Ruud de Mooij is Division Chief of the Tax Policy Division in the IMF’s Fiscal Affairs Department. 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.