CURRICULUM VITAE A.L. BOVENBERG

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1 CURRICULUM VITAE A.L. BOVENBERG Business Address: Netspar Tilburg University Tel.: P.O. Box Fax: LE Tilburg The Netherlands PROFESSIONAL EXPERIENCE (For professional activities, please see section K starting on page 38) April 2009 until present April 2004 until April 2009 May 2002 until December 2004 April 1998 until April 2002 September 1995 until April 1998 May 1992 until September 1995 May 1990 to May 1992 February 1985 to May 1990 Winter Scientific Advisor of Netspar, Tilburg University Scientific Director of Netspar, Tilburg University Scientific Director of CentER for Economic Research, Tilburg University, The Netherlands; Research Professor at the Research Center for Economic Policy (OCfEB), Erasmus University Rotterdam, The Netherlands; Research Professor at the CentER for Economic Research, Tilburg University, The Netherlands; Research Professor at the Research Center for Economic Policy (OCfEB), Erasmus University Rotterdam, The Netherlands; Deputy Director, CPB Netherlands Bureau for Economic Policy Analysis, The Hague, the Netherlands; Senior Research Fellow at the CentER for Economic Research, Tilburg University, The Netherlands; Research Professor at the Research Center for Economic Policy (OCfEB), Erasmus University Rotterdam, The Netherlands; Senior Research Fellow at the CentER for Economic Research, Tilburg University, The Netherlands; Research Professor at the Research Center for Economic Policy (OCfEB), Erasmus University Rotterdam, The Netherlands; On leave from the IMF at Ministry of Economic Affairs, Directorate for General Economic Policy, The Netherlands-Economist; Visiting Professor at the Tinbergen Institute, Erasmus University, Rotterdam, The Netherlands; International Monetary Fund, Washington, DC, USA - Economist; Erasmus University, Rotterdam, The Netherlands - Visiting Scholar at Fiscal Economic Institute; - 1 -

2 Autumn 1983 University of California, Berkeley, CA, USA - Teaching Assistant in Macroeconomics; Spring 1978-Spring 1981 Erasmus University, Rotterdam, The Netherlands - Research Assistant at Econometric Institute. EDUCATION: Autumn 1981-Autumn 1984 University of California, Berkeley, CA, USA - Ph.D. degree in economics (December 1984); Dissertation title: "Capital Accumulation and Capital Immobility: Q-theory in a Dynamic General Equilibrium Framework". Dissertation Committee: Laura Tyson (supervisor), John Shoven, Sherman Robinson. Fields of concentration: Macroeconomic Theory, International Economics, Public Finance. Autumn 1976-Spring 1981 Erasmus University, Rotterdam, The Netherlands - Drs Degree in Econometrics (June 1981); Fields of concentration: Econometrics, Mathematical Economics, Mathematical Statistics. FELLOWSHIPS: Autumn 1981-Autumn 1984 Autumn 1981-Spring 1982 Autumn 1982-Spring 1983 Autumn 1983-Spring 1984 Fulbright Flood (UC Berkeley) Wheeler (UC Berkeley) Flagg (UC Berkeley) HONORS: Honorable mention (second place) in the fifteenth annual competition for outstanding doctoral dissertations in government finance and taxation of the National Tax Association - Tax Institute of America (September 1985). Erik Kempe prize for best scientific article in environmental economics in (together with Larry Goulder) (June 1998). Publicity Prize for economists at Tilburg University, 1999, 2001, and Elected as best Dutch economist by professors at Dutch universities in FEM de Week (March 2000). Education prize for best course in International Economics and Finance program at Tilburg University, course Institutions and Incentives (December 2002) (with Jan Boone). Spinoza premium 2003, Elected as one of the three most entrepreneurial scientists in the Netherlands (the most entrepreneurial one in the social sciences) by Science Alliance, June Elected by the Dutch weekly HP-de Tijd as one of the hundred most influential Dutch citizens

3 Hudig-Langeveldt prize for scientific contributions on pension insurance, May Honorary Doctorate, Ghent University, March Tjalling C. Koopmans Medal, Faculty of Economics and Business Administration, Tilburg University, December 11, Member of Royal Academy of Sciences in the Netherlands (KNAW) (since May 2009). Fellow of the European Economic Association (EEA). Honorary Doctorate, University of St. Gallen, May Member Academia Europaea (since January 2011). Knight in the order of the Dutch lion (ridder in de orde van de Nederlandse Leeuw) (April 29, 2011). Member of the Board of Associate Editors of the Economist (BAE) (since April 2011). Member of the Council of Advisors of Population Europe (since January 2012). AERE publication of Enduring Qquality Award Places in top-20 of Dutch economists (based on publications): 14 ( ); 17 (88-92); 8 (89-93); 8 (91-95); 5 (93-97); 3(94-98); 5 (95-99), 14 (00-04). Places in top-20 of Dutch economists (based on h-index): 4 (2006). Places in Top 30 of Dutch economists (based on citations): 30 (87-91), 18 (88-92), 8(89-93), 10 (90-94); 11 (91-95); 9 (92-96); 8 (93-97); 8 (94-98); 4 (97-99); 2 (99-00); 14 (00-04); 16 (01-05). Places in Top 20 of Dutch economists (based on citations and publications): 4 (2004), 4 (2005). Places in Top 30 of Dutch economists (based on citations in Dutch journals): 1 (1992); 1 (92-95); 1 (92-96); 1 (93-97); 1 (94-98); 2 (98-99); 1 (98-00), 1 (98-01), 1 (99-03), 1 (01-05), 1 (02-06), 1 (3-07), 1 (04-08), 1 (05-09). Place 40 (fourth European) in Top 200 of worldwide ranking of Economists and Economic Departments ( Revealed Performances by Tom Coupé (ECARES, Université Libre de Bruxelles) (based on period ). Place 66 in Top-100 of most cited scientists in economics and business during , Institute for Scientific Information (ISI), (best ranked Dutch economist). Places in media performance top at Tilburg University all departments (economics faculty): 2 (1) (2001); 3 (1) (2002); 1 (1) (2003); 1 (1) (2004); 2 (2) (2005); 1 (1) (2006); 2 (2) (2007); 2 (2) (2008); 2 (2) (2009); 2 (2) (2010). A. PUBLICATIONS IN JOURNALS (ENGLISH LANGUAGE): 1. "Nonlinearities in Applied General Equilibrium Models, Economic Letters, Vol. 14, pp , 1984 (with W.J. Keller). 2. "A Dynamic General Equilibrium Model with Adjustment Cost, Mathematical Programming Study, Vol. 23, pp , "Capital Income Taxation in Growing Open Economies, Journal of Public Economics, Vol. 31, pp , December

