Gerritsen, Aart, Bas Jacobs, Kevin Spiritus, and Alexandra V. Rusu (2024), "Optimal Taxation of Capital Income with Heterogeneous Rates of Return", Economic Journal, forthcoming.
Hummel, Albert Jan, and Bas Jacobs (2023), "Optimal Income Taxation in Unionized Labor Markets", Journal of Public Economics, 220, 104801.
Online Appendix:
Jacobs, Bas, and Uwe Thümmel (2023), "Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change", International Tax and Public Finance, 30, 1529–1575. Online Appendix:
Jacobs, Bas (2021), "Tax by Design for the Netherlands: Introduction and Synthesis", in: Sijbren Cnossen and Bas Jacobs (eds.) (2021), Tax by Design for the Netherlands, Oxford: Oxford University Press, ch. 1, pp. 1-26.
Jacobs, Bas (2021), "Fundamental Reform of Taxes on Capital Income in the Netherlands", in: Sijbren Cnossen and Bas Jacobs (eds.) (2020), Tax by Design for the Netherlands, Oxford: Oxford University Press, ch. 5, pp. 86-114.
Jacobs, Bas, and Daniel Waldenström (2021), "Introduction to IIPF 2019 Special Issue in ITAX", International Tax and Public Finance, 28, 281-283.
Gerritsen, Aart, and Bas Jacobs (2019), "Is A Minimum Wage an Appropriate Instrument for Redistribution?",
Economica, 87, (347), 611-637.
Jacobs, Bas, and Rick van der Ploeg (2019), "Redistribution and Pollution Taxes with Non-linear Engel Curves", Journal of Environmental Economics and Management, 95, 198-226.
Jacobs, Bas (2018), "The Marginal Cost of Public Funds is One at the Optimal Tax System", International Tax and Public Finance,
25, (4), 883–912. [Online Appendix: ]
Jacobs, Bas, Egbert L.W. Jongen and Floris T. Zoutman (2017), "Revealed Social Preferences of Dutch Political Parties", Journal of Public Economics, 156, 81-100.
[Online Appendix: ]
Jacobs, Bas (2017), "Digitalization and Taxation", in: Sanjeev Gupta, Michael Keen, Alpa Shah, and Genevieve Verdier (eds), Digital Revolutions in Public Finance, Washington-DC: International Monetary Fund, Ch. 2, 25-55. [Presentation ]
Zoutman, Floris T., and Bas Jacobs (2016), "Optimal Redistribution and Monitoring of Labor Effort", Journal of
Public Economics, 135, 15-31.
Jacobs, Bas, and Hongyan Yang (2016), "Second-Best Income Taxation and Education Policy with
Endogenous Human Capital and Borrowing Constraints", International Tax and Public Finance, 23, (2), 234-268. [Online
Appendix: ]
Jacobs, Bas, and Ruud A. de Mooij (2015), "Pigou Meets Mirrlees: On the
Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax", Journal of Environmental Economics
and Management, 71, 90-108. [Online
Appendix: ]
Jacobs, Bas, and Robin Boadway (2014), "Optimal Linear Commodity Taxation under Optimal Non-Linear Income
Taxation", Journal of Public Economics, 117, (1), 201-210.
Jacobs, Bas (2013), "From Optimal Tax Theory to Applied Tax Policy", FinanzArchiv, 69, (3), 338-389.
Jacobs, Bas, and Dirk Schindler (2012), "On the Desirability of Taxing
Capital Income in Optimal Social Insurance", Journal of Public Economics,
96, (9-10), 853–868.
Jacobs, Bas (2012), "Optimal Redistributive Tax and Education Policies
in General Equilibrium", International Tax and Public Finance, 20, (2), 312–337. [Online Appendix: ]
Jacobs, Bas, Dirk Schindler, and Hongyan Yang (2012), "Optimal Taxation
of Risky Human Capital", Scandinavian Journal of Economics,
114, (3), 908–931.
Jacobs, Bas and Lans Bovenberg (2011), “Optimal Taxation of Human
Capital and the Earnings Function”, Journal of Public Economic
Theory, 13, (6), 957-971.
Jacobs, Bas (2011), "Comment: Crime in Europe and the United States:
Dissecting the ‘Reversal of Misfortunes'", Economic Policy, 26,
(67), 2, 379-381.
Heckman, James J., and Bas Jacobs (2011), "Policies to Create and
Destroy Human Capital in Europe", in: Edmund Phelps and Hans-Werner Sinn
(eds) (2011), Perspectives on the Performance on the Continent's
Economies, Cambridge-MA: MIT-Press, 253-323.
