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Keen, Michael

Overview
Works: 114 works in 581 publications in 2 languages and 8,938 library holdings
Genres: Conference papers and proceedings 
Roles: Author, Editor, Honoree, Contributor
Classifications: HJ5711, 336.2714
Publication Timeline
Key
Publications about Michael Keen
Publications by Michael Keen
Most widely held works by Michael Keen
Labor market institutions and public regulation ( Book )
10 editions published in 2004 in English and held by 231 libraries worldwide
"The six studies collected in this CESifo volume analyze the sometimes unpredictable effects of public regulation on the labor market. Examining a wide range of policy interventions - from subsidized employment to an increased tax on capital - and using a variety of methodologies to analyze them, these contributions by leading scholars of the European labor market will advance the policy debate over regulation at a time of serious labor market problems in Europe and elsewhere."--Jacket
Changing customs : challenges and strategies for the reform of customs administration by International Monetary Fund( Book )
9 editions published in 2003 in English and Undetermined and held by 133 libraries worldwide
This book, based on the practical experience of the IMF's Fiscal Affairs Department, sets out a strategy for successfully modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well designed audit policies. Having set out this strategy--and its benefits--the book discusses in depth what is required in terms of trade policy, valuation procedures, dealing with duty reliefs and exemptions, controlling transit movements, organizational reform, use of new technologies, private sector involvement, and designing incentive systems into an effective customs administration.--Publisher's description
The taxation of petroleum and minerals : principles, problems and practice by Philip Daniel( Book )
10 editions published in 2010 in English and held by 119 libraries worldwide
Oil, gas, and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly
Factors determining the performance of indexing systems by C. W Cleverdon( Book )
12 editions published in 1966 in English and Undetermined and held by 114 libraries worldwide
Fiscal policy to mitigate climate change : a guide for policymakers by International Monetary Fund( Book )
12 editions published between 2011 and 2012 in English and Undetermined and held by 101 libraries worldwide
Efforts to control atmospheric accumulations of greenhouse gases that threaten to heat up the planet are in their infancy. Although the IMF is not an environmental organization, environmental issues matter for the organization's mission when they have major implications for macroeconomic performance and fiscal policy. Climate change clearly passes both these tests. This volume provides practical guidelines for the design of fiscal policies (carbon taxes and emissions trading systems with allowance auctions) to reduce greenhouse gases. Not only are these instruments potentially the most effective at exploiting emission reduction opportunities in the near and longer term, but they can also generate for many countries a valuable new source of government revenue. The chapters, written by leading experts, explain the case for fiscal policies over other approaches; how these policies can be implemented; reasonable levels for emissions prices; policies for the forest sector; appropriate policy for developing countries; the most promising fiscal instruments for climate finance; and lessons to be drawn from prior policy experience. This is essential reading for policymakers in finance and environment ministries in developed and developing countries alike, and others grappling with balancing environmental and development concerns
Inequality and fiscal policy by Francesca Bastagli( Book )
4 editions published in 2015 in English and held by 61 libraries worldwide
The sizeable increase in income inequality experienced in advanced economies and many parts of the world since the 1990s and the severe consequences of the global economic and financial crisis have brought distributional issues to the top of the policy agenda. The challenge for many governments is to address concerns over rising inequality while simultaneously promoting economic efficiency and more robust economic growth. The book delves into this discussion by analyzing fiscal policy and its link with inequality. Fiscal policy is the government's most powerful tool for addressing inequality. It affects households 'consumption directly (through taxes and transfers) and indirectly (via incentives for work and production and the provision of public goods and individual services such as education and health). An important message of the book is that growth and equity are not necessarily at odds; with the appropriate mix of policy instruments and careful policy design, countries can in many cases achieve better distributional outcomes and improve economic efficiency. Country studies (on the Netherlands, China, India, Republic of Congo, and Brazil) demonstrate the diversity of challenges across countries and their differing capacity to use fiscal policy for redistribution. The analysis presented in the book builds on and extends work done at the IMF, and also includes contributions from leading academics
Pareto efficiency in international taxation by Michael Keen( Book )
5 editions published in 2000 in English and held by 26 libraries worldwide
This paper addresses a key but neglected task in the theory of international taxation, lent increased urgency by growing awareness of the potential gains from tax coordination: the characterization of Pareto-efficient international tax regimes. It shows that the Diamond-Mirrlees theorem on the desirability of production efficiency, which underlies the key tenets of policy advice in international taxation ? the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade ? is rendered inherently inapplicable to problems of international tax design by the distinctness of national budget constraints that is of the essence in thinking about international taxation. Conditions are established ? relating to the availability of explicit or implicit devices for reallocating tax revenues across countries ? under which production efficiency is nevertheless desirable, and a general characterization developed of the precise ways in which Pareto-efficient international taxation may require violation of established tenets
The "flat tax(es)" : principles and evidence by Michael Keen( Book )
40 editions published in 2006 in English and held by 20 libraries worldwide
One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it
Coordinating climate and trade policies : pareto efficiency and the role of border tax adjustments ; presented at CESifo Area Conference on Global Economy, February 2011 by Michael Keen( Book )
15 editions published between 2011 and 2012 in English and Undetermined and held by 19 libraries worldwide
