Alexander Klemm

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

35

DOWNLOADS
Rank 15,499

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Top 15,499

in Total Papers Downloads

6,413

TOTAL CITATIONS
Rank 14,464

SSRN RANKINGS

Top 14,464

in Total Papers Citations

49

Scholarly Papers (35)

1.

The Roles of Expected Profitability, Tobin's Q and Cash Flow in Econometric Models of Company Investment

Bank of England Working Paper No. 222
Number of pages: 39 Posted: 04 Jan 2005
Nuffield College, International Monetary Fund (IMF), Bank of England - Monetary Analysis, Institute for Fiscal Studies (IFS) and Bank of England - Monetary Assessment and Strategy Division
Downloads 1,438 (27,241)
Citation 10

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Investment, panel data, financial frictions, Tobin's Q, share prices

2.

Empirical Evidence on the Effects of Tax Incentives

IMF Working Paper No. 09/136
Number of pages: 26 Posted: 28 Jul 2009
Alexander Klemm and Stefan Van Parys
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 824 (60,445)
Citation 6

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Africa, Caribbean, Competition, Corporate sector, Corporate taxes, Cross country analysis, Developing countries, Economic growth, Foreign direct investment, Investment, Latin America, Tax incentives, Tax rates, Time series

3.

Investment Incentives and Effective Tax Rates in the Philippines: A Comparison with Neighboring Countries

IMF Working Paper No. 08/207
Number of pages: 36 Posted: 12 Sep 2008
Dennis P. J. Botman, Alexander Klemm and Reza Baqir
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) and International Monetary Fund (IMF) - Research Department
Downloads 495 (115,080)
Citation 2

Abstract:

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Working Paper

4.

Causes, Benefits, and Risks of Business Tax Incentives

IMF Working Paper No. 09/21
Number of pages: 28 Posted: 11 Mar 2009
Alexander Klemm
International Monetary Fund (IMF)
Downloads 352 (170,848)
Citation 3

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Tax incentives, Foreign direct investment, Tax rates, Tax policy

5.

The Effects of Dividend Taxes on Equity Prices: A Re-Examination of the 1997 U.K. Tax Reform

IMF Working Paper No. 07/204
Number of pages: 32 Posted: 28 Nov 2007
Stephen R. Bond, Michael P. Devereux and Alexander Klemm
Nuffield College, Centre for Business Taxation, Oxford University and International Monetary Fund (IMF)
Downloads 245 (248,265)

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Working Paper, United Kingdom, Tax reforms, Stock prices, Pensions, Investment, Economic models

Allowances for Corporate Equity in Practice

IMF Working Paper No. 06/259
Number of pages: 35 Posted: 27 Nov 2006
Alexander Klemm
International Monetary Fund (IMF)
Downloads 243 (249,120)

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Allowances for Corporate Equity in Practice

CESifo Economic Studies, Vol. 53, Issue 2, pp. 229-262, 2007
Posted: 02 Jul 2008
Alexander Klemm
International Monetary Fund (IMF)

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Allowance for corporate equity, tax reform, corporate income tax

7.
Downloads 219 (276,407)

The Russian Flat Tax Reform

IMF Working Paper No. 05/16
Number of pages: 48 Posted: 09 Jan 2006
Anna Ivanova, Michael Keen and Alexander Klemm
International Monetary Fund (IMF) - European Department, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 219 (275,370)

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Tax reform, flat tax, tax evasion

The Russian Flat Tax Reform

IMF Working Paper No. 05/16
Posted: 18 Apr 2005
Anna Ivanova, Michael Keen and Alexander Klemm
International Monetary Fund (IMF) - European Department, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)

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Tax reform, flat tax, tax evasion

8.

Personal Income Tax Progressivity: Trends and Implications

IMF Working Paper No. 18/246
Number of pages: 25 Posted: 14 Jan 2019
Claudia Gerber, Alexander Klemm, Li Liu and Victor Mylonas
Boston Consulting Group, International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 210 (287,664)
Citation 1

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Progressive taxation, Personal income taxes, Tax systems, Income inequality, Economic growth, Progressivity; Growth; Personal Income Tax; Tax Wedge; Inequality, Progressivity, Growth, Personal Income Tax, Tax Wedge, Inequality, Household

9.