4 4. "Indirect Taxation in Developing Countries: A General Equilibrium Approach, IMF Staff Papers, Vol. 34, No. 2, pp , June "The Corporate Tax in an Intertemporal Equilibrium Model with Imperfectly Mobile Capital, International Economic Review, Vol. 29, No. 2, pp , May "Long-Term Interest Rates in the United States: An Empirical Analysis, IMF Staff Papers, Vol. 35, No. 2, pp , June "Tax Policy and National Savings in the United States: A Survey, National Tax Journal, Vol. 42, No. 2, pp , June Reprinted in Y. Horiguchi (ed.), The United States Economy: Performance and Issues, (International Monetary Fund, Washington, D.C. 1992) (also IMF Working Paper 88/110). 8. "The Effects of Capital Income Taxation on International Competitiveness and Trade Flows, American Economic Review, Vol. 79, No. 5, pp , December "Personal Saving in the United States, Finance and Development, June "National and Personal Saving in the United States: Measurement and Analysis of Recent Trends, IMF Staff Papers, Vol. 37, No. 3, pp , September Reprinted in Y. Horiguchi (ed.), The United States Economy: Performance and Issues, (International Monetary Fund, Washington, D.C. 1992) (with. O.J. Evans) (also IMF Working Paper 89/99). 11. "European and Monetary Union in Europe and Constraints on National Budgetary Policies, IMF Staff Papers, Vol. 38, No. 2, pp , June 1991 (also IMF Working Paper WP/90/60) (with J.J.M. Kremers and P. Masson). 12. "Introducing Intertemporal and Open Economy Features in Applied General Equilibrium Models, De Economist, Vol. 139, No. 2, pp , 1991 (with L.H. Goulder). 13. "Public Debt and Pension Policy, Fiscal Studies, Vol. 13, No. 3, pp. 1-14, August 1992 (with C. Petersen). 14. "Residence- and Source-Based Taxation of Capital Income in an Overlapping Generations Model, Journal of Economics, Vol. 56, No. 3, pp , December "Investment-Promoting Policies in Open Economies: The Importance of Intergenerational and International Distributional Effects, Journal of Public Economics, Vol. 51, No. 1, pp. 3-54, May "Promoting Investment Under International Capital Mobility: An Intertemporal General Equilibrium Analysis, Scandinavian Journal of Economics, Vol. 95, No. 2, pp , 1993 (with L.H. Goulder). 17. "Policy Instruments for Curbing CO 2 Emissions: The Case of the Netherlands, Environmental and Resource Economics, Vol. 3, pp , "Direct Crowding Out, Optimal Taxation, and Pollution Abatement, Economic Letters, Vol. 43, pp , 1993 (with F. van der Ploeg). 19. "Environmental Policy, Public Goods, and the Marginal Cost of Public Funds, Economic Journal, Vol. 104, pp , March 1994 (with F. van der Ploeg). 20. "Environmental Levies and Distortionary Taxation, American Economic Review, Vol. 94, No. 4, pp , September 1994 (with R.A. de Mooij). 21. "Environmental Taxes and Labor-Market Distortions, European Journal of Political Economy, Vol. 10, No. 4, pp , December 1994 (with R.A. de Mooij)

5 22. "Destination- and Origin-based Taxation under International Capital Mobility, International Tax and Public Finance, Vol. 1, No. 3, pp , December "Green Policies in a Small Open Economy, Scandinavian Journal of Economics, Vol. 96, No. 3, pp , 1994 (with F. van der Ploeg). 24. "The Tax Treatment of Pension Saving in a Small Open Economy, Scandinavian Journal of Economics, Vol. 96, No. 3, pp , 1994 (with D.P. Broer and E.W.M.T. Westerhout). 25. "Perspectives in Tax Policy in Small Open Economies, Scandinavian Journal of Economics, Vol. 96, No. 3, pp , "Environmental Policy, Public Finance and the Labor Market in a Second-best World, Journal of Public Economics, Vol. 55, No. 3, pp , 1994 (with F. van der Ploeg). 27. "Environmental Taxation and Employment, De Economist, Vol. 143, No. 2, pp , May "Environmental Quality and Polluting-Saving Technological Change in a Two-Sector Endogenous Growth Model, Journal of Public Economics, Vol. 57, No. 3, pp , July 1995 (with S. Smulders). 29. "Introduction to special issue on Public Finance and the Environment, International Tax and Public Finance, Vol. 2, No. 2, pp , August 1995 (with S. Cnossen). 30. "Monetary and Fiscal Policy Interaction and Government Debt Stabilization, Journal of Economics, Vol. 62, No. 2, pp , 1995 (with B. van Aarle and M. Raith). 31. "More Employment: Lessons from CPB Research, CPB Report, 1996/2, pp , June 1996 (with V.R. Okker). 32. "Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses, American Economic Review, Vol. 86, No. 4, pp , September 1996 (with L.H. Goulder). 33. Note on "Loss of Monetary Discretion in a Simple Dynamic Policy Game, Journal of Economic Dynamics and Control, Vol. 20, No. 9-10, pp , September 1996 (with R. Beetsma and H. Jensen). 34. "Optimal Taxation, Public Goods and Environmental Policy with Involuntary Unemployment, Journal of Public Economics, Vol. 62, No. 1-2, pp , October 1996 (with F. van der Ploeg), March "Transitional Impacts of Environmental Policy in an Endogenous Growth Model, International Economic Review, Vol. 37, No. 4, pp , November 1996 (with S. Smulders). 36. Why is Capital so Immobile Internationally? Possible Explanation and Implications for Capital Income Taxation, American Economic Review, Vol. 86, No. 5, pp , December 1996 (with R.H. Gordon). 37. "The Ins and Outs of European Monetary Union, CPB Report, 1996/3, pp , 1996 (with A.H.M. de Jong). 38. "The Ins and Outs of EMU, in reply, CPB Report, 1996/4, pp , "Against The Basic Instinct: Why Basic Income Proposals Will Not Do the Job, New Economy, pp , 1996 (with. F. van der Ploeg). 40. "Environmental Tax Reform and Endogenous Growth, Journal of Public Economics, Vol. 63, - 5 -

6 No. 2, pp , January 1997 (with R.A. de Mooij). 41. "Is there a Tragedy of a Common Central Bank? A Dynamic Analysis, Journal of Economic Dynamics and Control, Vol. 21, No. 2-3, pp , February 1997 (with B. van Aarle and M. Raith). 42. "The Road to EMU, Kyklos, Vol. 50, No. 1, pp , February 1997 (with A.H.M. de Jong). 43. "Designing Fiscal and Monetary Institutions in a Second-Best World, European Journal of Political Economy, Vol. 13, No. 1, pp , February 1997 (with R. Beetsma). 44. "Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses, National Tax Journal, Vol. 50, No. 1, pp , March 1997 (with L.H. Goulder). 45. "Environmental Taxation and Distortionary Taxation, A Reply, American Economic Review, Vol. 87, No. 1, pp , March 1997 (with R.A. de Mooij). 46. "Pension Policies and the Aging Society, OECD Observer, No. 205, pp , April/May 1997, and CPB Report, 1997/1, pp , April 1997 (with A.S.M. van der Linden). 47. "Progressive Taxes, Equity and Human Capital Accumulation in an Endogenous Growth Model with Overlapping Generations, Journal of Public Economics, Vol. 64, No. 2, pp , May 1997 (with C. van Ewijk). 48. "Central Bank Independence and Public Debt Policy, Journal of Economic Dynamics and Control, Vol. 21, No. 4-5, pp , May 1997 (with R. Beetsma). 49. "Challenging Neighbours, CPB Report, 1997/2, p. 3, June "Dutch Employment Growth: An Analysis, CPB Report, 1997/2, pp , June "Challenging Neighbours: Rethinking German and Dutch economic institutions, CPB Report, 1997/3, pp (with G.J. Gelauff and A.H.M. de Jong), September "Environmental Tax Policy and Intergenerational Distribution, Journal of Public Economics, Vol. 67, pp. 1-24, January 1998 (with B. Heijdra). 53. "Premium Differentiation in Social Insurance, CPB Report, 1998/1, pp , March 1998 (with P.J. Besseling and R.A. de Mooij). 54. Reforming Dutch Capital Taxation, CPB Report, 1998/2, pp , June 1998 (with H.J.M. ter Rele). 55. "Consequences of Environmental Tax Reform for Involuntary Unemployment and Welfare, Environmental and Resource Economics, Vol. 12, pp , September 1998 (with F. van der Ploeg). 56. "Tax Reform, Structural Unemployment, and the Environment, Scandinavian Journal of Economics, Vol. 100, No.3, pp , September 1998 (with F. van der Ploeg). 57. "Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden versus Tax Shifting, International Tax and Public Finance, Vol. 5, No. 1, pp. 7-39, 1998 (with R. de Mooij). 58. "Monetary Union without Fiscal Coordination May Discipline Policymakers, Journal of International Economics, Vol. 45, pp , 1998 (with R. Beetsma). 59. Environmental Taxes and the Double Dividend, Empirica, Vol. 25, No. 1, pp ,

