of Labor Effort", CESifo Working Paper No. 4646, Munich: CESifo.

Gerritsen, Aart, and Bas Jacobs (2014), "Is A Minimum Wage an Appropriate Instrument for Redistribution?", CESifo Working Paper No. 4588, Munich: CESifo.

Jacobs, Bas, and Hongyan Yang (2013), "Second-Best Income Taxation with Endogenous Human Capital and Borrowing Constraints", CESifo Working Paper No. 4155, Munich: CESifo.

Jacobs, Bas (2013), "From Optimal Tax Theory to Applied Tax Policy", CESifo Working Paper No. 4151, Munich: CESifo.

Jacobs, Bas, and Robin Boadway (2013), "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation", CESifo Working Paper No. 4142, Munich: CESifo.

Jacobs, Bas, and Ruud A. de Mooij (2011), "Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax", CESifo Working Paper No. 3342, Munich: CESifo.

Heckman, James J., and Bas Jacobs (2011), "Policies to Create and Destroy Human Capital in Europe", IZA Discussion Paper No. 4680, Bonn: IZA.

Heckman, James J., and Bas Jacobs (2011), "Policies to Create and Destroy Human Capital in Europe", NBER Working Paper No. 15742, Cambridge-MA: NBER.

Jacobs, Bas (2010), "The Marginal Cost of Public Funds is One", CESifo Working Paper No. 3250, Munich: CESifo.

Jacobs, Bas, and Frederick van der Ploeg (2010), "Precautionary Climate Change Policies and Optimal Redistribution", OxCarre Research Paper 49, Oxford: OxCarre.

Jacobs, Bas, and Dirk Schindler (2009), "On the Desirability of Taxing Capital Income in Optimal Social Insurance", CESifo Working Paper No. 2806, Munich: CESifo.

Jacobs, Bas, Dirk Schindler, and Hongyan Yang (2009), "Optimal Taxation of Risky Human Capital", CESifo Working Paper No. 2529, Munich: CESifo.

Jacobs, Bas (2008), "Is Prescott Right? Welfare State Policies and the Incentives to Work, Learn and Retire", CESifo Working Paper No. 2277, Munich: CESifo.

Jacobs, Bas and Lans Bovenberg (2008), “Optimal Taxation of Human Capital and the Earnings Function”, CESifo Working Paper No. 2250, Munich: CESifo.

Jacobs, Bas (2007), "Optimal Redistributive Tax and Education Policies in General Equilibrium", CESifo Working Paper No. 2162, Munich: CESifo.

Jacobs, Bas (2007), "Real Options and Human Capital Investment", CESifo Working Paper No. 1982, Munich: CESifo.

Jacobs, Bas, Ruud A. de Mooij and Kees Folmer (2007), "Analyzing a Flat Income Tax in the Netherlands", Tinbergen Institute Discussion Paper TI 2007-029/3, Amsterdam/Rotterdam: Tinbergen Institute.

Bovenberg, A. Lans, and Bas Jacobs (2005), "Redistribution and Education Subsidies are Siamese Twins", Tinbergen Institute Discussion Paper TI 05-036/3, Amsterdam/Rotterdam: Tinbergen Institute.

Jacobs, Bas, and Frederick van der Ploeg (2005), "Guide to Reform of Higher Education: A European Perspective", CEPR Discussion Paper No. 5327, London: CEPR.

Jacobs, Bas, and A. Lans Bovenberg (2005), "Human Capital and Optimal Positive Taxation of Capital Income", CEPR Discussion Paper No. 5047, London: CEPR. . Also available as: Tinbergen Institute Discussion Paper TI 05-035/3, Amsterdam/Rotterdam: Tinbergen Institute.

Jacobs, Bas, and Sweder J.G. van Wijnbergen (2005), "Capital Market Failure, Adverse Selection and Optimal Financing of Higher Education", Tinbergen Institute Discussion Paper 2005-037/3, Amsterdam/Rotterdam: Tinbergen Institute.

Noailly, Joƫlle, Daniel Waagmeester, Bas Jacobs, Marieke Rensman and Dinand Webbink (2003), "Scarcity of Science and Engineering Students in the Netherlands", CPB Document No. 92, The Hague: CPB Netherlands Bureau for Economic Policy Analysis.

Jacobs, Bas (2003), "The Lost Race Between Education and Technology", CPB Discussion Paper No. 25, The Hague: CPB Netherlands Bureau for Economic Policy Analysis.

Jacobs, Bas (2003), "An Investigation of Education Finance Reform: Graduate Taxes and Income Contingent Loans in the Netherlands", CPB Discussion Paper No. 25, The Hague: CPB Netherlands Bureau for Economic Policy Analysis.

Bovenberg, A. Lans, and Bas Jacobs (2003), "Redistribution and Education Subsidies are Siamese Twins", Tinbergen Institute Discussion Paper 05-037/3, Amsterdam/Rotterdam: Tinbergen Institute.

Jacobs, Bas (2002), "Optimal Taxation of Human Capital and Credit Constraints", Tinbergen Institute Discussion Paper 02-044/2, Amsterdam/Rotterdam: Tinbergen Institute.

Jacobs, Bas (2002), "Optimal Income Taxation with Endogenous Human Capital", Tinbergen Institute Discussion Paper 02-045/2, Amsterdam/Rotterdam: Tinbergen Institute.

Bovenberg, A. Lans, and Bas Jacobs (2001), "Redistribution and Education Subsidies are Siamese Twins", CEPR Discussion Paper No. 3309, London: CEPR.

Bovenberg, A. Lans, and Bas Jacobs (2001), "Redistribution and Education Subsidies are Siamese Twins", CentER Discussion Paper No. 2001-82, Tilburg: CentER.

Jacobs, Bas, Richard Nahuis, and Paul J. G. Tang (1999), "Sectoral Productivity Growth and R&D Spillovers in the Netherlands", CentER Discussion Paper No. 1999-15, Tilburg: CentER.