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Michael Keen

University of Tokyo

Yayoi 1-1-1

Bunkyo-ku

Tokyo, Tokyo 113-8657

Japan

SCHOLARLY PAPERS

4

DOWNLOADS

519

TOTAL CITATIONS

8

Scholarly Papers (4)

1.
Downloads 215 (172,704)
Citation 4

Taxing Cryptocurrencies

IMF Working Paper No. 2023/144
Number of pages: 35 Posted: 13 Sep 2023
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tokyo
Downloads 215 (357,445)
Citation 4

Abstract:

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Cryptocurrency, virtual assets, tax evasion, tax compliance, Bitcoin, sales taxation, B VAT, income taxation, tax authorities, bitcoin transaction, intrinsic value, Virtual currencies, Blockchain and DLT, Currencies, Capital gains tax, Value-added tax, Global

Efficiency Aspects of the Value Added Tax

CESifo Working Paper No. 12089
Number of pages: 46 Posted: 11 Sep 2025
Ruud A. De Mooij, Shafik Hebous and Michael Keen
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tokyo
Downloads 102 (715,783)

Abstract:

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Value Added Tax, Efficiency, Welfare

3.

Principles for Pareto Efficient Border Carbon Adjustment

CESifo Working Paper No. 11016
Number of pages: 26 Posted: 26 Mar 2024
Michael Keen and Christos Kotsogiannis
University of Tokyo and University of Exeter
Downloads 106 (664,543)
Citation 2

Abstract:

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environmental taxation, carbon pricing, border tax adjustment, international taxation

4.

International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax

IMF Working Paper No. 2023/159
Number of pages: 80 Posted: 22 Aug 2023
Michael Keen, Hayley Pallan and Li Liu
University of Tokyo, World Bank and International Monetary Fund (IMF)
Downloads 96 (709,832)
Citation 2

Abstract:

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Corporate Taxation, International Tax, Multinational Investment, Foreign Direct Investment