7 60. Green Tax Reforms: Implications for Welfare and Distributions, Swiss Journal Statistics and Economics, Vol. 134, No. 3, pp , Tax Reform and the Dutch Labor Market in the 21 st Century, CPB Report, 1998/2, pp , 1998 (with R.A. de Mooij and J. Graafland). 62. Green Tax Reforms and the Double Dividend: An Updated Reader s Guide, International Tax and Public Finance, Vol. 6, No. 3, p , August "Does Monetary Unification lead to Excessive Debt Accumulation?" Journal of Public Economics, Vol. 74, No. 3, pp , November 1999 (with R. Beetsma). 64. Reforming Social Insurance in the Netherlands, International Tax and Public Finance, Vol. 7, No. 3, pp , May 2000 (Reprinted in The Economic Quarterly, Vol. 48, No.2, pp , August 2001). 65. Generational Accounts for the Netherlands: an update, International Tax and Public Finance, Vol. 7, No. 4/5, pp , August 2000 (with H.J.M. ter Rele). 66. On the Cutting Edge between Policy and Academia: Challenges for Public Economists, De Economist, Vol. 148, No. 3, pp , September Tax Reform and the Dutch Labour Market: An Applied General Equilibrium Approach, Journal of Public Economics, Vol. 78, No. 1-2, pp , October 2000 (with J.J. Graafland and R.A. de Mooij). 68. Designing Fiscal and Monetary Institutions in a Monetary Union, Public Choice, Vol. 102, pp , When Does an Inflation Target Yields the First Best?, Scandinavian Journal of Economics, Vol. 103, No. 1, pp , March 2001 (with R.M.W.J. Beetsma). 70. The Optimality of a Monetary Union without a Fiscal Union, Journal of Money, Credit and Banking, Vol. 33, No. 2, Part I, pp , May 2001 (with R.M.W.J. Beetsma). 71. Fundamental Tax Reform in the Netherlands, International Tax and Public Finance, Vol. 8, No. 4, pp , August 2001 (with S. Cnossen). 72. Optimal Taxation and Search, Journal of Public Economics, Vol. 85, No. 1, pp , July 2002 (with J. Boone). 73. Norms, Values, and Technological Change, De Economist, Vol. 50, No.5, pp , December Environmental Abatement and Intergenerational Distribution, Environmental and Resource Economics, Vol. 23, pp , 2002 (with B.J. Heijdra). 75. Strategic Debt Accumulation in a Heterogeneous Monetary Union, European Journal of Political Economy, Vol. 19, No. 1, pp. 1-15, 2002 (with R.M.J. Beetsma). 76. The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance, Journal of Public Economics, Vol. 88, No. 11, pp , 2004 (with J. Boone) (longer version is NBER Working Paper No. 9785, June 2003). 77. Introduction: Tax Coordination in the European Union, International Tax and Public Finance, Vol. 10, No. 6, pp , November 2003 (with S. Cnossen and R. de Mooij). 78. Financing Retirement in the European Union, International Tax and Public Finance, Vol. 10, No. 6, pp , November

8 79. Improving the Equity-Efficiency Trade-Off: Mandatory Savings Accounts for Social Insurance, International Tax and Public Finance, Vol. 11, pp , August 2004 (with P.B. Sørensen). 80. Caught between Labour and Capital, Investment and Pensions Europe (IPE), pp , August 2004 (with T. Knaap). 81. Comments on Securitization of taxes implicit in PAYG pensions, Economic Policy, Vol. 42, pp , April Does Money Illusion Rescue the Double Dividend?, German Economic Review, Vol. 6, No. 2, pp , May (with R.A. de Mooij). 83. Funds strengths and weaknesses, Investment and Pensions Europe (IPE), pp , August Life course: Maximising your potential, Investment and Pensions Europe (IPE), pp. 24, November Efficiency Costs of Meeting Industry-Distributional Constraints under Environmental Permits and Taxes, RAND Journal, Vol. 36, No. 4, Winter 2005 (with L.H. Goulder and D.J. Gurney). 86. Balancing Work and Family Life during the Life Course, De Economist, Vol. 153, No. 4, December Structural Distortions and Decentralized Fiscal Policies in EMU, Journal of Money, Credit and Banking, Vol. 37, No. 6, pp , December 2005 (with R.M.W.J. Beetsma). 88. Redistribution and Education Subsidies are Siamese Twins, Journal of Public Economics, Vol. 89, Nos , , 2005 (with B. Jacobs). 89. Comments on International Competition in Corporate Taxation: Evidence from the OECD Time Series, Economic Policy, Vol. 45, pp , January Optimal Welfare and In-work Benefits with Search Unemployment and Observable Abilities, Journal of Economic Theory, Vol. 126, pp , 2006 (with J. Boone). 91. Political Shocks and Public Debt: The Case for a Conservative Central Banker Revisited, Journal of Economic Dynamics and Control, Vol. 30, No.11, pp , 2006 (with R.M.W.J. Beetsma). 92. Comments on Capital Deepening and Wage Differentials, Economic Policy, Vol. 49, pp , January Comments on The Effects of Competition on Equal Treatment Laws on Gender Wage Differentials, Economic Policy, Vol. 50, pp , April Grey New World: Europe on the Road to Gerontocracy?, CESifo Forum, No. 3, pp , Autumn 2007 and CESifo Economic Studies, Vol 54, No.1. pp , March Risk Sharing and Stand-alone Pension Schemes, The Geneva Papers on Risk and Insurance - Issues and Practice, Vol. 32, No. 4, pp , October Saving and Investing over the Life Cycle and the Role of Collective Pension Funds, De Economist, Vol. 155, No. 4, pp , December 2007, (with R. Koijen, Th.E. Nijman and C.N. Teulings). 97. The Simple Economics of Bunching: Optimal Taxation with Quasi-Linear Preferences, Journal of Public Economic Theory, Vol. 9, No. 1, pp , 2007 (with J. Boone). 98. Individual Savings Accounts for Social Insurance: Rationale and Alternative Designs, - 8 -

