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Most popular at the top

  • The Taxation and Regulation of Banksby Michael Keen

    International Monetary Fund 2011; US$ 9.00

    The financial crisis has prompted a reconsideration of the taxation of financial institutions, with practice outstripping principle: France, Germany, the United Kingdom and several other European countries have now introduced some form of bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the... more...

  • The Anatomy of the VATby Michael Keen

    International Monetary Fund 2013; US$ 9.00

    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 twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in ‘C-efficiency' (an indicator of the departure... more...

  • VAT Attacks!by Michael Keen

    International Monetary Fund 2007; US$ 9.00

    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 would seem to have been a remarkable success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the... more...

  • Taxation and Development - Againby Michael Keen

    International Monetary Fund 2012; US$ 9.00

    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’... more...

  • Targeting, Cascading, and Indirect Tax Designby Michael Keen

    International Monetary Fund 2013; US$ 9.00

    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... more...

  • VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countriesby Michael Keen

    International Monetary Fund 2007; US$ 9.00

    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 on the purchases of informal operators from formal sector businesses and, not least, on their imports. It stresses too the potential importance of the... more...

  • Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustmentsby Michael Keen; Christos Kotsogiannis

    International Monetary Fund 2012; US$ 9.00

    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... more...

  • The Value-Added Tax: Its Causes and Consequencesby Ben Lockwood; Michael Keen

    International Monetary Fund 2007; US$ 9.00

    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 marginal cost of public funds if and only if it also leads an optimizing government to increase the tax ratio. This leads to the estimation, on a large panel,... more...

  • Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalizationby Mario Mansour; Michael Keen

    International Monetary Fund 2009; US$ 9.00

    This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features needed to meaningfully address these issues: a distinction... more...

  • Optimal Tax Administrationby Michael Keen; Joel Slemrod

    International Monetary Fund 2017; US$ 9.00

    This paper sets out a framework for analyzing optimal interventions by a tax administration, onethat parallels and can be closely integrated with established frameworks for thinking aboutoptimal tax policy. Its key contribution is the development of a summary measure of the impactof administrative interventions—the “enforcement elasticity of tax revenue”—that... more...