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
Subject: Capital income Gender Gender inequality Income Labor Labor supply National accounts Women
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: Why Reform Is Needed and How It Could Be Designed
Series: Books
Date: February 26, 2021
Subject: Balance of payments National accounts Taxes
Title: How Does Profit Shifting Affect the Balance of Payments?
Series: Working Paper No. 2021/041
Date: February 19, 2021
Subject: Balance of payments Current account Current account balance Income International trade National accounts Taxes Trade balance Transfer pricing
Title: Pandemic and Progressivity
Series: Working Paper No. 2021/024
Date: February 5, 2021
Subject: COVID-19 Education Health Income Progressive taxation
2019
Title: The Impact of Profit Shifting on Economic Activity and Tax Competition
Series: Working Paper No. 2019/287
Date: December 20, 2019
Subject: Anti-avoidance rules Corporate income tax Revenue administration Taxes Thin capitalization rules Transfer pricing rules
Title: Revenue Implications of Destination-Based Cash-Flow Taxation
Series: Working Paper No. 2019/007
Date: January 15, 2019
Subject: Corporate income tax International trade Revenue administration Taxes Trade balance Trade surpluses Value-added tax
2018
Title: Personal Income Tax Progressivity: Trends and Implications
Series: Working Paper No. 2018/246
Date: November 20, 2018
Subject: Income distribution National accounts Personal income Personal income tax Progressive taxation Social security contributions Tax policy Taxes