Top publication by Floris T. Zoutman
The article "Optimal Taxation with Multiple Incomes and Types" has been published in Theoretical Economics.
Associate Professor Floris Tobias Zoutman
- Floris.Zoutman@nhh.no
- Telephone
- +47 55 95 98 62
- Department
- Business and Management Science
- Centre
- NoCeT CBE Macro, Risk and Sustainability Centre
- Office
- C612
- Expertise
- Labour Economics Personal Economics Tax and Public Economics Political Economics Public Finance Applied Microeconomics
BIOGraphy
Floris Zoutman is an Associate Professor in public economics with a PhD from the Erasmus University in Rotterdam from 2014. His research interests include optimal taxation, political competition, and social insurance. He has published in Econometrica, the Economic Journal and in the Journal of Public Economics.
Further, he has been a visiting student researcher at UC Berkeley and a visiting scholar at CPB Netherlands Bureau for Economic Policy Research. In 2013 he received the IIPF Young Economists Award.
Selected publications
| Author(s) | Title | Publisher |
|---|---|---|
| Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; Zoutman, Floris Tobias | Optimal Taxation with Multiple Incomes and Types | Theoretical Economics Volume 20 (2); page 543 - 581; 2025 |
| Gerritsen, Aart; Zoutman, Floris Tobias | Towards a Tax on Actual Returns | Tax by Design for the Netherlands; page 29 - 45; 2022 |
| Juranek, Steffen; Paetzold, Jörg; Winner, Hannes; Zoutman, Floris Tobias | Labor market effects of COVID-19 in Sweden and its neighbors: Evidence from administrative data | Kyklos (Basel) Volume 74 (4); page 512 - 526; 2021 |
| Juranek, Steffen; Zoutman, Floris Tobias | The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia | Journal of Population Economics Volume 34; page 1299 - 1320; 2021 |
| Gavrilova-Zoutman, Evelina; Kamada, Takuma; Zoutman, Floris Tobias | Is Legal Pot Crippling Mexican Drug Trafficking Organizations? The Effect of Medical Marijuana Laws on US Crime | Economic Journal Volume 129 (617); page 375 - 407; 2019 |
| Zoutman, Floris Tobias; Gavrilova-Zoutman, Evelina; Hopland, Arnt Ove | Estimating Both Supply and Demand Elasticities Using Variation in a Single Tax Rate | Econometrica Volume 86 (2); page 763 - 771; 2018 |
| Jacobs, Bas; Jongen, Egbert L. W.; Zoutman, Floris Tobias | Revealed social preferences of Dutch political parties | Journal of Public Economics Volume 156; page 81 - 100; 2017 |
| Zoutman, Floris Tobias; Jacobs, Bas | Optimal Redistribution and Optimal Monitoring of Labor Supply | Journal of Public Economics Volume 135; page 15 - 31; 2016 |
| Gerritsen, Aart; Zoutman, Floris Tobias | Naar een heffing op werkelijk rendement | Ontwerp voor een beter belastingstelsel; page 20 - 31; 2019 |
Discussion Papers
Department of Business and Management Science, NHH
author pages
Research areas at the department
Main: Business Taxation
Secondary: Asset Management and Risk Analysis
- Taxation and Policy Analysis
- Public Finance
Dissemination
We need an exit tax! How to design it?
Nordic tax experts agree that we need an exit tax in times of mobility and instability. The devil is, however, as always in the details. How to design such a tax with a minimum unwanted side effects and distortions?
How tax transparency can shape fairer financial systems
This week, NoCeT hosted the Conference on Tax Transparency, a gathering of international experts, policymakers, and industry leaders to tackle the global challenge of tax avoidance and evasion.
Serious errors in NHO's tax report
Petter Bjerksund, Guttorm Schjelderup and Floris T. Zoutman: Menon's tax report for NHO misleads readers. It inflates the importance of wealth tax and sets up calculations that falsely double the effective average tax rate.
Exploring the future of business taxation
The Tax loop workshop at NHH this week: How to improve taxation of businesses and their owners.
Nordic Tax Delegates Annual Meeting in Stavanger on May 23, 2023
Once a year, the representative of the tax authorities from Denmark, Finland, Iceland, Norway and Sweden meet to discuss the latest on the taxation of dividend income. This year, they met in Stavanger on May 23, 2023 and for the first time they invited researchers for one day workshop around the topic of dividend tax arbitrage.
Total tax on companies and owners is too high in Norway
Petter Bjerksund, Guttorm Schjelderup and Floris T. Zoutman: Total tax on owners and companies in Norway is 13.5 percentage points higher than in the countries with which we should compare ourselves. Norway is on the wrong track.
The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia
By Steffen Juranek and Floris T. Zoutman has been published in the Journal of Population Economics.
Labor Market Effects of COVID-19 in Sweden and its Neighbors: Evidence from Novel Administrative Data
By Steffen Juranek, Jörg Paetzold, Hannes Winner and Floris T. Zoutman is forthcoming in Kyklos.
New article by Juranek and Zoutman
The article "The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia" has been published in Journal of Population Economics.
Towards a tax on actual returns
Towards a tax on actual returns by Aart Gerritsen and Floris T. Zoutman is forthcoming in Tax by Design for the Netherlands.
Norwegian anti-corona measures reduce hospitalizations drastically
The lockdown in Norway has been successful in reducing the pressure on the healthcare system. If Norway would have followed the more lenient Swedish response, the peak number of COVID19 hospitalizations would have been three times higher.