Jacobs, Bas (2010), "Comment: Corporate Tax Harmonization in the EU",
Economic Policy, 25, (63), 1, 578-580.
Jacobs, Bas (2010), "Human Capital, Retirement and Saving", in: A. Lans
Bovenberg and Arthur van Soest (eds) (2010), Ageing, Health and Pensions
in Europe, Palgrave Macmillan, 283-317.
Noailly, Joëlle, Dinand Webbink, and Bas Jacobs (2010), "Should the
Government Stimulate Enrolment in Science and Engineering Studies?",
Applied Economics Letters, 18, (4), 371-375.
Jacobs, Bas (2010), "Comment: The Governance and
Performance of Universities: Evidence from Europe and
the US", Economic Policy, 26, (61), 47-49.
Jacobs, Bas, and A. Lans Bovenberg (2010), "Human Capital and Optimal
Positive Taxation of Capital Income", International Tax and Public
Finance, 17, (5), 451-478. [Working paper version with unpublished
appendices ]
Jacobs, Bas, Ruud A. de Mooij and Kees Folmer (2009), "Flat Income Taxation, Redistribution and Labor Market Performance", Applied Economics, 42, (25), 3209-3220.
Jacobs, Bas, Joop Hartog, and Wim Vijverberg (2009), "Self-Selection Bias
in Estimated Wage Premiums for Earnings Risk", Empirical
Economics, 37, (2), 271-286.
Jacobs, Bas (2009), "Is Prescott Right? Welfare State Policies and the
Incentives to Work, Learn and Retire", International Tax and Public
Finance, 16, 253–280.
Bovenberg, A. Lans, Bas Jacobs, and Ruud A. de Mooij (2008),
“Introduction: Reinventing the Welfare State”, International Tax and
Public Finance, 15, (1), 1-4.
Jacobs, Bas (2007), "Real Options and Human Capital Investment", Labour
Economics, 17, (6), 913-925.
Ewijk, Casper van, Bas Jacobs, and Ruud A. de Mooij (2007), "Welfare
Effects of Fiscal Subsidies on Home Ownership in the Netherlands", De
Economist, 150, (3), 323-336.
Jacobs, Bas, and Sweder J.G. van Wijnbergen (2007), "Capital Market
Failure, Adverse Selection and Optimal Financing of Higher Education",
FinanzArchiv, 63, (1), 1-32.
Jacobs, Bas (2007), "Optimal Tax and Education Policies and Investments in
Human Capital", in: Hartog, Joop, and Henriëtte Maassen van den Brink (2007),
Human Capital: Moving the Frontier, Cambridge: Cambridge University
Press, 212-232.
Jacobs, Bas, and Frederick van der Ploeg (2006), "Guide to Reform of
Higher Education: A European Perspective", Economic Policy, 47,
537-592.
Jacobs, Bas, and Frederick van der Ploeg (2006), "Getting European
Universities into Shape", European Political Science, 5, 288-303.
Bovenberg, A. Lans, and Bas Jacobs (2005), "Redistribution and Education
Subsidies are Siamese Twins", Journal of Public Economics,
89, (11-12), 2005-2035. [Additional mathematical note]
Jacobs, Bas (2005), "Optimal Income Taxation with Endogenous Human
Capital", Journal of Public Economic Theory, 7, (2), 295-315. [Appendix] [programs for
computations]
Jacobs, Bas, and, Jules J.M. Theeuwes (2005), "Innovation in the
Netherlands: The Market Falters and the Government Fails'',
De Economist, 153, (1), 107-124.
Jacobs, Bas (2004), "The Lost Race between Schooling and Technology",
De Economist, 152, 1, 47-78.
Jacobs, Bas, and Richard Nahuis (2002), "A General Purpose Technology
Explains the Solow Paradox and Wage Inequality", Economics
Letters 74, 243-250. [Appendix]
Jacobs, Bas, Richard Nahuis, and Paul J. G. Tang (2002), "Sectoral
Productivity Growth and R&D Spillovers in the Netherlands", De
Economist, 150, 181-210.
Jacobs, Bas, Richard Nahuis, and Paul J. G. Tang (2000), "Human Capital,
R&D and the Assimilation of Technologies in the Netherlands", in: Bart
van Ark, Simon Kuipers and Gerard Kuper (eds.) (2000). Productivity,
Technology and Economic Growth, Kluwer Academic Publishers.