This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether border tax adjustment (BTA) is warranted when carbon prices differ internationally. It shows that tariff policy has a role in easing crosscountry distributional concerns that can make non-uniform carbon pricing efficient, and that Pareto-efficiency requires a form of BTA when carbon taxes in some countries are constrained, a special case being identified in which this has the simple structure envisaged in practical policy discussion. It also stresses - a point that has been overlooked in the policy debate - that the case for BTA depends critically on whether climate policies are pursued by carbon taxation or by cap-and-trade. -- environmental taxation ; cap-and-trade ; international trade ; Pareto efficiency ; border tax adjustments
Domestic taxes and international trade : some evidence by Michael Keen( Book )
11 editions published in 2006 in English and held by 18 libraries worldwide
The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967 to 2003 to examine the effects of these taxes on export performance, paying particular attention to the potentially complex dynamic effects to which theory points. It finds that increased reliance on VAT revenue tends to be associated with a sharp reduction in net exports, which quickly fades. This may reflect unrelated movements in consumption, and our preferred specifications point to no trade effects of the VAT in either the short or the long run. Our results also point, however, to powerful and complex effects from the corporate tax, the pattern of which is as theory would predict from a source-based tax of this kind. Increases in corporate taxation-whether measured by revenues or the statutory rate-are associated with sharp short-run increases in net exports (consistent with induced capital flows abroad); these are then subsequently and quickly reversed (consistent with increased income from investments abroad), leaving an increase in net exports that converges to zero
The modern VAT by Liam P Ebrill( Book )
4 editions published between 2001 and 2003 in English and Russian and held by 15 libraries worldwide
Annotation
Indirect taxes on international aviation by Michael Keen( Book )
11 editions published in 2006 in English and held by 12 libraries worldwide
This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the least legal obstacles. Optimal policy requires deploying both fuel and ticket taxes. A fuel tax of 20 U.S. cents per gallon (10 percent, at today''s fuel prices, corresponding to assessed environmental damage), or alternatively ticket taxes of 2.5 percent, would raise about US
'Fiscal devaluation' and fiscal consolidation : the VAT in troubled times by Ruud A. de Mooij( Book )
11 editions published in 2012 in English and held by 8 libraries worldwide
This paper focuses on two core tax design issues that arise in addressing current fiscal challenges It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation:' shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empirical evidence is presented which suggests that in Eurozone countries this may indeed improve the trade balance quite sizably in the short-run, though, as theory predicts, the effects eventually disappear. The paper then assesses the wider scope for VAT reform in meeting fiscal consolidation needs, developing and beginning to apply a methodology for finding additional VAT revenue in ways less distortionary and fairer than further raising the standard rate
Taxation and Development - Again by Michael Keen( Book )
7 editions published in 2012 in English and Undetermined and held by 3 libraries worldwide
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of "big ideas" in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on "informality" is decidedly limited. It also asks whether ideas of "state building" emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now
Taxation, bank leverage, and financial crises by Ruud A. de Mooij( Book )
6 editions published in 2013 in English and Undetermined and held by 2 libraries worldwide
That most corporate tax systems favor debt over equity finance is now widely recognized as, potentially, amplifying risks to financial stability. This paper makes a first attempt to explore, empirically, the link between this tax bias and the probability of financial crisis. It finds that greater tax bias is associated with significantly higher aggregate bank leverage, and that this in turn is associated with a significantly greater chance of crisis. The implication is that tax bias makes crises much more likely, and, conversely, that the welfare gains from policies to alleviate it can be subs
International taxation and the extractive industries by Philip Daniel( Book )
4 editions published between 2016 and 2017 in English and held by 1 library worldwide
Targeting, cascading, and indirect tax design by Michael Keen( Book )
5 editions published in 2013 in English and held by 1 library worldwide
This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point?and contrary to the common notion that ?a low rate on a broad base? is always good tax policy?may plausibly be large even at a low nominal tax rate and with few stages o
Sweden's welfare state : can the bumblebee keep flying? by Subhash Madhav Thakur( file )
1 edition published in 2003 in English and held by 0 libraries worldwide
The Swedish Prime Minister, Göran Persson, has used the analogy of a bumblebee to describe the success of the Swedish welfare state, saying "Think of a bumblebee. With its overly heavy body and little wings, supposedly it should not be able to fly, but it does." Drawing on its continued surveillance of the economic policies of IMF member states, this book examines the Swedish model and considers both its achievements and the challenges facing it in the 21st century. It also seeks to draw lessons from the Swedish experience for other countries that face similar challenges from developments in globalization and demographics
Coordinating Climate and Trade Policies by Michael Keen( file )
2 editions published in 2012 in English and held by 0 libraries worldwide
This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ internationally. It shows that tariff policy has a role in easing cross-country distributional concerns that can make non-uniform carbon pricing efficient and, more particularly, that Pareto-efficiency requires a form of BTA when carbon taxes in some countries are constrained, a special case being identified in which this has the simple structure envisaged in practical policy discusions
 
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Alternative Names
Keen, M.
Keen, M. 1956-
Keen, M. J.
Keen, M. J. 1956-
Keen, M. J. (Michael James), 1956-
Keen, Michael
Keen, Michael J. 1956-
Keen, Michael James
Keen Michael James 1956-....
Michael Keen economist (International Monetary Fund (IMF))
Michael Keen Wirtschaftswissenschaftler (International Monetary Fund (IMF))
Languages
English (170)
Russian (1)
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