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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 ÃÀÅ®¸£ÀûµçÓ°ÔºÎçÒ¹. 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 .

Erasmus School of Economics

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

More information

Work

  • Aart Gerritsen (2025) - - The Scandinavian Journal of Economics, 127 (1), 115-148 - doi: -
  • Aart Gerritsen, Bas Jacobs, Kevin Spiritus & Alexandra Rusu (2025) - - The Economic Journal, 135 (665), 180-211 - doi: -
  • Aart Gerritsen (2024) - - International Tax and Public Finance, 31 (2), 486-510 - doi: -
  • Aart Gerritsen (2022) - - Economisch-Statistische Berichten, 107 (4813) -
  • Aart Gerritsen & FT (Floris) Zoutman (2021) - - doi:
  • Aart Gerritsen, Bas Jacobs, Alex Rusu & Kevin Spiritus (2020) - -
  • Aart Gerritsen & Bas Jacobs (2019) - - Economica, 87 (347), 611-637 - doi: -
  • Aart Gerritsen & FT (Floris) Zoutman (2019) - -
  • Aart Gerritsen (2017) -
  • Aart Gerritsen (2017) - - Journal of Public Economics, 153, 56-68 - doi: -
  • Kevin Spiritus, R Boadway, Bas Jacobs, Aart Gerritsen & Alex Rusu (2017) -
  • Aart Gerritsen (2016) - - Journal of Public Economics, 144, 122-139 - doi:
  • Aart Gerritsen & Bas Jacobs (2016) - -
  • Aart Gerritsen (2014) - -
  • Aart Gerritsen & Bas Jacobs (2014) - - NRC Handelsblad, 21 feb -
  • Aart Gerritsen & Bas Jacobs (2014) - - Me Judice, 18 maart -
  • Aart Gerritsen & MP Devereux (2010) -

      Springer Nature

      Start date approval
      July 2025
      End date approval
      June 2028
      Place
      LONDON
      Description
      Associate Editor, Int.Tax and Public Finance

      Stichting Instituut Financieel Economisch Beleid

      Start date approval
      September 2025
      End date approval
      August 2028
      Place
      DEN HAAG
      Description
      Bestuurslid

      Rijksacademie voor Financiën, Economie en B.

      Start date approval
      February 2026
      End date approval
      February 2029
      Place
      DEN HAAG
      Description
      College belastingen en premies in theorie en prakt

      Instituut voor Publieke Economie

      Start date approval
      March 2026
      End date approval
      February 2029
      Place
      DEN HAAG
      Description
      Fellow

      Year
      2025
      Course Code
      FEB13105

      Year
      2025
      Course Code
      FEM11121

      Year
      2025
      Course Code
      FEM41002

      ÃÀÅ®¸£ÀûµçÓ°ÔºÎçÒ¹ regarding dr. AAF (Aart) Gerritsen

      ‘Accrual-based capital gains tax the best route for Box 3 reform’

      Economist Aart Gerritsen discusses the reform of Dutch capital taxes in 'Box 3' and the realisation-based capital gains tax.
      Associate Professor Aart Gerritsen against a beige background

      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

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