9 International Tax and Public Finance, Vol. 15, No. 1, pp 67-86, February 2008 (with M.I. Hansen and P.B. Sørensen). 99. Introduction: Reinventing the Welfare State, International Tax and Public Finance, Vol 15, No. 1, pp. 1-4, February 2008 (with B. Jacobs and R.A. de Mooij) Costs of Alternative Environmental Policy Instruments in the Presence of Industry Compensation Requirements, Journal of Public Economics, Vol. 92, No. 5-6, pp , June 2008 (with L.H. Goulder and M.R. Jacobsen) (earlier version: NBER Working Paper No ) 101. The Life-Course Perspective and Social Policies: An Overview of the Issues, CESifo Economic Studies, Vol. 54, No. 4, pp , December Pensions, Intergenerational Risk Sharing and Inflation, Economica, Vol. 76, Issue 302, pp , April 2009 (with R.M.W.J. Beetsma) On the Road to Flexicurity: Dutch Proposals for a Pathway Towards Better Transition Security and Higher Labour Market Mobility, European Journal of Social Security, Vol. 10, No. 4, pp , December 2008 (with T. Wilthagen) Dutch Policies towards Ageing, European View, Vol. 7, No. 2, pp , December 2008 (with R.H.J.M. Gradus) Flexicurity: Lessons and Proposals from the Netherlands, CESifo DICE Report, pp. 9-14, Winter 2008 (with T. Wilthagen and S. Dekker) Optimal Social Insurance with Linear Income Taxation, Scandinavian Journal of Economics, Vol. 111, No. 2, pp , June 2009 (with P.B. Sørensen) Developments in pension reform: the case of Dutch stand-alone collective pension schemes, International Tax and Public Finance, Vol. 16, No. 4, pp , August 2009 (with Th.E. Nijman) Rhineland Exit?, International Tax and Public Finance, Vol. 16, No. 5, pp , November 2009 (with C.N. Teulings) (also Tinbergen Discussion Paper TI /3, 2007 and CESifo Working Paper No. 2186, January 2008 and CEPR Discussion Paper No. 6645, 2008, CPB Discussion Paper No. 101, March 2008) Life-course Perspectives and Social Policies: Institutional Failures and the Life Course, CESifo DICE Report, pp., Winter Human Capital and Optimal Positive Taxation of Capital Income, International Tax and Public Finance, Vol. 17, No. 5, pp , October 2010 (with B. Jacobs) European pension reform: A way forward, Pensions, Vol. 16, No. 2, pp , Funded Pensions and international and Intergenerational Risk Sharing in General equilibrium, Journal of International Money and Finance, Volume 30, No.7, pp , November 2011 (with R. Beetsma and W. Romp) A good pension is a risky pension. Risk taking is good for the economy Investment and Pensions Europe (IPE), pp. 28, November Private pensions in Europe, CPB Policy Brief, No. 7, 2011 (with C. van Ewijk). Also printed - in abbreviated form - as Private pensions for Europe, Faces, Vol. 13, No. 2, December, 2011 and as A good pension is a risky pension. Risk taking is good for the economy, IPE Investment and Pensions Europe, November 2011(with C. van Ewijk) Optimal Taxation of Human Capital and the Earnings Function, Journal of Public Economic - 9 -

10 Theory, Vol. 13, No. 6, pp , December 2011 (with B. Jacobs) (also CESifo Working Paper No. 2250, March 2008) Generational impacts of demographic changes in pay-as-you-go pension schemes: measurement and application to the Netherlands, De Economist, Vol.160, No. 1, pp.1-16, January 2012 (with W. Heeringa) Efficient Redistribution of Lifetime Income through Welfare Accounts, Fiscal Studies, Vol. 33, No. 1, pp. 1-37, March 2012 (with M.I. Hansen and P.B. Sørensen) Pays-Bas: diagnostics et remèdes, Outre-Terre, Revue Européenne de Géopolitique, No. 32, (L euro sans l Europe? II), pp , June The Future of Multipillar Pension Systems, CESifo DICE Report,Vol. 10, No. 4, pp , Winter 2012 (with C. van Ewijk) Benchmarking the Danish pension system: a comparison with Dutch pensions, Nationaløkonomisk Tidsskrift, 150, 2, pp , Optimal Taxation and Welfare Benefits with Monitoring of Job Search, International Tax and Public Finance, Vol. 20, No. 2, pp , April 2013 (with J. Boone) Economics from a Trinitarian Perspective, Philosophia Reformata, No. 78, pp , B. CHAPTERS IN BOOKS (ENGLISH LANGUAGE): 1. "Capital Accumulation and Capital Immobility: Q-theory in a Dynamic General Equilibrium Framework" in: Proceedings of 41st Conference of National Tax Association--Tax Institute of America (October 1985). 2. "The General Equilibrium Approach: Relevant for Public Policy?" in: The Relevance of Public Finance for Policy-Making, Proceedings of the 41st Congress of the International Institute of Public Finance, Madrid, Spain, pp , 1985 (Wayne State University Press, Detroit, Michigan, 1987). 3. "Economic Interdependence and the International Implications of Supply-Side Policies" in: Gerhard Fels and George Von Furstenberg (eds.), A Supply-Side Agenda for Germany: Stimulation from the United States and Britain (Springer Verlag, Heidelberg and New York, 1989) (with V. Tanzi) (also IMF Working Paper WP/88/71.) 4. "The Integration of Macro and Micro Relations in Dynamic Policy Models: The Case of Saving and Investment Behavior" in: Gerold Krause-Junk (ed.), Public Finance and Steady Economic Growth, Proceedings of the 45th Congress of the International Institute of Public Finance, Buenos Aires, Argentina, pp , August 1989 (also IMF Working Paper WP/90/34). 5. "Tax Incentives and International Capital Flows: The Case of the United States and Japan" in: Joel Slemrod and Assaf Razin (eds.), Taxation in the Global Economy (Chicago University Press, Chicago, 1990) (with K. Andersson, K. Aramaki, and S. Chand) (also IMF Working Paper WP/89/5). 6. "Comment on Eugene Steuerle" and "Comment on Richard M. Bird and Charles E. McLure, Jr." in: Sijbren Cnossen and Richard M. Bird (eds.), The Personal Income Tax, Phoenix from the Ashes (North-Holland, Amsterdam, 1990). 7. "Is There a Need for Harmonizing Capital Income Taxation Within the EC?" in: Horst Siebert (ed.), Reforming Capital Income Taxation (J.C.B. Mohr, Tubingen, Germany, 1990) (with V

11 Tanzi) (also IMF Working Paper 90/17). 8. "The International Effects of Commodity and Capital Income Taxes: Should Countries Coordinate Their Tax Policy?" in: R. Prud'homme (ed.), Public Finance with Several Levels of Governments, Proceedings of 46th Congress of the International Institute for Public Finance, Brussels, Belgium, August 1990 (Foundation Journal Public Finance, The Hague, 1991). 9. "Policy Instruments for Energy Conservation and Environmental Policy in the Netherlands" in: F. Laroui and J.W. Velthuijsen (eds.), An Energy Tax in Europe, Proceedings of the SEO Conference Amsterdam (March 1992). 10. "International Coordination of Tax Policies" in: Hans J. Blommenstein (ed.), International Economic Policy Coordination and Reality (North-Holland, Amsterdam, 1992). 11. "A Better Alternative" in: Foundation for European Fiscal Studies, Harmonization of Company Taxation in the European Community (Kluwer, Deventer, the Netherlands, 1992) (with S. Cnossen). 12. "Public Pensions and Declining Fertility in a Small Open Economy: An Intertemporal Equilibrium Approach" in: Barbara L. Wolffe (ed.), "On the Role of Budgetary Transfers During Demographic Changes, Proceedings of 48th Congress of the International Institute of Public Finance, Seoul, Korea, Supplement to Public Finance/ Finance Publiques, Vol. 48, pp , 1993 (with D.P. Broer and E.W.M.T. Westerhout). 13. "Capital Taxation in the World Economy" in: F. van der Ploeg (ed.), The Handbook of International Macroeconomics (Blackwell, Oxford, 1994). 14. "Environmental Policy in a Small Open Economy with Distortionary Labor Taxes: A General Equilibrium Analysis" in: E. van Ierland (ed.), International Environmental Economics (North- Holland, Amsterdam, 1994) (with R.A. de Mooij). 15. "Do Environmental Taxes Yield a Double Dividend?" in: G. Boero and A. Silberston (eds.), Environmental Economics, Confederation of European Economic Associations Conference Volume, pp (MacMillan Press, London, 1995) (with R.A. de Mooij). 16. "Public Economics, and the Environment in an Imperfect World: An Introductionary Summary" in: A.L. Boverberg and S. Cnossen (eds.), Public Finance and the Environment in an Imperfect World (Kluwer Academic Publishers, Dordrecht, 1995) (with S. Cnossen). 17. "Environmental Taxation and the Double Dividend: The Role of Factor Substitution and Capital Mobility" in: C. Carraro and D. Siniscalco (ed.), Environmental Fiscal Reform and Unemployment (Kluwer Academic Publishers, Dordrecht, 1996) (with R.A. de Mooij). 18. "Comment on Genser and Haufler" in: R. Holzmann (ed.), Maastricht: Monetary Constitution Without a Fiscal Constitution? (Nomos Verlagsgesellschaft, Baden-Baden, 1996). 19. "Company Tax Harmonization in the European Union: Some Further Thoughts on the Ruding Committee Report" in: M.I. Blejer and T. Ter-Minassian (ed.), "Macroeconomic Dimensions of Public Finance, Essays in honor of Vito Tanzi" (Routledge, London, 1997) (with S. Cnossen). 20. "Environmental Policy, Distortionary Labor Taxation, and Employment: Pollution Taxes and the Double Dividend" in: Carlo Carraro (ed.), New Directions in the Economic Theory of the Environment (Cambridge University Press, 1997). 21. "Comment on Normann and Owens" in: R. Hausmann and H. Reisen (eds.), Promoting Savings in Latin America (Inter-American Development Bank and OECD, Paris 1997). 22. "Budgeting Implications of a European Central Bank - a Purely Strategic Perspective" in: P. Karadeloglou (ed.), Exchange Rate Policy in Europe (MacMillan Press, London, 1997) (with M. Raith and B. van Aarle)

