Michael Keen

International Monetary Fund (IMF) - Fiscal Affairs Department

700 19th Street, NW

Washington, DC 20431

United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

http://www.CESifo.de

Institute for Fiscal Studies (IFS)

7 Ridgmount Street

London, WC1E 7AE

United Kingdom

SCHOLARLY PAPERS

53

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CITATIONS
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328

Scholarly Papers (53)

1.

The Theory of International Tax Competition and Coordination

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06
Number of pages: 72 Posted: 18 Jul 2012 Last Revised: 09 Jul 2014
Michael Keen and Kai A. Konrad
International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance
Downloads 2,333 (5,387)
Citation 2

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International taxation, tax competition

2.

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

IMF Working Paper No. 07/31
Number of pages: 35 Posted: 21 Feb 2007
Stephen Smith and Michael Keen
University College London - Department of Economics and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 1,529 (10,900)
Citation 10

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3.

The Value-Added Tax: Its Causes and Consequences

IMF Working Paper No. 07/183
Number of pages: 38 Posted: 23 Aug 2007
Michael Keen and Ben Lockwood
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Warwick - Department of Economics
Downloads 1,417 (12,311)
Citation 15

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Working Paper, Value added tax, Economic models

4.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 1,270 (14,618)

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International Tax; Tax Reform; Cash Flow Tax; DBCFT; BEPS Destination-Based Cash Flow Taxation; Consumption Tax

5.

The 'Flat Tax(Es)': Principles and Evidence

IMF Working Paper No. 06/218
Number of pages: 50 Posted: 31 Oct 2006
Michael Keen, Yitae Kim and Ricardo Varsano
International Monetary Fund (IMF) - Fiscal Affairs Department, Ministry of Finance and Economy, Korea and International Monetary Fund (IMF)
Downloads 1,113 (17,911)
Citation 20

Abstract:

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Flat tax, tax reform, income tax

6.

Information Sharing and International Taxation

CentER Discussion Paper No. 2004-117
Number of pages: 39 Posted: 03 Jan 2005
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 586 (44,158)
Citation 13

Abstract:

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International tax evasion, tax competition, tax information exchange, tax treaties, money laundering, savings tax directive

7.

Tax Revenue and (or?) Trade Liberalization

IMF Working Paper No. 05/112
Number of pages: 31 Posted: 03 Mar 2006
Thomas Baunsgaard and Michael Keen
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 563 (46,459)
Citation 44

Abstract:

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Tax reform, trade liberalization

8.

Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization

IMF Working Paper No. 09/157
Number of pages: 48 Posted: 04 Aug 2009
Mario Mansour and Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 445 (62,416)
Citation 3

Abstract:

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Corporate taxes, Cross country analysis, Globalization, International trade, Revenue mobilization, Sub-Saharan Africa, Tax incentives, Tax reforms, Tax revenues, Trade liberalization, Trade policy

9.

Residual Profit Allocation by Income

Oxford University Centre for Business Taxation Working Paper WP19/01, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-04
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 28 Mar 2019
Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation
Downloads 408 (69,326)

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International Tax, Tax Reform, Transfer Pricing, Digitalisation, OECD, Transfer Pricing, Intangibles, Tax Avoidance, Tax Competition, Tax Havens, Profit Shifting

10.

Vivat, Cvat and All that: New Forms of Value-Added Tax for Federal Systems

IMF Working Paper No. 00/83
Number of pages: 20 Posted: 30 Jan 2006
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 376 (76,240)
Citation 3

Abstract:

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Value added tax, Fiscal Federalism

11.

Incentives and Information Exchange in International Taxation

CentER Discussion Paper No. 2004-54
Number of pages: 20 Posted: 22 Jul 2004
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 332 (88,080)
Citation 11

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International tax competition, tax information exchange, international tax evasion, withholding taxes

12.

