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Jean-François Wen

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

6

DOWNLOADS

402

TOTAL CITATIONS

2

Scholarly Papers (6)

1.

Taxing Mobile Money: Theory and Evidence

CESifo Working Paper No. 12322
Number of pages: 53 Posted: 16 Dec 2025
Michael Barczay, Shafik Hebous, Faycal Sawadogo and Jean-François Wen
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) - Fiscal Affairs Department, Université d'Auvergne - Clermont 1, Centre d'Etudes et de Recherches sur le Developpement International (CERDI), Students and International Monetary Fund (IMF)
Downloads 95 (771,553)
Citation 1

Abstract:

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mobile money tax, financial inclusion, transaction tax

2.

The Optimal Turnover Threshold and Tax Rate for SMEs

IMF Working Paper No. 19/98
Number of pages: 35 Posted: 14 Jun 2019
Feng Wei and Jean-François Wen
University of Calgary and International Monetary Fund (IMF)
Downloads 75 (844,901)
Citation 1

Abstract:

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Tax reforms, Tax rates, Tax revenue, Alternative minimum taxes, Effective tax rate, Turnover Tax, Threshold, Corporate Income Tax, Tax Compliance, Informality, compliance cost, tax regime, tax rate

3.

Progressive Taxation of Extractive Resources as Second-Best Optimal Policy

IMF Working Paper No. 18/130
Number of pages: 33 Posted: 01 Aug 2018
Jean-François Wen
International Monetary Fund (IMF)
Downloads 65 (916,100)

Abstract:

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Progressive taxation, Effective tax rate, Optimal taxation, Minerals, Petroleum, rent tax, average effective tax rate, second-best optimality, Business Taxes and Subsidies, General

4.

Tax Elasticity Estimates for Capital Stocks in Canada

IMF Working Paper No. 20/77
Number of pages: 29 Posted: 30 Jun 2020
Jean-François Wen and Fatih Yilmaz
International Monetary Fund (IMF) and Government of the Republic of Turkey - Central Bank of the Republic of Turkey
Downloads 62 (951,658)

Abstract:

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Economic conditions, Price indexes, Economic growth, Business cycles, Capital formation, Capital Taxation, User Cost of Capital Elasticity, Marginal Effective Tax Rate, WP, UCE, capital stock, UCC, NRC, DLM

5.

Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors

IMF Working Paper No. 2023/267
Number of pages: 47 Posted: 04 Jan 2024
Feng Wei and Jean-François Wen
Shandong University and International Monetary Fund (IMF)
Downloads 56 (1,010,164)

Abstract:

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Turnover Tax, Corporate Income Tax, Compliance Costs, Informality, turnover tax rate, profit tax, policy concern, IMF working paper 23/267, presumptive income tax, Sales tax, Presumptive tax, Tax return filing compliance, Sub-Saharan Africa

6.

Taxing Mobile Money

IMF Working Paper No. 2025/255
Number of pages: 55 Posted: 18 Dec 2025
Michael Barczay, Shafik Hebous, Faycal Sawadogo and Jean-François Wen
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) - Fiscal Affairs Department, Université d'Auvergne - Clermont 1, Centre d'Etudes et de Recherches sur le Developpement International (CERDI), Students and International Monetary Fund (IMF)
Downloads 49 (1,097,529)

Abstract:

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Mobile Money Tax, Financial Inclusion, Transaction Taxes