12 23. "Monetary Union Without Fiscal Coordination May Discipline Policy Makers" in: Mario I. Blejer, Jacob A. Frenkel, Leonardo Leiderman and Assaf Razin (eds.), Optimum Currency Areas, New Analytical and Policy Developments, International Monetary Fund, "Can we afford to grow old?" in: Family, Market and Community, Equity and Efficiency in Social Policy, Social Policy Studies, No. 21, OECD, 1997 (with A.S.M. van der Linden). 25. "Why things are different" in: P.A.G. van Bergeijk, A.L. Bovenberg, E.E.C. van Damme and J. van Sinderen (eds.), Economic Science and Practice: the Roles of Academic Economists and Policy Makers, (Edward Elgar, 1997) (with P.A.G. van Bergeijk, E.E.C. van Damme and J. van Sinderen). 26. Comment on Feldstein in: H. Siebert (ed.), Redesigning Social Security (Mohr Siebeck, Tübingen, 1998). 27. Destination and Origin-based Taxation under International Capital Mobility in: D. Pines, E. Sadka, and I. Zilcha (eds.), Topics in Public Economics (Cambridge, University Press, 1998). 28. Generational Accounts for the Netherlands" in: A. Auerbach, L. Kotlikoff, and Leibfriz (eds.), Generational Accounting around the World (The University of Chicago Press, Chicago, 1999) (with H.J.M. ter Rele). 29. Comment on Government Solvency, Social Security, and Debt Reduction in Denmark in: T.M. Andersen, S.E. Hougaard Jensen, O. Risager (eds.), Macroeconomic Perspectives on the Danish Economy (MacMillan, 1999). 30. The Interaction of Fiscal Policy and Monetary Policy in a Monetary Union: Balancing Credibility and Flexibility in: A. Razin and E. Sadka (eds.), The Economics of Globalization, Policy Perspectives from Public Economics, (Cambridge University Press, 1999) (with R.M.W.J. Beetsma). 31. How Can we Determine the Truth about the Double Dividend? in: H. Chernick (ed.), Proceedings 91 st Annual Conference on Taxation, (National Tax Association, Washington D.C., 1999) (with G.H.A van Hagen). 32. Das Niederländische Renten System in: Reformer fahrungen im Ausland (Deutsches Institut für Altervorsorge Gmbh, Köln, 1999) (with L. Meijdam). 33. Christian Tradition and Neo-Classical Economics, Can They Be Reconciled? in: W.F.C.M. Derkse, J.M. van der Lans, S.J.M. Waanders (eds.), In Quest of Humanity in a Globalising World. Dutch Contributions to the Jubilee of Universities in Rome 2000 (with Th. van de Klundert). 34. Neutralizing the Adverse Impact of CO2 Abatement Policies: What Does it Cost? in: C. Carraro and G.E. Metcalf (eds.), Behavioral and Distributional Effects of Environmental Policy (University of Chicago Press, Chicago, 2001) (with L.H. Goulder). 35. Social norms and New Technology: Substitutes or Complements? in: H. Klok, T. van Schaik and S. Smulders (red.), Economologues, Liber Amicorum voor Theo van de Klundert, Departement Algemene Economie, (Tilburg University, March 2001). 36. The Dutch Employment Miracle and Fiscal Challenges of the Twenty-First Century in: M. Buti, P. Sestito, and H. Wijkander (eds.), Taxation, Welfare and the Crisis of Unemployment in Europe (Edward Elgar, Cheltenham, UK, 2001). 37. The Dutch Pension System in: A.H. Börsch-Supan and M. Miegel (eds.) Pension Reform in Six Countries: What Can We Learn from Each Other? (Springer, Berlin, 2001). 38. Comment on Pension Reform Issues in the Netherlands by J.J.M. Kremers in: M. Feldstein

13 and H. Siebert (eds.), Social Security Pension Reform in Europe (University of Chicago Press, 2002). 39. "Environmental Economics" Chapter 23 in: A. Auerbach and M.S. Feldstein (eds.), Handbook of Public Economics (North Holland, Amsterdam, 2002) (with L.H. Goulder). 40. Pension Systems in Aging Societies in: H. Siebert (ed.), Economic Policy for Aging Societies (Springer Verlag, Berlin, 2002). 41. Unity Produces Diversity: the Economics of Europe s Social Capital, Chapter 14 in: W. Arts, J. Hagenaars, W. van den Donk and A.B.T.M. van Schaik (eds.), The Cultural Diversity Of European Unity, Findings, Explanations and Reflections from the European Values Study (Brill, Bosten, 2003). 42. The Dutch Presumptive Capital Income Tax: Find or Failure? in: S. Cnossen and H.W. Sinn (eds.), Public Finance and Public Policy in the New Century (MIT Press, 2003). 43. Balancing Work and Family/Private Life: Life Course Arrangements in: Ministry of Social Affairs and Employment (ed.)., More people at work, October Tax Policy and Labor Market Performance in: J. Agell and P.B. Sørensen (eds.), Tax Policy and Labor Market Performance (MIT Press, Cambridge, 2006) (also CESifo Working Paper No. 1035). 45. "Ageing, Funded Pensions and the Dutch Economy" in: R. Fenge, G. De Menil and P. Pestieau (eds.), Pension Strategies in Europe and the United States (MIT Press, Cambridge, 2008) (with T. Knaap). 46. Optimal Risk-sharing in Private and Collective Pension Contracts in: S.G. van der Lecq and O.W. Steenbeek (eds.). Costs and benefits of collective pension systems (Springer, 2007) (with C.G.E. Boender, S. van Hoogdalem and Th.E. Nijman). 47. Comment on Alicia Munnell in: Z.Bodie, D. McLeavey, and L.B. Siegel (eds.), The Future of Life-Cycle Saving and Investing (Boston research Foundation Publications, 2007). 48. The Life-Course Perspective and Social Policies: An Overview of the Issues in: Modernising Social Policy for the New Life Course (OECD, Paris 2008). 49. Comments on Munnell in: The Future of Life-Cycle Saving and Investing, (CFA Institute Publication, New York, pp , February 2008). 50. Frontiers in Pension Finance and Reform: Institutional Innovation in the Netherlands in: D. Broeders, S. Eijffinger and A. Houben (eds.), Frontiers in Pension Finance (Edward Elgar, 2008). 51. Pension Systems and the Allocation of Macroeconomic Risk in: L. Reichlin and K.D. West (eds.), NBER International Seminar on Macroeconomics 2006 (The University of Chicago Press, 2008) (with H. Uhlig) (also CEPR DP No and CentER DP No ). 52. New Social Risks, the Life Course, and Social Policy in: R. Holzmann, L. MacKellar, and J. Repansek (eds.), Pension Reform in Southeastern Europe, Linking to Labor and Financial Market Reforms (The World Bank and Center of Excellence in Finance, 2009). 53. Dutch Stand-Alone Collective Pension Schemes: The Best of Both Worlds? in: Z.Bodie, L.B. Siegel, and R.N. Sullivan (eds.), The Future of Life-Cycle Saving and Investing: The Retirement Phase (Research Foundation of CFA Institute, 2009). 54. Innovative Institutions and Products for Retirement Provision in Europe, in: L. Bovenberg, A. van Soest and A. Zaidi (eds.) Ageing, Health and Pensions in Europe. An Economic and Social Policy Perspective (Palgrave Macmillan, 2010) (with Th.E. Nijman)

