 | Pareto-Improving Minimum Corporate Taxation Author/Editor: Shafik Hebous, Michael Keen. Release Date:October, 2021 The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, more...
| Price: $5.00
|
| Border Carbon Adjustments: Rationale, Design and Impact Author/Editor: Michael Keen, Ian Parry, James Roaf. Release Date:September, 2021 This paper assesses the rationale, design, and impacts of border carbon adjustments (BCAs). Large disparities in carbon pricing between countries raise concerns about competitiveness and emissions more...
| Price: $5.00
|
| Exploring Residual Profit Allocation Author/Editor: Sebastian Beer, Ruud A de Mooij, Shafik Hebous, Michael Keen, Li Liu. Release Date:February, 2020 Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ more...
| Price: $18.00
|
| 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
|
.jpg) | 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: $0.00
|
| 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
|
|
Help