IMF Publications by Author
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Alexander D Klemm:
2021
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
Title: A Destination-Based Allowance for Corporate Equity
Series: Working Paper No. 18/239
Date: November 8, 2018
Subject: Consumption taxes Corporate taxes Profits Tax systems Taxation
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 18/166
Date: July 13, 2018
Subject: Corporate income taxes Corporate profits Effective tax rate Spillovers Tax competition Tax reforms United States
Title: Are Elasticities of Taxable Income Rising?
Series: Working Paper No. 18/132
Date: June 13, 2018
Subject: Globalization Optimal taxation Personal income taxes Progressive taxation Tax elasticity Tax rates
Title: Growing Pains : Is Latin America Prepared for Population Aging?
Series: Departmental Paper No. 18/05
Date: April 5, 2018
Subject: Age-related spending Aging Government expenditures and health Health care Latin America Old age pensions Pensions Retirement pensions