14 55. Policy and Research Challenges for Ageing, Health and Pensions in Europe, in: L. Bovenberg, A. van Soest and A. Zaidi (eds.) Ageing, Health and Pensions in Europe. An Economic and Social Policy Perspective (Palgrave Macmillan, 2010) (with A. van Soest and A. Zaidi). 56. Comments: Generic NDC - Equilibrium, Valuation and Risk Sharing, by E. Palmer in: R. Holzmann, E. Palmer and D. Robalino, (eds.) NDC Pension Schemes in a Changing Pension World, Volume 2: Gender, Politics, and Financial Stability, Chapter 10. Washington D.C.(The World Bank & Swedish Social Insurance, 2012). 57. NDC: Strengths and Weaknesses in: R. Holzmann, E. Palmer and D. Robalino, (eds.) NDC Pension Schemes in a Changing Pension World, Volume 2: Gender, Politics, and Financial Stability, Closing Panel - Chapter 15. Washington D.C. (The World Bank & Swedish Social Insurance, 2012). 58. Designing the Pension System: Conceptual Framework, in: L. Bovenberg, C van Ewijk and E. Westerhout (eds.) The Future of Multi-Pillar Pensions (Cambridge University Press, 2012) (with C. van Ewijk). 59. The Future of Multi-Pillar Pension Systems, in: L. Bovenberg, C van Ewijk and E. Westerhout (eds.) The Future of Multi-Pillar Pensions (Cambridge University Press, 2012) (with C. van Ewijk). 60. Collective Pensions and the Global Financial Crisis: The Case of the Netherlands, in: R. Maurer, O.S. Mitchell and M.J. Warshawsky (eds.) Reshaping Retirement Security, Lessons from the Global Financial Crisis (Oxford University Press, 2012) (with Th.E. Nijman). 61. Optimal Design of Funded Pension Schemes, Annual Review of Economics, Vol. 6, pp., September 2014 (with R. Mehlkopf). 62. The Promise of Defined-Ambition Plans: Lessons for the United States, (with R. Mehlkopf and Th. E. Nijman), in: O.S. Mitchell and R. Shea (eds.) Reimagining Pensions: The Next 40 Years, Forthcoming. C. OTHER PUBLICATIONS: 1. The Implications of Fund-Supported Adjustment Programs for Poverty, International Monetary Fund Occasional Paper 58, May 1988 (with T. Catsambas, K.Y. Chu, and P. Shome). 2. Promoting Investment Under International Capital Mobility: An Intertemporal General Equilibrium Analysis, National Bureau of Economic Research Working Paper No (Cambridge, Massachusetts, October 1989) (with L.H. Goulder). 3. Public Policy and the Environment, International Monetary Fund Working Paper WP/90/56 (June 1990) (with T. Muzondo and K. Miranda). 4. Taxes on Commodities: A Survey in: G. Kopits (ed.), Tax Harmonization in the European Community, International Monetary Fund Occasional Paper, 1992 (with J.P. Horne). 5. The Role of Stabilisation Policies in EMU in: R. Beetsma and C. Oudshoorn (eds.) Tools for Regional Stabilisation, Research Memorandum, Ministry of Economic Affairs, The Hague, Working to Account? Social Security Without Dependency, Politeia, Policy Series No. 57, 2007 (with P.B. Sørensen)

15 7. The Life-Course Perspective and Social Policies: An Issues Note, Social Protection and Labor Discussion Paper, No. 0719, The World Bank, Washington D.C., November De Gevolgen van Vergrijzing voor de Economische Ontwikkeling in Nederland, OCfEB Research Memorandum, 2000 (with L.J.H. Bettendorf and D.P. Broer). 9. Dealing with the giants: Rethinking the role of pension funds, VOX research based policy analysis and commentary from leading economists, April 30, 2007 (with T. Boeri, B. Coeure, and A. Roberts). 10. Pension funds as investors, VOX research based policy analysis and commentary from leading economists, May 16, 2007 (with T. Boeri). 11. Why the EU should auction carbon permits, VOX research based policy analysis and commentary from leading economists, September 17, 2008 (with H. Vollebergh). 12. Rhineland exit: Workers should not bear firm-specific risks, VOX research based policy analysis and commentary from leading economists, September 10, 2008 (with C.N. Teulings). 13. Pension funds as investors, VOX research based policy analysis and commentary from leading economists, May 16, 2007 (with T. Boeri). 14. A programme for European action on the financial crisis, VOX research based policy analysis and commentary from leading economists, April 4, 2009 (with C.N. Teulings). 15. Europa in het oog van de storm, Me Judice, April 10, 2009 (with C.N. Teulings). 16. Health Care Reforms in an Ageing European Society with a focus on the Netherlands, Center for European Studies, Brussels, 2010 (with E.J. van Asselt, R.H.J.M. Gradus and A. Klink). 17. Val kabinet biedt herkansing voor hervorming pensioenstelsel, Me Judice, March 22, (reprinted in Jaarboek 2011 van de Koninklijke Vereniging voor de Staatshuishoudkunde). 18. Private pensions in Europe, VOX research based policy analysis and commentary from leading economists, November 20, 2011 (with. C. van Ewijk). 19. Marktconsistente Waardering voor Zachte Contracten, Netspar Occasional Paper, September, 2011 (with Th. E. Nijman). 20. Voorwaardelijke pensioenaanspraken: Over waarderen, beschermen, communiceren en beleggen, Netspar Occasional Paper, Netspar, April 2, 2012 ( with Th.E. Nijman and B. Werker). 21. De laatste loodjes voor de discontocurve, Netspar Occasional paper, Netspar, May 7, 2012 (with T. Kocken, Th.E. Nijman, B. Oldenkamp, J. Potters, S. van Wijnbergen and B. Werker). 22. Gedeelde Uitgangspunten en Dilemma s bij het Ontwerp van Nieuwe Pensioencontracten en het Bijbehorende FTK, Netspar Occasional Paper, Netspar, September 6, 2013 (with G. Boender, D. Broerders, P. Gortzak, T. Kocken, T. Nijman and J. Tamerus). 23. Voorstel voor een Stabiel FTK met Keuzemogelijkheden zonder Perverse Prikkels, Netspar Occasional Paper, Netspar, September 6, 2013 (with Th. E. Nijman). 24. Waarom een Tilburgse Variant (TiV) op FTK 1+, Netspar Occasional Paper, Netspar, September, 2013 (with Th. E. Nijman). 25. Naar een helder en eenvoudig toezichtskader pensioenen, Me Judice, October 25, 2013 with Th. E. Nijman)

