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. 2020/049
Date: February 28, 2020
Subject: Average effective tax rate Corporate income tax Financial institutions Income Marginal effective tax rate National accounts Revenue administration Stocks Tax policy Taxes
2018
Title: The Tax Cuts and Jobs Act: An Appraisal
Series: Working Paper No. 2018/185
Date: August 7, 2018
Subject: Corporate income tax Income and capital gains taxes Income tax systems National accounts Personal income Personal income tax Taxes
2017
Title: Optimal Tax Administration
Series: Working Paper No. 2017/008
Date: January 20, 2017
Subject: Compliance costs National accounts Personal income Revenue administration Revenue performance assessment Tax administration core functions Tax gap
2016
Title: After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change
Series: Staff Discussion Notes No. 2016/001
Date: January 11, 2016
Subject: Carbon tax Climate change Climate finance Environment Greenhouse gas emissions Natural disasters Taxes
2015
Title: Inequality and Fiscal Policy
Series: Books
Date: September 21, 2015
Subject: Central banks Financial crises
Title: Base Erosion, Profit Shifting and Developing Countries
Series: Working Paper No. 2015/118
Date: May 29, 2015
Subject: Average effective tax rate Corporate income tax Financial sector policy and analysis Revenue administration Spillovers Tax avoidance Tax policy Taxes
2013
Title: The Anatomy of the VAT
Series: Working Paper No. 2013/111
Date: May 16, 2013
Subject: Consumption Income National accounts Revenue performance assessment Tax efficiency Tax gap Taxes Value-added tax
Title: Targeting, Cascading, and Indirect Tax Design
Series: Working Paper No. 2013/057
Date: February 28, 2013
Subject: Consumption Consumption taxes Expenditure National accounts Optimal taxation Tax policy Taxes Value-added tax