Ruud de Mooij is Deputy Division Chief in the Tax Policy Division of IMF’s Fiscal Affairs Department. Before joining the IMF, he was Professor of Public Economics at Erasmus University 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 is also a research fellow at the University of Oxford, the University of Bergen, ZEW in Mannheim and at the CESifo network in Munich.