Ruud de Mooij

Division Chief of the Tax Policy, Fiscal Affairs Department

International Monetary Fund

Before joining the IMF, he was Professor of Public Economics at Erasmus University in Rotterdam. He has published extensively on tax issues, including in the American Economic Review and the Journal of Public Economics. His current research focuses on income taxation, international tax issues, and the corrective role of tax. 

Mr. De Mooij is also a research fellow at the University of Oxford, the University of Bergen, ZEW in Mannheim, and at the CESifo network in Munich.

Before joining the IMF, he was Professor of Public Economics at Erasmus University in Rotterdam. He has published extensively on tax issues, including in the American Economic Review and the Journal of Public Economics. His current research focuses on income taxation, international tax issues, and the corrective role of tax.

Ruud de Mooij's content

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How much can we shift taxes from labor to capital?

Social security contributions and progressive personal income taxes are associated with higher labor costs and tend to discourage job creation. But the solution is not as straightforward as simply reducing employment taxes and increasing tax on capital income.

02 Nov 2018
4 min

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