Effective Average Tax Rates for Permanent Investment

IMF Working Paper No. 08/56
Number of pages: 18 Posted: 24 Mar 2008
Alexander Klemm
International Monetary Fund (IMF)
Downloads 203 (296,739)
Citation 1

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Investment, Tax rates

10.

The Impact of Profit Shifting on Economic Activity and Tax Competition

IMF Working Paper No. 19/287
Number of pages: 19 Posted: 23 Jan 2020
Alexander Klemm and Li Liu
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 168 (351,726)
Citation 2

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Effective tax rate, Controlled foreign corporations, Tax competition, Tax rates, Tax reforms, Profit shifting, BEPS., WP, real investment, low-tax, tax rate, high-tax, MNCs

11.

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

IMF Working Paper No. 2022/026
Number of pages: 54 Posted: 30 Mar 2022
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 140 (408,865)

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Tax, Gender, Labor Supply, Biased Taxes., labor supply gender gaps, pay gap, wealth taxation, gross income, progressive tax, Women, Gender inequality, Income, Labor supply, Capital income, Global

12.

Measuring Taxes on Income from Capital: Evidence from the UK

Number of pages: 31 Posted: 26 Jun 2003
Michael P. Devereux and Alexander Klemm
Centre for Business Taxation, Oxford University and International Monetary Fund (IMF)
Downloads 131 (430,660)

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13.

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

IMF Working Paper No. 2022/079
Number of pages: 30 Posted: 24 May 2022
The Urban Institute, International Monetary Fund (IMF), Government of the State of Michigan - Department of Treasury and Tax Policy Center
Downloads 128 (438,432)

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TCJA, Inbound Investment, Effective Tax Rates, PPE investment, investment in property, plant and equipment, PPE Investment, inbound foreign direct investment, tax coefficient, Effective tax rate, Foreign direct investment, Marginal effective tax rate, Average effective tax rate, Corporate income tax, Global

14.

Tax Spillovers from US Corporate Income Tax Reform

IMF Working Paper No. 18/166
Number of pages: 37 Posted: 22 Aug 2018
Sebastian Beer, Alexander Klemm and Thornton Matheson
International Monetary Fund (IMF), International Monetary Fund (IMF) and The Urban Institute
Downloads 127 (446,444)

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United States, Western Hemisphere, Tax competition, Tax Reform, Spillover, Corporate Income Tax, Profit Shifting, Business Taxes and Subsidies, International Fiscal Issues

15.

Globalisation and the Mix of Wage and Profit Taxes

CESifo Working Paper Series No. 1678
Number of pages: 38 Posted: 23 Mar 2006
Andreas Haufler, Alexander Klemm and Guttorm Schjelderup
University of Munich - Seminar for Economic Policy, International Monetary Fund (IMF) and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 125 (446,444)
Citation 3

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capital and labour taxes, economic integration, multinational firms

16.

Quantifying Structural Subsidy Values for Systemically Important Financial Institutions

IMF Working Paper No. 12/28
Number of pages: 30 Posted: 02 Feb 2012
International Monetary Fund (IMF), International Monetary Fund (IMF), affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 112 (488,259)

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Banks, Subsidies, probability, financial institutions, samples, financial stability, financial sector, significance level, statistics, financial system, bond, moral hazard, dummy variable, outliers, regression analysis, stock price, significance levels, probability density, equation, junk bonds, sample selection, stock returns, bond spreads, descriptive statistics, bonds, stock prices

Revenue Implications of Destination-Based Cash-Flow Taxation

CESifo Working Paper No. 7457
Number of pages: 33 Posted: 21 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 70 (661,056)

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tax revenue, destination-based cash flow tax, border adjustment tax

Revenue Implications of Destination-Based Cash-Flow Taxation

IMF Working Paper No. 19/7
Number of pages: 36 Posted: 13 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 41 (845,164)

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Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues

18.

Redistributive Taxation, Multinational Enterprises, and Economic Integration

NHH Dept. of Finance & Management Science Discussion Paper No. 2008/4
Number of pages: 15 Posted: 21 May 2008
Andreas Haufler, Alexander Klemm and Guttorm Schjelderup
University of Munich - Seminar for Economic Policy, International Monetary Fund (IMF) and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 111 (488,259)
Citation 5

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Redistributive taxation, profit shifting

19.

