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The Tax Cuts and Jobs Act: An Appraisal

Author/Editor: Nigel A Chalk, Michael Keen, Victoria J Perry.

Release Date:August, 2018

This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the more...



Price: $18.00
Optimal Tax Administration

Author/Editor: Michael Keen, Joel Slemrod.

Release Date:January, 2017

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking more...



Price: $18.00
After Paris : Fiscal, Macroeconomic and Financial Implications of Global Climate Change

Author/Editor: Mai Farid, Michael Keen, Michael G Papaioannou, Ian W H Parry, Catherine A Pattillo, Anna Ter-Martirosyan.

Release Date:January, 2016

This paper discusses the implications of climate change for fiscal, financial, and macroeconomic policies. Most pressing is the use of carbon taxes (or equivalent trading systems) to implement the more...



Price: $10.00
Inequality and Fiscal Policy

Author/Editor: Benedict J Clements, Ruud A de Mooij, Sanjeev Gupta, Michael Keen.

Release Date:September, 2015

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 more...



Price: $20.00
Base Erosion, Profit Shifting and Developing Countries

Author/Editor: Ernesto Crivelli, Ruud A. de Mooij, Michael Keen.

Release Date:May, 2015

International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable more...



Price: $18.00
The Anatomy of the VAT

Author/Editor: Michael Keen.

Release Date:May, 2013

This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last more...



Price: $18.00
Targeting, Cascading, and Indirect Tax Design

Author/Editor: Michael Keen.

Release Date:February, 2013

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 more...



Price: $18.00
Taxation, Bank Leverage, and Financial Crises

Author/Editor: Ruud A de Mooij, Michael Keen, Masanori Orihara.

Release Date:February, 2013

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, more...



Price: $18.00
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments

Author/Editor: Michael Keen, Christos Kotsogiannis.

Release Date:December, 2012

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 more...



Price: $18.00
Fiscal Policy to Mitigate Climate Change : A Guide for Policymakers

Author/Editor: Ruud A de Mooij, Michael Keen, Ian W H Parry.

Release Date:September, 2012

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 more...



Price: $28.00
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