![Optimal income taxation in unionized labor markets](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/1bcd70cde2f87ba0822d391ae5c1e9e6_0047-2727-35.jpg)
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Bas Jacobs
Key publications
![Optimal income taxation in unionized labor markets](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/1bcd70cde2f87ba0822d391ae5c1e9e6_0047-2727-35.jpg)
![Revealed social preferences of Dutch political parties](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/1bcd70cde2f87ba0822d391ae5c1e9e6_d3aa553ce467bddbb9681e305aa38b8a_0047-2727.jpg)
![Optimal redistribution and monitoring of labor supply](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/1bcd70cde2f87ba0822d391ae5c1e9e6_0047-2727-17.jpg)
![Optimal linear commodity taxation under optimal non-linear income taxation](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/1bcd70cde2f87ba0822d391ae5c1e9e6_07d2d157278fcdd7e3a0fe26e2747393_0047-2727.jpg)
![On the desirability of taxing capital income in optimal social insurance](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/1bcd70cde2f87ba0822d391ae5c1e9e6_5ad5d90ba06faae290f3e0852004184d_0047-2727.jpg)
![Comment: Crime in Europe and the United States: Dissecting the Reversal of Misfortunes'](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/30d8bcf0e2af8bb8f9fe6cd4c35472c1_0266-4658-9.jpg)
![Comment: Corporate Tax Harmonization in the EU](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/30d8bcf0e2af8bb8f9fe6cd4c35472c1_2c4fb1800987d936634a1b661b975b03_0266-4658.jpg)
![Comment: The Governance and Performance of Universities: Evidence from Europe and the US](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/30d8bcf0e2af8bb8f9fe6cd4c35472c1_e1e57faf19934c47c71b47dce96dc7b3_0266-4658.jpg)
![Guide to reform of higher education: A European perspective](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/30d8bcf0e2af8bb8f9fe6cd4c35472c1_0266-4658-6.jpg)
![Redistribution and education subsidies are Siamese twins](https://tinbergen.nl/media/cache/publication_detail/media/publication/image/1bcd70cde2f87ba0822d391ae5c1e9e6_7bc390655c6614b7c4ccd74b93ee8aad_0047-2727.jpg)
List of publications
Jacobs, B. and Thuemmel, U. (2023). Optimal linear income taxes and education subsidies under skill-biased technical change International Tax and Public Finance, 30(6):1529--1575.
Hummel, A.J. and Jacobs, B. (2023). Optimal income taxation in unionized labor markets Journal of Public Economics, 220:1--30.
Jacobs, B. and Waldenström, D. (2021). Introduction to IIPF 2019 special issue in ITAX International Tax and Public Finance, 28(2):281--283.
Gerritsen, A. and Jacobs, B. (2020). Is a Minimum Wage an Appropriate Instrument for Redistribution? Economica, 87(347):611--637.
Jacobs, B. and van der Ploeg, F. (2019). Redistribution and pollution taxes with non-linear Engel curves Journal of Environmental Economics and Management, 95:198--226.
Jacobs, B. (2018). The marginal cost of public funds is one at the optimal tax system International Tax and Public Finance, 25(4):883--912.
Jacobs, B., Jongen, E. and Zoutman, F. (2017). Revealed social preferences of Dutch political parties Journal of Public Economics, 156:81--100.
Jacobs, B. and Yang, H. (2016). Second-best income taxation and education policy with endogenous human capital and borrowing constraints International Tax and Public Finance, 23(2):234--268.
Zoutman, F. and Jacobs, B. (2016). Optimal redistribution and monitoring of labor supply Journal of Public Economics, 135:15--31.
Jacobs, B. and de Mooij, R.A. (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.
Jacobs, B. and Boadway, R. (2014). Optimal linear commodity taxation under optimal non-linear income taxation Journal of Public Economics, 117(1):201--210.
Jacobs, B. (2013). From Optimal Tax Theory to Applied Tax Policy Finanzarchiv, 69(3):338--389.
Jacobs, B. (2013). Optimal redistributive tax and education policies in general equilibrium International Tax and Public Finance, 20(2):312--337.
Jacobs, B. and Schindler, D. (2012). On the desirability of taxing capital income in optimal social insurance Journal of Public Economics, 96(9-10):853--868.
Jacobs, B., Schindler, D. and Yang, H. (2012). Optimal Taxation of Risky Human Capital The Scandinavian Journal of Economics, 114(3):908--931.
Jacobs, B. and Bovenberg, A. (2011). Optimal taxation of human capital and the earnings function Journal of Public Economic Theory, 13(6):957--971.
Jacobs, B. (2011). Comment: Crime in Europe and the United States: Dissecting the {\textquoteleft}Reversal of Misfortunes' Economic Policy, 26(67):347--385.
Jacobs, B. and Bovenberg, A. (2010). Human capital and optimal positive taxation of capital income International Tax and Public Finance, 17(5):451--478.
Jacobs, B., de Mooij, R.A. and Folmer, K. (2010). Flat income taxation, redistribution and labour market performance Applied Economics, 42(25):3209--3220.
Jacobs, B. (2010). Comment: Corporate Tax Harmonization in the EU Economic Policy, 25(63):578--580.
Jacobs, B. (2010). Comment: The Governance and Performance of Universities: Evidence from Europe and the US Economic Policy, 25(61):47--49.
Noailly, J., Jacobs, B. and Webbink, D. (2010). Should the Government Intervene in the Market for Scientist and Engineers? Applied Economics Letters, 18(4):371--375.
Jacobs, B., Hartog, J. and Vijverberg, W. (2009). Self-selection bias in estimated wage premiums for earnings risk Empirical Economics, 37(2):271--286.
Jacobs, B. (2009). Is Prescott right? Welfare state policies and the incentives to work, learn, and retire International Tax and Public Finance, 16(2):253--280.
Bovenberg, A., Jacobs, B. and De Mooij, R.A. (2008). Introduction: Reinventing the welfare state International Tax and Public Finance, 15(1):1--4.
Jacobs, B. and Wijnbergen, S.J.G. (2007). Capital Market Failure, Adverse Selection and Optimal Financing of Higher Education Finanzarchiv, 63(1):1--32.
Jacobs, B. (2007). Real options and human capital investment Labour Economics, 14(6):913--925.
van Ewijk, C., Jacobs, B. and de Mooij, R. (2007). Welfare effects of fiscal subsidies on home ownership in the Netherlands De Economist, 155(3):323--336.
Jacobs, B. and van der Ploeg, F. (2006). Guide to reform of higher education: A European perspective Economic Policy, 21(47):537--592.
Bovenberg, A. and Jacobs, B. (2005). Redistribution and education subsidies are Siamese twins Journal of Public Economics, 89(11-12):2005--2035.
Jacobs, B. and Theeuwes, J.J.M. (2005). Innovation in the Netherlands: The Market Falters and the Government Fails De Economist, 153(1):107--124.
Jacobs, B. (2005). Optimal income taxation with endogenous human capital Journal of Public Economic Theory, 7(2):295--315.
Jacobs, B. (2004). The lost race between schooling and technology De Economist, 152(1):47--78.
Jacobs, B. and Nahuis, R. (2002). A general purpose technology explains the Solow paradox and wage inequality Economics Letters, 74(2):243--250.
Jacobs, B., Nahuis, R and Tang, P.J.G. (2002). Sectoral Productivity Growth and R&D Spillovers in the Netherlands De Economist, 150:181--210.