Pareto Efficiency in International Taxation

CESifo Working Paper Series No. 371
Number of pages: 22 Posted: 20 Feb 2001
David E. Wildasin and Michael Keen
University of Kentucky and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 323 (90,856)
Citation 5

Abstract:

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13.

Vat Attacks!

IMF Working Paper No. 07/142
Number of pages: 23 Posted: 23 Aug 2007
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 312 (94,405)
Citation 1

Abstract:

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Working Paper, Value added tax, Tax reforms, Indirect taxation

14.

Taxation and Development - Again

IMF Working Paper No. 12/220
Number of pages: 31 Posted: 01 Nov 2012
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 291 (101,735)
Citation 1

Abstract:

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Taxation And Development, State Building, Large Taxpayer Office, Informality, Developing Countries, Tax Administration, Tax Reforms, Value Added Tax

15.

The Taxation and Regulation of Banks

IMF Working Paper No. 11/206
Number of pages: 39 Posted: 07 Sep 2011
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 254 (117,447)
Citation 1

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Bank regulations, Banks, Capital, Financial institutions, Taxation

16.

Dealing with Increased Risk of Natural Disasters: Challenges and Options

IMF Working Paper No. 03/197
Number of pages: 38 Posted: 06 Feb 2006
Michael Keen, Muthukumara Mani and Paul K. Freeman
International Monetary Fund (IMF) - Fiscal Affairs Department, World Bank and Dimensional Fund Advisors Inc.
Downloads 234 (127,624)
Citation 14

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Natural Disasters, Developing Countries, Climate Change, Urbanization

17.

Tax Principles and Tax Harmonization Under Imperfect Competition: A Cautionary Example

CESifo Working Paper Series No. 518
Number of pages: 14 Posted: 14 Aug 2001
Michael Keen, Sajal Lahiri and Pascalis Raimondos
International Monetary Fund (IMF) - Fiscal Affairs Department, Southern Illinois University Carbondale - Department of Economics and Queensland University of Technology - School of Economics and Finance
Downloads 228 (130,970)
Citation 6

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Harmonization, Destination Principle, Origin Principle, Commodity Taxation

18.

The Anatomy of the VAT

IMF Working Paper No. 13/111
Number of pages: 29 Posted: 08 Jun 2013
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 224 (133,244)

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Value added tax, Tax revenues, Tax rates, tax gaps, tax compliance, vat revenue, consumption tax, tax administration, tax journal, national tax journal, tax system, income groups, tax administrations, higher income, uniform tax, vat compliance, commodity taxation, tax structure, input taxes, taxpayer compliance, international tax, optimal taxation, tax design, tax analysis, tax authorities, effective tax rates, input taxation, vat receipts

19.

Market-Based Instruments for International Aviation and Shipping as a Source of Climate Finance

World Bank Policy Research Working Paper No. 5950
Number of pages: 67 Posted: 20 Apr 2016
Michael Keen, Ian Perry and Jon Strand
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) and World Bank
Downloads 215 (138,545)

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Transport Economics Policy & Planning, Climate Change Economics, Climate Change Mitigation and Green House Gases, Environmental Economics & Policies, Energy Production and Transportation

20.

Vat, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries

IMF Working Paper No. 07/174
Number of pages: 32 Posted: 23 Aug 2007
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 208 (142,990)
Citation 13

Abstract:

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Working Paper, Value added tax, Tariffs, Developing countries

21.

Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources

CESifo Working Paper Series No. 4568
Number of pages: 45 Posted: 28 Jan 2014
Robin Boadway and Michael Keen
Queen's University and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 202 (146,976)

Abstract:

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rent tax, royalties, resource taxation

22.