Are Elasticities of Taxable Income Rising?

IMF Working Paper No. 18/132
Number of pages: 23 Posted: 01 Aug 2018
Alexander Klemm, Li Liu, Victor Mylonas and Philippe Wingender
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 110 (491,509)
Citation 1

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Personal income taxes, Tax rates, Tax elasticity, Progressive taxation, Optimal taxation, Globalization, Optimal tax; Elasticity of taxable income; Tax Progressivity; Progressive Taxation, Optimal tax, Elasticity of taxable income, Tax Progressivity, Progressive Taxation, Incidence

20.

Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results

CESifo Working Paper No. 1853
Number of pages: 17 Posted: 05 Dec 2006
Andreas Haufler, Alexander Klemm and Guttorm Schjelderup
University of Munich - Seminar for Economic Policy, International Monetary Fund (IMF) and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 96 (540,400)

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redistributive taxation, multinational firms, profit shifting

21.
Downloads 92 (555,215)
Citation 4

A Destination-Based Allowance for Corporate Equity

CESifo Working Paper No. 7363
Number of pages: 27 Posted: 21 Feb 2019
Shafik Hebous and Alexander Klemm
International Monetary Fund and International Monetary Fund (IMF)
Downloads 66 (681,766)
Citation 4

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destination-based taxation, ACE, ACC

A Destination-Based Allowance for Corporate Equity

IMF Working Paper No. 18/239
Number of pages: 27 Posted: 10 Dec 2018
Shafik Hebous and Alexander Klemm
International Monetary Fund and International Monetary Fund (IMF)
Downloads 26 (982,537)

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Destination-Based Taxation, ACE, ACC, Business Taxes and Subsidies

22.

The Growth Impact of Discretionary Fiscal Policy Measures

ECB Working Paper No. 1697
Number of pages: 32 Posted: 24 Jul 2014
Maria Grazia Attinasi and Alexander Klemm
European Central Bank (ECB) and International Monetary Fund (IMF)
Downloads 90 (562,805)

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fiscal multipliers, fiscal policy and growth, panel data

23.

Tax Distortions from Inflation: What are They? How to Deal with Them?

IMF Working Paper No. 2023/018
Number of pages: 35 Posted: 08 Feb 2023
Sebastian Beer, Alexander Klemm and Mark E.L. Griffiths
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 68 (659,374)
Citation 2

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Tax policy, inflation, bracket creep., expected inflation, NPV of depreciation, impact of inflation, tax distortions from inflation, savings income, cost of capital, rate of return, Depreciation, Income tax systems, Non-wage benefits, Income, Africa, Global

24.

Tax Incentives in Cambodia

IMF Working Paper No. 18/71
Number of pages: 23 Posted: 22 May 2018
Manuk Ghazanchyan, Alexander Klemm and Yong Sarah Zhou
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 65 (674,489)

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Asia and Pacific, Cambodia, Tax evasion, Tax incentives, Tax competition, Tax holidays, Business Taxes and Subsidies

25.

Financial Deepening in Mexico

IMF Working Paper No. 17/19
Number of pages: 21 Posted: 23 Mar 2017
Alexander Herman and Alexander Klemm
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 65 (674,489)

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Credit, Mexico, Financial sector, Banks, Credit expansion, Financial intermediation, Business cycles, Mexico; Credit gap; credit growth; financial development.

26.

Governments’ Payment Discipline: The Macroeconomic Impact of Public Payment Delays and Arrears

IMF Working Paper No. 15/13
Number of pages: 33 Posted: 23 Feb 2015
European Central Bank (ECB), International Monetary Fund (IMF) and A.T. Kearney GmbH
Downloads 64 (679,629)
Citation 6

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Payments arrears, Government expenditures, European Union, Private sector, Liquidity, Regression analysis, Public payment delays, government arrears, government spending, accounts payable, credit, debt, liabilities, trade credit, credits, deficit, default, payment terms, bankruptcy, trade credits, unpaid bills, public debt, financing, likelihood of bankruptcy, payment discipline, bankruptcies, accounting framework, settlements, debt crisis, loan, salaries, financial transaction, sovereign debt, investment, bankruptcy rate, creditors, access to credit, dependent, restructuring, commercial law, receivables, annual payment, interest rate, wages, debtor, late payment, government debt, commercial

27.

