Portrait of Floris Zoutman

Floris Zoutman

Professor · NHH Norwegian School of Economics

Public Economics, Optimal Taxation & Applied Econometrics

I study how taxes and policy shape behavior and welfare, building methods and evidence to inform decision-making.

View CV

Fields: Public Economics · Econometric Methods · Public Finance · Financial Economics

Primary Affiliation: NHH Norwegian School of Economics, Department of Business and Management Science

Deputy Director of The Norwegian Center for Taxation (NOCET)

Editor of the Nordic Tax Journal

Working Papers

Taxing Wealth Unlocks Capital Gains: An Efficiency Rationale for Wealth Taxes

with Sergio Ocampo-Diaz and Guttorm Schjelderup · CESifo Working Paper No. 12830, 2026 — CESifo

The Missing Paper Trail: Comparing Dividend Withholding Tax Enforcement in Norway to Denmark

with Julie Brun Bjørkheim, Hanna Iden and Marte Kristoffersen · NHH Discussion Paper 2026/4 — NHH Repository

The Sufficient Statistics Approach Applied to International Tax Policy

Solo · CESifo Working Paper No. 11810, 2025 — CESifo

Selected Publications

The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax

with Elisa Casi, Evelina Gavrilova and David Murphy · AEJ: Economic Policy, 2026, 18(2), 275–308 — DOI · Online Appendix

Optimal Taxation with Multiple Incomes and Types

with Kevin Spiritus, Etienne Lehmann and Sander Renes · Theoretical Economics, 2025 — DOI

Difference-in-Difference Causal Forests With an Application to Payroll Tax Incidence in Norway

with Audun Langørgen and Evelina Gavrilova · Journal of Applied Econometrics, 2025 — DOI

The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia

with Steffen Juranek · Journal of Population Economics, 2021 — DOI

Towards a Tax on Actual Returns

with Aart Gerritsen · in Tax By Design for the Netherlands, 2021 — DOI

Is Legal Pot Crippling the Mexican Drug Trafficking Organizations? The effect of Medical Marijuana Laws on US Crime

with Evelina Gavrilova and Takuma Kamada · The Economic Journal, 2019 — Winner of the Austin Robinson Memorial Prize — DOI

Identifying and Estimating Supply and Demand Elasticities Using Exogenous Variation in a Single Tax Rate

with Evelina Gavrilova and Arnt-Ove Hopland · Econometrica, 2018 — DOI

Revealed Social Preferences of Dutch Political Parties

with Bas Jacobs and Egbert Jongen · Journal of Public Economics, 2017 — DOI

Optimal Redistribution and Monitoring of Labor Supply

with Bas Jacobs · Journal of Public Economics, 2016 — DOI

Curriculum Vitae

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Awards & Grants

  • PI Norwegian Research Council Young Research Talent (FRIPRO) grant (2020–2026)
  • Austin Robinson Memorial Award for best paper by young authors in the Economic Journal, 2018
  • IIPF Young Economist Award (2013)

Teaching

Personal Finance and Taxation (MSc)
Econometrics (MSc)
Methods (PhD)

Contact

Email: floris.zoutman at nhh.no

Office: C612, Department of Business and Management Science, NHH Norwegian School of Economics, Bergen, Norway

Profiles: Scholar