16 26. Variable Annuities in Pension Schemes with Risk Sharing: Valuation, Investment and Communication, Working paper (with S. van Bilsen and R. Mehlkopf). Forthcoming. 27. Valuation and Hedging of Variable Annuities in Pension Schemes, Working Paper (with S. van Bilsen and R. Laeven). Forthcoming. D. UNPUBLISHED PAPERS: 1. The Tax Treatment of Private Pensions in the Face of an Ageing Population. 2. Wage setting, Unemployment, the Tax System, and Unemployment Benefits, (with F. van der Ploeg). 3. Insurance and Information: Firms as a Commitment Device, CEPR Discussion paper No (June 2002) (with C.N. Teulings). 4. Vergrijzing, aanvullende pensioenen en de Nederlandse economie, OCfEB Studies in Economic Policy, Nr. 9, May Hoe houden we de pensioenpolder droog?, OCfEB Research Memorandum The Life Cycle of the Firm and Debt and Capital Income Taxes, CentER DP No (with B. Brys). 7. Privatization, Deregulation and Competition, 2006 (with C.N. Teulings). 8. Human Capital and Optimal Positive Tax on Capital Income, 2006 (with B. Jacobs). 9. Life Cycle Taxation, 2007 (with J. Boone). E. PUBLICATIONS IN DUTCH: 1. "Belastingen op Kapitaalinkomen en Dynamische Algemene Evenwichtsmodellen, Kwantitatieve Methoden, No. 21, 7, pp. 5-18, July "Internationale Integratie en Belastingheffing, Economisch Statistische Berichten, 75, No. 3780, pp , October 24, 1990 (with R.J. Mulder and J. van Sinderen). 3. "Is de Gulden Hard Genoeg?, Economisch Statistische Berichten, 76, No. 3793, pp , January 30, 1991 (with W. Barentsen and R.J. Mulder). 4. "Overvloed en Onbehagen, over Sparen en Investeren in Nederland, Oratie (Inaugural address) Tinbergen Instituut, Rotterdam, January "Overvloed en Onbehagen, Economisch Statistische Berichten, 76, No. 3794, pp , February 6, "Instrumenten voor het Energiebesparingsbeleid, Economisch Statistische Berichten, 76, No. 3810, pp , May 29, 1991 (with R.J. Mulder, C. Oudshoorn and J. van Sinderen). 7. "Concurreren en Energie Besparen; naschrift, Economisch Statistische Berichten, 76, No. 3814, pp , June 26, 1991 (with J. van Sinderen)

17 8. "Overheidsfinanciën en Pensioenen: De Internationale Vergelijkbaarheid van de Staatsschuld, Economisch Statistische Berichten, 76, No. 3823, pp , August 28,1991 (with C. Petersen). 9. "Instrumentkeuze bij het Milieubeleid, Discussienota 9102, Ministerie van Economische Zaken, October 1991 (with M.E.T. van der Broek and R.J. Mulder). 10. "Instrumentkeuze in het Milieubeleid, Economisch Statistische Berichten, 76, No. 3833, pp , November 6, 1991 (with M.E.T. van der Broek and R.J. Mulder). 11. "Pensioenbesparingen en Overheidsfinanciën, Openbare Uitgaven, 23, No. 6, pp , 1991 (with J.R. Harwig and C. Petersen). 12. "Fiscaal Fata Morgana, Economisch Statistische Berichten, 76, No. 3837, pp , December 4, 1991 (with S. Cnossen). 13. "Fiscale Luchtspiegelingen, Economisch Statistische Berichten, 77, No. 3841, pp , January 1992 (with S. Cnossen). 14. "Het Rapport-Ruding, Economisch Statistische Berichten, 77, No. 3865, pp , June 1992 (with S. Cnossen). 15. "Milieuheffingen, Collectieve Lastendruk en Financieringstekort" in: Milieubeleid en Openbare Financiën, August "Milieubeleid en Budgettaire Normen, Economisch Statistische Berichten, 77, No. 3867, pp , August "Nogmaals het Nationale Spaaroverschot, Economisch Statistische Berichten, 77, No. 3887, pp , November 1992 (with J.J.M. Kremers). 18. "Fiscus en Vergrijzing: Naar een Ander Fiscaal Systeem?, Weekblad voor Fiscaal Recht, 121, No. 6038, pp , December "De Vergrijzing en de Fiscus, naschrift, Weekblad voor Fiscaal Recht, 122, No. 6046, pp , "Misverstanden over Pensioenen, naschrift, Weekblad voor Fiscaal Recht, 122, No. 6057, pp , "Een Nieuwe Fiscale Behandeling van Pensioenfondsen, Economisch Statistische Berichten, 78, No. 3895, pp , January "Het Aangescherpte Tweesnijdende Zwaard, Economisch Statistische Berichten, 78, No. 3897, pp , February 1993 (with H.A. Keuzenkamp). 23. "Milieu(ont)lasten, Economisch Statistische Berichten, 78, No. 3901, p. 212, March 1993 (with H.A. Keuzenkamp). 24. "De Toekomst Wordt Fiscaal Bepaald!" in: J.J.M. Kremers (ed.), Inspelen op Europa: Uitdagingen voor het Financieel-Economisch Beleid van Nederland, (Academic Service, 1993). 25. "Commentaar op Wolfson" in: J.J.M. Kremers (ed.), Inspelen op Europa: Uitdagingen voor het Financieel-Economisch Beleid van Nederland, (Academic Service,1993). 26. "Werkt een Robin Hood Beleid?, Economisch Statistische Berichten, 79, No. 3957, pp , April 1994 (with R.A. de Mooij and F. van der Ploeg)

18 27. "MIMIC en Robin Hood, naschrift, Economisch Statistische Berichten, 79, No. 3957, pp , August 1994 (with R.A. de Mooij and F. van der Ploeg). 28. "Naar Lagere en Neutralere Belastingen op Arbeid en Kapitaal, Weekblad voor Fiscaal Recht, Vol. 123, No. 6123, pp , October "Het Basisinkomen is een Utopie, Economisch Statistische Berichten, 80, No. 3995, pp , February 1, 1995 (with F. van der Ploeg). 30. "Is het Basisinkomen een Utopie? Naschrift, Economisch Statistische Berichten, 80, No. 4003, pp , March 29, 1995 (with F. van der Ploeg). 31. "De Economische Wetenschap in Nederland Verkend, Economisch Statistische Berichten, 81, No. 4052, pp , March 1996 (with F.A.G. den Butter, Y. van Everdingen and R. Lubbers). 32. "Vergroening door Verzoening, Economisch Statistische Berichten, 81, No. 4056, pp , May 1996 (with G.H.A. van Hagen and R.A. de Mooij). 33. "De Economische Wetenschap in Nederland Verkend. Naschrift, Economisch Statistische Berichten, 81, No. 4059, pp. 476, May 1996 (with F.A.G. den Butter, Y. van Everdingen and R. Lubbers). 34. "De EMU: Hoe en Waarom?, Economisch Statistische Berichten, 81, No. 4057, pp , May 1996 (with A.H. de Jong). (reprinted in Jaarboek 1997 van de Koninklijke Vereniging voor de Staatshuishoudkunde). 35. "Leren van elkaar, Economisch Statistische Berichten, 81, No. 4074, pp , September "Nieuwe WW: Balanceren tussen Flexibiliteit en Stabiliteit, Economisch Statistische Berichten, 81, No. 4078, pp , October 1996 (with R.A. de Mooij). 37. "Het dilemma van Doelmatigheid, Rechtvaardigheid, Rechtsgelijkheid en Privacy, Economisch Statistische Berichten, 81, No. 4085, pp , December 1996 (with C.N. Teulings). 38. "Verschuiving van Lastendruk: Lood om Oud IJzer, Economisch Statistische Berichten, 82, No. 4098, pp , March 1997 (with S. Cnossen). 39. "De Contouren van een Nieuw Sociaal Contract, Economisch Statistische Berichten, 82, No. 4102, pp , April "De Economie van Lastenverschuiving, Economisch Statistische Berichten, 82, No. 4110, pp , June "De Vergrijzing en het Begrotingsbeleid, Economisch Statistische Berichten, 82, No. 4111, pp , June 1997 (with H.J.M. ter Rele). 42. "Synthetisch of duaal?, Economisch Statistische Berichten, 82, No. 4113, pp. 542, June 1997 (with S. Cnossen). 43. Loonmatiging en Institutionele Vernieuwing loont ook voor Duitsland, Economisch Statistische Berichten, 83, No. 4137, pp. 83, January Belasting op Pensioenbesparingen: Nu, Later of Nooit, Economisch Statistische Berichten, 83, No. 4138, pp , February 1998 (with P.J. Besseling). 45. Belastingen in de 21ste eeuw, Economisch Statistische Berichten, 83, No. 4141, pp , February 1998 (with S. Cnossen)

