IMF Publications by Author
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Keen, Michael:
2021
Title: Pareto-Improving Minimum Corporate Taxation
Series: Working Paper No. 2021/250
Date: October 22, 2021
Subject: Competition Corporate income tax Expenditure Financial markets Revenue administration Tax avoidance Taxes
Title: Border Carbon Adjustments: Rationale, Design and Impact
Series: Working Paper No. 2021/239
Date: September 27, 2021
Subject: Competition Environment Export subsidies Financial markets Greenhouse gas emissions International trade Tariffs Taxes
2020
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 20/49
Date: February 28, 2020
Subject: Effective tax rate Gross capital formation Low-income developing countries Marginal effective tax rate Tax revenue
2018
Title: The Tax Cuts and Jobs Act: An Appraisal
Series: Working Paper No. 18/185
Date: August 7, 2018
Subject: Corporate taxes Fiscal policy Insurance legislation International taxation Personal income taxes Tax policy Tax rates Tax reforms Tax revenue
2017
Title: Optimal Tax Administration
Series: Working Paper No. 17/8
Date: January 20, 2017
Subject: Optimal taxation Tax administration Tax elasticity Tax rates
2016
Title: After Paris : Fiscal, Macroeconomic and Financial Implications of Global Climate Change
Series: Staff Discussion Notes No. 16/01
Date: January 11, 2016
Subject: Financial markets Fiscal policy
2015
Title: Base Erosion, Profit Shifting and Developing Countries
Series: Working Paper No. 15/118
Date: May 29, 2015
2013
Title: The Anatomy of the VAT
Series: Working Paper No. 13/111
Date: May 16, 2013
Subject: Tax compliance Tax rates Tax revenues Value added tax
Title: Targeting, Cascading, and Indirect Tax Design
Series: Working Paper No. 13/57
Date: February 28, 2013
Subject: Indirect taxation Value added tax