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

University of Tokyo

Yayoi 1-1-1

Bunkyo-ku

Tokyo, Tokyo 113-8657

Japan

  • International Monetary Fund (IMF) - Fiscal Affairs Department

  • University of Tokyo

SCHOLARLY PAPERS

52

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226

CROSSREF CITATIONS

294

Scholarly Papers (52)

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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 2,697 (6,881)
Citation 39

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International taxation, tax competition

2.

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
Alan J. Auerbach, Michael P. Devereux, Michael Keen and John Vella
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 2,168 (9,742)
Citation 37

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

3.

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 1,751 (13,804)
Citation 8

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4.

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 1,576 (16,248)
Citation 17

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Working Paper, Value added tax, Economic models

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 1,414 (19,140)
Citation 2

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Flat tax, tax reform, income tax

6.

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, Oxford Legal Studies Research Paper No. 41/2019
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 27 Aug 2019
Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schoen and John Vella
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 1,194 (24,606)
Citation 10

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

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 617 (60,889)
Citation 7

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Tax reform, trade liberalization

8.

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 615 (61,137)
Citation 4

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

9.

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 596 (63,772)
Citation 2

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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

10.

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 409 (100,414)
Citation 2

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

11.

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 404 (101,783)
Citation 1

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Value added tax, Fiscal Federalism

12.

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 357 (117,069)

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Natural Disasters, Developing Countries, Climate Change, Urbanization

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 348 (120,407)
Citation 3

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

14.

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 342 (122,793)
Citation 9

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

15.

Pareto Efficiency in International Taxation

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 342 (122,793)
Citation 4

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16.

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 308 (137,187)
Citation 2

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Bank regulations, Banks, Capital, Financial institutions, Taxation

17.

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 282 (150,366)
Citation 1

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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

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 260 (163,130)
Citation 5

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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.

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 257 (165,053)
Citation 1

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rent tax, royalties, resource taxation

20.

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

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 235 (179,990)
Citation 1

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Harmonization, Destination Principle, Origin Principle, Commodity Taxation

21.

Base Erosion, Profit Shifting and Developing Countries

IMF Working Paper No. 15/118
Number of pages: 31 Posted: 29 Jun 2015
Ernesto Crivelli, Ruud A. De Mooij and Michael Keen
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 232 (182,153)
Citation 21

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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

22.

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 230 (183,645)
Citation 5

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Working Paper, Value added tax, Tariffs, Developing countries

23.

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 220 (191,503)

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Corporate taxation, value-added tax, trade

24.

Indirect Taxes on International Aviation

Downloads 210 (200,039)

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 192 (216,878)

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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 (733,046)

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25.

Optimal Tax Administration

Downloads 203 (206,448)
Citation 26

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 171 (239,978)

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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: 25 Mar 2022
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Downloads 32 (626,073)
Citation 18

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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

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tax policy, tax administration, optimal taxation

26.

Estimating VAT Pass Through

Downloads 183 (226,294)
Citation 6

Estimating VAT Pass Through

IMF Working Paper No. 15/214
Number of pages: 42 Posted: 27 Nov 2015
Dora Benedek, Ruud A. De Mooij, Michael Keen and Philippe Wingender
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 121 (316,481)
Citation 6

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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
Dora Benedek, Ruud A. De Mooij, Michael Keen and Philippe Wingender
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 62 (477,622)

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

27.

The Russian Flat Tax Reform

Downloads 183 (226,294)

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 183 (226,336)

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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

28.

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 183 (226,294)
Citation 5

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Credit Markets, Asymmetric Information

29.

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 182 (227,331)
Citation 9

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

30.

Revenue Sharing and Information Exchange Under Non-Discriminatory Taxation

Downloads 179 (230,618)
Citation 4

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 168 (243,597)
Citation 5

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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 (798,271)

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31.

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

Downloads 173 (237,378)
Citation 5

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 120 (318,438)
Citation 3

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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 53 (514,824)
Citation 5

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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

32.

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 152 (264,375)
Citation 7

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tariff reform, tax reform, intermediate inputs, imperfect competition

33.

