Alexander Klemm

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

29

DOWNLOADS
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3,156

CITATIONS
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Top 8,420

in Total Papers Citations

95

Scholarly Papers (29)

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 983 (22,014)
Citation 5

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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 329 (90,648)
Citation 1

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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.

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 199 (151,719)

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

4.

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 170 (174,955)

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Working Paper

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 167 (177,774)

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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

6.
Downloads 166 (178,523)

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 166 (178,674)

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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

7.

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 162 (182,259)

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

8.

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 150 (194,496)

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Investment, Tax rates

9.

Measuring Taxes on Income from Capital: Evidence from the UK

CESifo Working Paper Series No. 968
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 109 (248,578)

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10.

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 Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 88 (286,401)

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capital and labour taxes, economic integration, multinational firms

11.

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 86 (290,618)

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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

12.

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 Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 66 (338,236)

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redistributive taxation, multinational firms, profit shifting

13.

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 54 (373,465)

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fiscal multipliers, fiscal policy and growth, panel data

14.

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 Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 48 (393,295)

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Redistributive taxation, profit shifting

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 30 (477,403)

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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 12 (590,114)

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

16.

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 38 (430,484)

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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

17.

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 35 (442,764)

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

18.

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 33 (451,266)

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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

19.

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 International Monetary Fund (IMF)
Downloads 31 (460,415)

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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

20.

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 31 (460,415)

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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

21.

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 29 (469,957)

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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

22.

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 29 (469,957)

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

23.

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 27 (480,137)

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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

24.

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 25 (490,912)

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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

25.
Downloads 24 (496,505)
Citation 1

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 13 (583,096)

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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 11 (596,954)

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

26.

The Russian 'Flat Tax' Reform

Economic Policy, Vol. 20, No. 43, pp. 397-444, July 2005
Number of pages: 47 Posted: 05 Aug 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)
Downloads 20 (519,409)
Citation 1
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27.

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 15 (548,636)

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

28.

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

29.

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