IMF Publications by Author
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Klemm, Alexander:
2015
Title: Fiscal Policy in Latin America: Lessons and Legacies of the Global Financial Crisis
Series: Staff Discussion Notes No. 2015/006
Date: April 30, 2015
Notes: Also Available in Spanish; Also see Technical Appendix in English; in Spanish
Subject: Expenditure Fiscal governance Fiscal policy Fiscal stance Public debt
Title: Governments’ Payment Discipline: The Macroeconomic Impact of Public Payment Delays and Arrears
Series: Working Paper No. 2015/013
Date: January 22, 2015
Subject: Arrears Credit Economic sectors External debt Labor Labor force Money Public sector Trade credits
2014
Title: Fiscal Policy in Latin America over the Cycle
Series: Working Paper No. 2014/059
Date: April 16, 2014
Subject: Automatic stabilizers Commodity prices Fiscal policy Fiscal stance Output gap Prices Production
2013
Title: Growth Following Investment and Consumption-Driven Current Account Crises
Series: Working Paper No. 2013/217
Date: October 23, 2013
Subject: Balance of payments Consumption Current account Current account deficits Current account imbalances Current account surpluses National accounts
2012
Title: A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies
Series: Working Paper No. 2012/028
Date: January 1, 2012
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
2009
Title: Empirical Evidenceon the Effects of Tax Incentives
Series: Working Paper No. 2009/136
Date: July 1, 2009
Subject: Balance of payments Corporate income tax Econometric analysis Estimation techniques Foreign direct investment Tax holidays Tax incentives Taxes
Title: Causes, Benefits, and Risks of Business Tax Incentives
Series: Working Paper No. 2009/021
Date: January 1, 2009
Subject: Corporate income tax Depreciation National accounts Tax allowances Tax holidays Tax incentives Taxes
2008
Title: Investment Incentives and Effective Tax Rates in the Philippines: A Comparison With Neighboring Countries
Series: Working Paper No. 2008/207
Date: September 1, 2008
Subject: Corporate income tax Depreciation Effective tax rate Tax holidays Tax incentives
Title: Effective Average Tax Rates for Permanent Investment
Series: Working Paper No. 2008/056
Date: March 1, 2008
Subject: Average effective tax rate Depreciation Effective tax rate Marginal effective tax rate Tax holidays
2007
Title: The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform
Series: Working Paper No. 2007/204
Date: August 1, 2007
Subject: Average effective tax rate Dividend tax Pension spending Stock markets Stocks