Base Erosion, Profit Shifting and Developing Countries

IMF Working Paper No. 15/118
Number of pages: 31 Posted: 29 Jun 2015
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 176 (166,613)

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Tax bases, Transnational corporations, Corporate profits, Corporate taxes, International taxation, Developing countries, Cross country analysis, Econometric models, Panel analysis, Corporate income tax, BEPS, tax avoidance, international taxation., tax rates, revenue

Revenue Sharing and Information Exchange Under Non-Discriminatory Taxation

CentER Discussion Paper No. 2005-69
Number of pages: 17 Posted: 19 Jul 2005
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 161 (180,279)
Citation 3

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Revenue sharing, tax information exchange, tax competition, international tax evasion, withholding taxes

Revenue Sharing and Information Exchange Under Non-Discriminatory Taxation

Scandinavian Journal of Economics, Vol. 109, Issue 3, pp. 487-504, September 2007
Number of pages: 18 Posted: 20 Nov 2007
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 11 (584,718)
Citation 3
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24.

Financing New Investments Under Asymmetric Information: A General Approach

CIRPEE Working Paper No. 04-07
Number of pages: 33 Posted: 23 Apr 2004
Robin Boadway and Michael Keen
Queen's University and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 168 (173,623)
Citation 3

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Credit Markets, Asymmetric Information

25.
Downloads 166 (175,482)
Citation 22

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 (175,665)
Citation 22

Abstract:

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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)

Abstract:

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Tax reform, flat tax, tax evasion

26.
Downloads 164 (177,254)
Citation 6

Indirect Taxes on International Aviation

IMF Working Paper No. 06/124
Number of pages: 58 Posted: 21 Jun 2006
Michael Keen and Jon Strand
International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 146 (195,835)
Citation 6

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Indirect taxation, aviation taxes, tax coordination

Indirect Taxes on International Aviation

Fiscal Studies, Vol. 28, No. 1, 2007
Number of pages: 41 Posted: 10 Dec 2007
Michael Keen and Jon Strand
International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 18 (539,568)
Citation 6
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Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments

CESifo Working Paper Series No. 3494
Number of pages: 25 Posted: 29 Jun 2011
Michael Keen and Christos Kotsogiannis
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Exeter
Downloads 112 (240,916)
Citation 4

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environmental taxation, cap-and-trade, international trade, Pareto efficiency, border tax adjustments

Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments

IMF Working Paper No. 12/289
Number of pages: 27 Posted: 18 Jan 2013
Michael Keen and Christos Kotsogiannis
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Exeter
Downloads 49 (389,359)
Citation 4

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Climate policy, Trade policy, Tariff structures, Taxation, Economic models, Environmental taxation, cap-and-trade, international trade, Pareto efficiency, border tax adjustments, carbon taxes, border tax, trade policies, international trade, trade taxes, world prices, tariff rates, tariff structures, tariff structure, global welfare, terms of trade, environmental taxation, tariff revenue, equilibrium model, import tariff, tax revenues, tariff distortions, global production, partial equilibrium, tax structures, market equilibrium, tax law review, trade reform, optimal tax, world markets, trade effect, consumption taxes, economic cooperation, pollution taxes, net exports, domestic demand, trad

28.

Domestic Taxes and International Trade: Some Evidence

IMF Working Paper No. 06/47
Number of pages: 30 Posted: 23 Mar 2006
Michael Keen and Murtaza Syed
International Monetary Fund (IMF) - Fiscal Affairs Department and Institute for Fiscal Studies (IFS)
Downloads 156 (184,868)
Citation 1

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Corporate taxation, value-added tax, trade

29.
Downloads 146 (195,329)

Estimating VAT Pass Through

IMF Working Paper No. 15/214
Number of pages: 42 Posted: 27 Nov 2015
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 104 (254,025)

Abstract:

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Tax incidence, Price effect, Pass through, consumption, prices, goods, elasticity, value, Incidence, Business Taxes and Subsidies,

Estimating VAT Pass Through

CESifo Working Paper Series No. 5531
Number of pages: 39 Posted: 28 Oct 2015
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 42 (415,438)

Abstract:

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value added tax, tax incidence, price effect, pass through

30.

