IMF Publications by Author
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Alexander D Klemm:
2021
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
Title: A Destination-Based Allowance for Corporate Equity
Series: Working Paper No. 2018/239
Date: November 8, 2018
Subject: Allowance for corporate equity Corporate income tax Discount rates Financial institutions Financial services Revenue administration Stocks Taxes Value-added tax
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 2018/166
Date: July 13, 2018
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes
Title: Are Elasticities of Taxable Income Rising?
Series: Working Paper No. 2018/132
Date: June 13, 2018
Subject: Corporate income tax Income tax systems Marginal effective tax rate National accounts Personal income Personal income tax Tax policy Taxes
Title: Growing Pains: Is Latin America Prepared for Population Aging?
Series: Departmental Paper No. 2018/005
Date: April 5, 2018
Subject: Aging Expenditure Health care spending Labor Pension spending Pensions Population and demographics Retirement
Title: Tax Incentives in Cambodia
Series: Working Paper No. 2018/071
Date: March 29, 2018
Subject: Corporate income tax Effective tax rate Tax holidays Tax incentives Tax policy Taxes Withholding tax
2017
Title: Financial Stability Reports in Latin America and the Caribbean
Series: Working Paper No. 2017/073
Date: March 28, 2017
Subject: Banking Economic sectors Financial markets Financial sector Financial sector development Financial sector policy and analysis Financial sector stability Financial stability assessment Stress testing