19 46. De Inkomstenbelasting Nu en Straks, Economisch Statistische Berichten, 83, No. 4141, pp , February 1998 (with S. Cnossen). 47. Fiscale Behandeling van Vermogensinkomsten in de 21e eeuw, Weekblad voor Fiscaal Recht, Vol. 127, No. 6282, pp , March Europa Ligt in de Wereld!, Economisch Statistische Berichten, 83, No. 4145, pp , March 1998 (with S. Cnossen) 49. Belastingen en de Arbeidsmarkt in de 21e eeuw, Openbare Uitgaven, Vol. 30, No. 2, pp , April 1998 (with J.J. Graafland and R.A. de Mooij). 50. Belastingen op Kapitaal in de 21e Eeuw, Openbare Uitgaven, Vol. 30, No. 3, pp , June 1998 (with H.J.M. ter Rele). 51. Prikkelen doet Pijn, Economisch Statistische Berichten, Vol. 83, No. 4158, pp , June Stabilisatie door de Markt, Economisch Statistische Berichten, Vol. 84, No. 4195, pp. 203, March Veranderingen in de Belastingmix: Wat Bereiken we ermee? in J. Verburg, N.H. de Vries and O.I.M. Idema (eds.), Liberale Gifte, Vriendenbundel Ferdinand Grapperhuis (Kluwer, Deventer, 1999) (with S. Cnossen). 54. Concurrentie als Alternatief voor Rechtsprincipes, Economisch Statistische Berichten, Vol. 84, No. 4204, pp , May 1999 (with. C.N. Teulings). 55. Christelijke Traditie en Neo-Klassieke Economie in Gesprek, Economisch Statistische Berichten Vol. 84, No. 4230, pp , November 1999 (with Th.C.M.J. van de Klundert) (reprinted in ESB Verkiezingsdossier, Vol. 91, Nr 4498S, November 2006). 56. Op Zoek naar de Grenzen van de Staat: Publieke Verantwoordelijkheid tussen Contract en Eigendomsrecht, in W. Derksen, M. Ekelenkamp, F.J.P.M. Hoefnagel en M. Scheltema (ed.), Over Publieke en Private Verantwoordelijkheden,WRR Voorstudie V 105 (SDU Uitgevers, Den Haag, 1999) (with C.N. Teulings). 57. Vermogensrendementsheffing: vondst of miskleun?, Weekblad voor Fiscaal Recht, Vol. 128, Nr. 6369, pp. 4-18, January 2000 (with S. Cnossen). 58. Hoe moet kapitaalinkomen worden belast?, Openbare Uitgaven, February 2000 (with S. Cnossen). 59. De Kunsten van Economen, Economisch Statistische Berichten, Vol. 85, Afscheidseditie Hugo Keuzenkamp, pp. 3, February Privatisering Spoorwegen Blijft een Serieuze Optie, Economisch Statistische Berichten, Vol. 85, pp , March 2000 (with C.N. Teulings). 61. De Economie van Privatisering, Economische Statistische Berichten, Vol. 85, pp , April 2000 (with C.N. Teulings). 62. De Vlaktaks: Doelmatig of Rechtvaardig?, Economisch Statistische Berichten, Vol. 85, No. 4284, December 1, 2000, pp Houd de Pensioenpolder Droog!, Economisch Statistische Berichten, Vol. 85, No. 4286, pp , December 15, De Grenzen van de Publieke Sector, Tijdschrift voor Politieke Economie, Vol. 22, No. 2,

20 pp , 2000 (with C.N. Teulings) (reprinted in 2000 Jaarboek van de Koninklijke Vereniging van Staathuishoudkunde). 65. Een Belaste Levensloop, Economisch Statistische Berichten, Vol. 86, No. 4296, pp.171, February 23, Rechtvaardigheid of Individualisering, Economisch Statistische Berichten, Vol. 86, No. 4310, pp , May 2001 (with B. Jacobs). 67. De Economie van Moeder Theresa, Economisch Statistische Berichten, Vol. 86, No. 4315, pp , June 2001 (with R.H.J.M. Gradus). (reprinted in ESB Verkiezingsdossier, Vol. 91, No. 4498S, November 2006). 68. Rechtvaardig maar niet Evenredig, Weekblad voor Fiscaal Recht, Vol. 130, No. 6445, pp , August Koester Menselijk Kapitaal: een Agenda voor Institutionele Hervorming, Christen Democratische Verkenningen, No , pp , September Kunnen we Tegen een Stootje?, Economisch Statistische Berichten, Vol. 86, No. 4327, pp. 755, October Arbeid, Zorg en het Anderhalfverdienersmodel, Christen Democratische Verkenningen, No. 10, pp , October 2001 (with J.J. Graafland). 72. Donner onder de Loep, Economisch Statistische Berichten, Vol. 86, No. 4331, pp , October 2001 (with P.J. Besseling and C. van Ewijk) (reprinted in KVS 2001/2002 Jaarboek). 73. Vergrijzing en Menselijk Kapitaal, in R.H.J.M. Gradus, J.J.M. Kremers and J. van Sinderen (eds.) Nederland kennisland? (Wolters-Noordhoff, Groningen, 2001). 74. Naar een Duale Vlaktaks? in D.A. Albregtse, A.L. Bovenberg and L.G.M. Stevens (eds.), Er zal geheven worden! liber amicorum Sijbren Cnossen (Kluwer, Deventer, 2001). 75. Hoe harmoniseren we de vennootschapsbelasting: Rechtsom of linksom?, Weekblad voor Fiscaal Recht, Vol. 131, No. 6465, pp , Januari 2002 (with S. Cnossen and R.A. de Mooij). 76. Eénzijdige Keuze voor Combinatiemodel Economisch Gezien niet Verstandig, Christen Democratische Verkenningen, No. 2, pp , February 2002 (with J.J. Graafland). 77. Terugtreden en Optreden, Economisch Statistische Berichten, Vol. 87, No. 4365, pp. 443, June Hervorming Zorgstelsel: Wat is de Slimste Weg naar Rome?, Economisch Statistische Berichten, Vol. 87, No. 4366, pp , June 2002 (with F.T. Schut, M.F.M. Canoy, H.A. Keuzenkamp and C.N. Teulings). 79. Levensloop en sociale zekerheid, Economisch Statistische Berichten, Vol. 87, No. 4373, pp , September Het wat, waarom, en hoe van vraagsturing, Christen Democratische Verkenningen, No. 7/8/9, pp , September Waardenvolle Economie, Economisch Statistische Berichten, Vol. 87, No. 4376, pp. 679, September Productiviteit, Publieke Belang en Prikkels, Tijdschrift voor Politiek Economie, Vol. 24, No. 1, pp , October 2002 (with G.G.M. Gelauff)