Coordinating Tariff Reduction and Domestic Tax Reform

IMF Working Paper No. 99/93
Number of pages: 20 Posted: 14 Feb 2006
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 138 (204,436)
Citation 36

Abstract:

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tariff reform, tax reform, intermediate inputs, imperfect competition

31.
Downloads 133 (210,559)

Optimal Tax Administration

IMF Working Paper No. 17/8
Number of pages: 28 Posted: 07 Mar 2017
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Downloads 114 (237,868)

Abstract:

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Tax administration, Optimal taxation, Tax elasticity, Tax rates, Tax administration, tax compliance, optimal taxation

Optimal Tax Administration

NBER Working Paper No. w22408
Number of pages: 26 Posted: 18 Jul 2016 Last Revised: 02 Aug 2016
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Downloads 19 (533,260)

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Optimal Tax Administration

Posted: 30 Jun 2016
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business

Abstract:

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tax policy, tax administration, optimal taxation

32.

Debt, Taxes, and Banks

IMF Working Paper No. NO.12/48
Number of pages: 32 Posted: 28 Feb 2012
Ruud A. De Mooij and Michael Keen
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 130 (214,495)
Citation 1

Abstract:

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Bank Taxation, Corporate Tax, Debt Bias, Leverage, Commercial Banks, Corporate Taxes, Economic Models

Coordinating Tariff Reduction and Domestic Tax Reform Under Imperfect Competition

CentER Discussion Paper No. 2004-78
Number of pages: 11 Posted: 15 Oct 2004
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 107 (248,916)
Citation 22

Abstract:

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Tariff reform, Tax reform, Imperfect competition, trade liberalization

Coordinating Tariff Reduction and Domestic Tax Reform Under Imperfect Competition

Review of International Economics, Vol. 13, No. 2, pp. 385-390, May 2005
Number of pages: 6 Posted: 29 Apr 2005
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 15 (558,667)
Citation 22
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34.

Fiscal Implications of Climate Change

World Bank Policy Research Working Paper No. 5956
Number of pages: 54 Posted: 20 Apr 2016
Benjamin Jones, Michael Keen and Jon Strand
University of Oxford, International Monetary Fund (IMF) - Fiscal Affairs Department and World Bank
Downloads 115 (235,124)

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Climate Change Mitigation and Green House Gases, Climate Change Economics, Carbon Policy and Trading, Energy Production and Transportation, Environment and Energy Efficiency

35.

Vertical Tax Externalities in the Theory of Fiscal Federalism

IMF Working Paper No. 97/173
Number of pages: 35 Posted: 15 Feb 2006
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 111 (241,128)
Citation 29

Abstract:

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36.

Taxation, Bank Leverage, and Financial Crises

IMF Working Paper No. 13/48
Number of pages: 27 Posted: 07 Mar 2013
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tsukuba
Downloads 87 (283,466)

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Bank taxation, Banks, Corporate sector, Corporate taxes, Financial crisis, Tax systems, Taxation, corporate tax, debt bias, leverage

37.

Some International Issues in Commodity Taxation

IMF Working Paper No. 02/124
Number of pages: 27 Posted: 02 Feb 2006
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 86 (285,517)
Citation 3

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Commodity Taxation, Cross-border shopping

38.

'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times

IMF Working Paper No. 12/85
Number of pages: 48 Posted: 10 May 2012
Ruud A. De Mooij and Michael Keen
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 74 (312,192)
Citation 1

Abstract:

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Europe, Fiscal consolidation, Taxation, Value added tax

39.

Targeting, Cascading, and Indirect Tax Design

IMF Working Paper No. 13/57
Number of pages: 30 Posted: 15 Mar 2013
Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 39 (418,601)

Abstract:

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40.

The Tax Cuts and Jobs Act: An Appraisal

IMF Working Paper No. 18/185
Number of pages: 49 Posted: 22 Aug 2018
Nigel Chalk, Michael Keen and Victoria J. Perry
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 36 (430,682)

Abstract:

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Tax policy, United States, Western Hemisphere, International taxation, Business Tax, Personal Income Tax, Pass-throughs, General

41.

Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes

Economica, Vol. 65, pp. 179-192, May 1998
Number of pages: 14 Posted: 13 Oct 2003
University of Jyvaskyla, Cornell University, International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tampere
Downloads 25 (481,823)
Citation 9
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42.

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 (509,532)
Citation 25
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43.

'Fiscal Devaluation' and Fiscal Consolidation: The Vat in Troubled Times

NBER Working Paper No. w17913
Number of pages: 45 Posted: 14 Dec 2012 Last Revised: 05 Jan 2013
Ruud A. De Mooij and Michael Keen
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 8 (579,330)
Citation 1

Abstract:

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44.

Certain Effects of Uncertain Taxes

NBER Working Paper No. w25388
Number of pages: 51 Posted: 26 Dec 2018
James R. Hines Jr. and Michael Keen
University of Michigan and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 5 (597,656)
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45.

Planes, Ships and Taxes: Charging for International Aviation and Maritime Emissions

Economic Policy, Vol. 28, Issue 76, pp. 701-749, 2013
Number of pages: 49 Posted: 15 Oct 2013
Michael Keen, Ian Parry and Jon Strand
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) and World Bank
Downloads 1 (632,947)
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46.

Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I – Trade Reform

Development Policy Review, Vol. 28, No. 5, pp. 553-571, September 2010
Number of pages: 19 Posted: 04 Aug 2010
Michael Keen and Mario Mansour
International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 1 (632,947)
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47.

Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II – Corporate Taxation

Development Policy Review, Vol. 28, No. 5, pp. 573-596, September 2010
Number of pages: 24 Posted: 04 Aug 2010
Michael Keen and Mario Mansour
International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 1 (632,947)
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48.

Policy Forum: International Effects of the 2017 Us Tax Reform--A View from the Front Line

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 1, 2019
Number of pages: 14
Peter A. Harris, Michael Keen and Li Liu
University of Cambridge - Faculty of Law, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 1

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Tax reform, corporate taxes, international taxation, cross-border, investment, profit shifting

49.

Policy Forum: The Financial Activities Tax

Canadian Tax Journal/Revue Fiscale Canadienne, 2016, Vol. 64, No. 2, p. 389
Posted: 02 Feb 2017
Michael Keen, Russell Krelove and John Norregaard
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) - Fiscal Affairs Department and Formerly with International Monetary Fund (IMF)

Abstract:

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value-added tax; goods and services tax; financial services; financial institutions; tax neutrality; windfall profits

50.

Interjurisdictional Issues in the Design of a VAT

Tax Law Review, Vol. 63, No. 2, 2010
Posted: 01 Sep 2010
Walter Hellerstein and Michael Keen
University of Georgia School of Law and International Monetary Fund (IMF) - Fiscal Affairs Department

Abstract:

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VAT

51.

Cross-Border Savings Taxation in the European Union: An Economic Perspective

Tax Notes International, Vol. 33, No. 6, pp. 539-546
Posted: 27 Jul 2004
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics

Abstract:

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Savings tax directive, international tax competition, international tax evasion, information exchange, withholding taxes

52.

Political Uncertainty and the Earmarking of Environmental Taxes

Journal of Public Economics, Vol. 75, Issue 3, March 2000
Posted: 06 Feb 2001
Craig Brett and Michael Keen
Mount Allison University - Department of Mathematics and Computer Science and International Monetary Fund (IMF) - Fiscal Affairs Department

Abstract:

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earmarked taxes, pigovian taxes, political uncertainty

53.

International Monetary Fund, University of Essex and Institute for Fiscal Studies

The Economic Journal, Vol. 110, Issue 460, January 2000
Posted: 01 Aug 2000
International Monetary Fund (IMF) - Fiscal Affairs Department, United Nations - World Institute for Development Economics Research (UNU/WIDER) and University of Macedeonia in Thessaloniki - Dept. of Balkan - Slavic & Oriental Studies

Abstract:

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