IMF Publications by Author
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Alexander D Klemm:
2022
Title: The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Series: Working Paper No. 2022/079
Date: May 6, 2022
Subject: Average effective tax rate Balance of payments Corporate income tax Effective tax rate Foreign direct investment Marginal effective tax rate Tax policy Taxes
Title: Gendered Taxes: The Interaction of Tax Policy with Gender Equality
Series: Working Paper No. 2022/026
Date: February 4, 2022
2021
Title: Taxing Multinationals in Europe
Series: Departmental Paper No 2021/012
Date: May 25, 2021
Subject: Competition Corporate income tax Corporate taxes Financial markets Formula apportionment Revenue administration Tax policy Taxes
Title: Capital Income Taxation in the Netherlands
Series: Working Paper No. 2021/145
Date: May 20, 2021
Subject: Economic sectors Financial crises
Title: Corporate Income Taxes under Pressure
Series: Books
Date: February 26, 2021
Subject: Mr. Alexander D Klemm Ms. Victoria J Perry Ruud A. de Mooij
Title: How Does Profit Shifting Affect the Balance of Payments?
Series: Working Paper No. 2021/041
Date: February 19, 2021
2019
Title: The Impact of Profit Shifting on Economic Activity and Tax Competition
Series: Working Paper No. 19/287
Date: December 20, 2019
Subject: Controlled foreign corporations Effective tax rate Tax competition Tax rates Tax reforms
Title: Revenue Implications of Destination-Based Cash-Flow Taxation
Series: Working Paper No. 19/7
Date: January 15, 2019
Subject: Balance of payments Cash-flow taxes Corporate taxation Fiscal policy Profits Real effective exchange rates Revenue measures Tax revenue Trade balances Trade surpluses
2018
Title: Personal Income Tax Progressivity: Trends and Implications
Series: Working Paper No. 18/246
Date: November 20, 2018
Subject: Economic growth Income inequality Personal income taxes Progressive taxation Tax systems