Pareto-Improving Minimum Corporate Taxation

Downloads 142 (279,131)

Pareto-Improving Minimum Corporate Taxation

CESifo Working Paper No. 9633
Number of pages: 31 Posted: 22 Mar 2022
Shafik Hebous and Michael Keen
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 74 (434,632)

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tax competition, minimum taxation, corporate tax reform, international taxation

Pareto-Improving Minimum Corporate Taxation

IMF Working Paper No. 2021/250
Number of pages: 23 Posted: 04 Feb 2022
Shafik Hebous and Michael Keen
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 55 (506,114)

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Tax Competition, Minimum Taxation, Corporate Tax Reform, International Taxation, competition game, policy objective, corporate tax reform, best response, country benefit, residence country, Corporate income tax, Competition, Tax avoidance, Global

Pareto-Improving Minimum Corporate Taxation

Number of pages: 39 Posted: 24 Mar 2022
Michael Keen and Shafik Hebous
International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 13 (778,854)

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Tax competition, Minimum Taxation, Corporate Tax Reform, International Taxation

34.

Coordinating Tariff Reduction and Domestic Tax Reform Under Imperfect Competition

Downloads 135 (290,245)
Citation 52

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 119 (320,361)
Citation 1

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Tariff reform, Tax reform, Imperfect competition, trade liberalization

Coordinating Tariff Reduction and Domestic Tax Reform Under Imperfect Competition

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 16 (750,609)
Citation 4

Abstract:

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35.

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 132 (295,140)
Citation 2

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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

36.

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 122 (313,031)

Abstract:

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37.

Taxation, Bank Leverage, and Financial Crises

IMF Working Paper No. 13/48
Number of pages: 27 Posted: 07 Mar 2013
Ruud A. De Mooij, Michael Keen and Masanori Orihara
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tsukuba
Downloads 99 (361,122)
Citation 3

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

38.

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 97 (365,805)
Citation 1

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Commodity Taxation, Cross-border shopping

39.

'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 80 (411,137)
Citation 4

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Europe, Fiscal consolidation, Taxation, Value added tax

40.

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, University of Cambridge Faculty of Law Research Paper No. 24/2019
Number of pages: 15 Posted: 23 May 2019 Last Revised: 23 Sep 2019
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 74 (429,612)

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

41.

Border Carbon Adjustments: Rationale, Design and Impact

IMF Working Paper No. 2021/239
Number of pages: 42 Posted: 04 Feb 2022
Michael Keen, Ian Parry and James Roaf
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 69 (445,971)

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border carbon adjustment, climate mitigation, carbon pricing, competitiveness, emissions leakage, allowance allocation, design issues, World Trade Organization rules., emissions leakage, emissions mitigation, design detail, impacts of border carbon adjustments, EITE industry, Greenhouse gas emissions, Tariffs, Competition, Export subsidies, Global

42.

Exploring Residual Profit Allocation

IMF Working Paper No. 20/49
Number of pages: 52 Posted: 24 Apr 2020
Sebastian Beer, Ruud A. De Mooij, Shafik Hebous, Michael Keen and Li Liu
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 65 (459,845)

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Marginal effective tax rate, Low-income developing countries, Gross capital formation, Tax revenue, Effective tax rate, Residual Profit Allocation, International Corporate Taxation, Multinational Firms, WP, residual profit, RPA, excess profit, tangible asset, MNEs

43.

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 65 (459,845)

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

44.

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 47 (532,593)

Abstract:

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45.

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

Number of pages: 14 Posted: 13 Oct 2003
Rivta Immonen, Ravi Kanbur, Michael Keen and Matti Tuomala
University of Jyvaskyla, Cornell University, International Monetary Fund (IMF) - Fiscal Affairs Department and University of Tampere
Downloads 26 (649,407)
Citation 2

Abstract:

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46.

Certain Effects of Uncertain Taxes

NBER Working Paper No. w25388
Number of pages: 51 Posted: 26 Dec 2018 Last Revised: 16 May 2021
James R. Hines Jr. and Michael Keen
University of Michigan and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 10 (787,876)

Abstract:

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47.

&Apos;Fiscal Devaluation&Apos; and Fiscal Consolidation: The Vat in Troubled Times

NBER Working Paper No. w17913
Number of pages: 45 Posted: 14 Dec 2012 Last Revised: 13 Jun 2021
Ruud A. De Mooij and Michael Keen
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 10 (778,566)

Abstract:

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48.

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, John Norregaard and John Norregaard
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) - Fiscal Affairs Department and IndependentFormerly with International Monetary Fund (IMF)

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

49.

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

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VAT

50.

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

Posted: 27 Jul 2004
Michael Keen and Jenny E. Ligthart
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics

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

51.

Political Uncertainty and the Earmarking of Environmental Taxes

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

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earmarked taxes, pigovian taxes, political uncertainty

52.

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

Posted: 01 Aug 2000
Michael Keen, Anthony Shorrocks and Harry Papapanagos
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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