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1 - 10 of 25 results for "Keen, Michael"

The Taxation and Regulation of Banks

The financial crisis has prompted a reconsideration of the taxation of financial institutions, with...

The Anatomy of the VAT

This paper sets out some tools for understanding the performance of the value added tax (VAT)....

VAT Attacks!

Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old....

Taxation and Development - Again

Issues of taxation and development, which have long been a central concern of the IMF, have...

Targeting, Cascading, and Indirect Tax Design

This paper addresses two fundamental issues in indirect tax design. It first revisits the case for...

VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries

This paper explores the implications of a distinctive feature of the value added tax (VAT) that is...

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

This paper explores the role of trade instruments in globally efficient climate policies, focusing...

The Value-Added Tax: Its Causes and Consequences

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address...

Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization

This paper evaluates the nature and extent of, and possible responses to, two of the central...

Optimal Tax Administration

This paper sets out a framework for analyzing optimal interventions by a tax administration, onethat...