 | VAT, Tariffs, and Withholding : Border Taxes and Informality in Developing Countries Author/Editor: Michael Keen. Release Date:July, 2007 This paper explores the implications of a distinctive feature of the value added tax (VAT) that is stressed by practitioners but essentially ignored by theorists: that it functions, in part, as a tax more...
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| The Value-Added Tax : Its Causes and Consequences Author/Editor: Ben Lockwood, Michael Keen. Release Date:July, 2007 Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the more...
| Price: $18.00
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| VAT Attacks! Author/Editor: Michael Keen. Release Date:June, 2007 Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT more...
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| VAT Fraud and Evasion Author/Editor: Stephen Smith, Michael Keen. Release Date:February, 2007 Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European more...
| Price: $18.00
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| The "Flat Tax(es)" : Principles and Evidence Author/Editor: Ricardo Varsano, Kevin Kim, Michael Keen. Release Date:October, 2006 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 more...
| Price: $18.00
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| Indirect Taxes on International Aviation Author/Editor: Jon Strand, Michael Keen. Release Date:May, 2006 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 more...
| Price: $15.00
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| Domestic Taxes and International Trade : Some Evidence Author/Editor: Michael Keen, Murtaza H Syed. Release Date:February, 2006 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 more...
| Price: $15.00
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| Tax Revenue and (or?) Trade Liberalization Author/Editor: Michael Keen, Thomas Baunsgaard. Release Date:June, 2005 With the public finances of many developing and emerging market countries still heavily dependent on trade tax revenues, further trade liberalization may be hindered unless they are able to develop more...
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| The Russian Flat Tax Reform Author/Editor: Michael Keen, Alexander Klemm, Anna Ivanova. Release Date:January, 2005 Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT more...
| Price: $15.00
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 | Changing Customs : Challenges and Strategies for the Reform of Customs Administration Author/Editor: Michael Keen. Release Date:October, 2003 This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish more...
| Price: $25.00
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