Governments' Payment Discipline: The Macroeconomic Impact of Public Payment Delays and Arrears

ECB Working Paper No. 1771
Number of pages: 37 Posted: 28 Mar 2015
European Central Bank (ECB), International Monetary Fund (IMF) and A.T. Kearney GmbH
Downloads 63 (684,884)

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public payment delays, government arrears, accounts payable, government spending

28.

Fiscal Policy in Latin America Over the Cycle

IMF Working Paper No. 14/59
Number of pages: 33 Posted: 15 May 2014
Alexander Klemm
International Monetary Fund (IMF)
Downloads 62 (690,187)

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Fiscal policy, Latin America, Business cycles, Cross country analysis, Latin America., fiscal balance, tax rates, government spending, fiscal balances, primary fiscal balance, cyclical fiscal policy, fiscal stance, taxable income, tax base, tax policy, tax system, fiscal resources, tax revenues, expenditure ratio, interest expenditure, fiscal positions, expenditure increase, tax systems, fiscal policy responses, fiscal adjustment, fiscal variables, discretionary fiscal policy, public expenditures, revenue adjustment, fiscal revenues, fiscal loosening, fiscal accounts, fiscal sustainability, budget balances, aggregate demand, taxation, tax cut, fiscal response, structural fiscal

29.

Capital Income Taxation in the Netherlands

IMF Working Paper No. 2021/145
Number of pages: 41 Posted: 04 Feb 2022
Alexander Klemm, Shafik Hebous and Christophe Waerzeggers
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 61 (695,516)

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Netherlands, International Tax, Schedular Tax, Debt Bias.

30.

Financial Stability Reports in Latin America and the Caribbean

IMF Working Paper No. 17/73
Number of pages: 42 Posted: 12 May 2017
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) - Middle East and Central Asia Department and International Monetary Fund (IMF)
Downloads 60 (700,950)

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Bahamas, The, Barbados, Dominica, Dominican Republic, Antigua and Barbuda, Grenada, Haiti, Jamaica, Trinidad and Tobago, Western Hemisphere, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Financial crises, Financial Stability Report; Financial Supervision, Financial Stability Report, Financial Supervision, Government Policy and Regulation

31.

Growth Following Investment and Consumption-Driven Current Account Crises

IMF Working Paper No. 13/217
Number of pages: 24 Posted: 23 Nov 2013
Alexander Klemm
International Monetary Fund (IMF)
Downloads 52 (747,778)

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Current account deficits, Economic growth, Consumption, Public investment, Economic models, Savings, Investment., current accounts, current account surpluses, current account reversals, current account adjustment, current account imbalances, current account balances, balance of payments, crisis countries, currency crises, current account adjustments, budget balance, sovereign debt, sovereign debt crisis, domestic debt, domestic savings, domestic investors, reserve bank, domestic currency, external liabilities

32.

Pandemic and Progressivity

IMF Working Paper No. 2021/024
Number of pages: 43 Posted: 09 Mar 2021
Alexander Klemm and Paolo Mauro
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 43 (808,411)
Citation 3

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33.

How Does Profit Shifting Affect the Balance of Payments?

IMF Working Paper No. 2021/041
Number of pages: 29 Posted: 26 May 2021
Shafik Hebous, Alexander Klemm and Yuou Wu
International Monetary Fund, International Monetary Fund (IMF) and Independent
Downloads 40 (830,635)

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34.

Policy Forum: Effective Tax Rates for Multinationals -- The Role of Tax Incentives and Tax Planning

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 63, No. 1, 2015
Posted: 23 Oct 2015
W. Steven Clark and Alexander Klemm
Organization for Economic Co-Operation and Development (OECD) - Committee on Fiscal Affairs and International Monetary Fund (IMF)

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Effective income tax rates, corporate income taxes, tax planning, tax incentives

35.

Corporate Income Tax Reforms and International Tax Competition

Economic Policy, Vol.17-35, pp. 451-495, 2002
Posted: 04 Jan 2005
Michael P. Devereux, Rachel Griffith and Alexander Klemm
Centre for Business Taxation, Oxford University, Institute for Fiscal Studies (IFS) and International Monetary Fund (IMF)

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capital income tax, tax competition, multinational firms