Most widely held works by Michael Keen
Labor market institutions and public regulation ( Book )
6 editions published in 2004 in English and held by 196 libraries worldwide
Changing customs : challenges and strategies for the reform of customs administration ( Book )
8 editions published in 2003 in English and held by 132 libraries worldwide
This book, based on the practical experience of the IMF's Fiscal Affairs Department, sets out a strategy for successfully modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well designed audit policies. Having set out this strategy--and its benefits--the book discusses in depth what is required in terms of trade policy, valuation procedures, dealing with duty reliefs and exemptions, controlling transit movements, organizational reform, use of new technologies, private sector involvement, and designing incentive systems into an effective customs administration.--Publisher's description.
Factors determining the performance of indexing systems / by Cyril Cleverdon, Jack Mills and Michael Keen by Cyril W Cleverdon ( Book )
2 editions published in 1966 in English and held by 102 libraries worldwide
The taxation of petroleum and minerals : principles, problems and practice ( Book )
5 editions published in 2010 in English and held by 96 libraries worldwide
The Economy and the 1984 budget ( Book )
3 editions published in 1984 in English and held by 83 libraries worldwide
Jewish ritual art : in the Victoria and Albert Museum by Victoria and Albert Museum ( Book )
2 editions published in 1991 in English and held by 69 libraries worldwide
The "flat tax(es)" principles and evidence by Michael Keen ( Book )
8 editions published in 2006 in English and held by 57 libraries worldwide
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 quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it.
Indirect taxes on international aviation by Michael Keen ( Book )
7 editions published in 2006 in English and held by 51 libraries worldwide
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 is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the least legal obstacles. Optimal policy requires deploying both fuel and ticket taxes. A fuel tax of 20 U.S. cents per gallon (10 percent, at today's fuel prices, corresponding to assessed environmental damage), or alternatively ticket taxes of 2.5 percent, would raise about US$10 billion if imposed worldwide, and US$3 billion if applied only in Europe.
Domestic taxes and international trade some evidence by Michael Keen ( Book )
5 editions published in 2006 in English and held by 50 libraries worldwide
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 countries from 1967 to 2003 to examine the effects of these taxes on export performance, paying particular attention to the potentially complex dynamic effects to which theory points. It finds that increased reliance on VAT revenue tends to be associated with a sharp reduction in net exports, which quickly fades. This may reflect unrelated movements in consumption, and our preferred specifications point to no trade effects of the VAT in either the short or the long run. Our results also point, however, to powerful and complex effects from the corporate tax, the pattern of which is as theory would predict from a source-based tax of this kind. Increases in corporate taxation-whether measured by revenues or the statutory rate-are associated with sharp short-run increases in net exports (consistent with induced capital flows abroad); these are then subsequently and quickly reversed (consistent with increased income from investments abroad), leaving an increase in net exports that converges to zero.
Revenue mobilization in Sub-Saharan Africa challenges from globalization by Michael Keen ( Book )
8 editions published in 2009 in English and held by 47 libraries worldwide
Vertical tax externalities in the theory of fiscal federalism by Michael Keen ( Book )
6 editions published in 1997 in English and held by 28 libraries worldwide
Coordinating tariff reduction and domestic tax reform by Michael Keen ( Book )
5 editions published in 1999 in English and held by 26 libraries worldwide
Tax competition and tax coordination when countries differ in size by S. M. Ravi Kanbur ( Book )
5 editions published in 1991 in English and held by 23 libraries worldwide
Some international issues in commodity taxation by Michael Keen ( Book )
4 editions published in 2002 in English and held by 23 libraries worldwide
This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax not paid" transactions (motivated by the opportunity to pay no tax at all on transactions with international aspects). Assessment of the severity of the associated policy problems faces the difficulty that the observed extent of cross-border transactions conveys no information on the induced inefficiency that the possibility of such transactions may generate. Given the difficulty of securing coordination of national tax policies, much of the emphasis in dealing with these problems in the coming years is likely to be on administrative cooperation.
Dealing with increased risk of natural disasters : challenges and options by Paul K Freeman ( Book )
6 editions published in 2003 in English and held by 21 libraries worldwide
Natural disaster risk is emerging as an increasingly important constraint on economic development and poverty reduction. This paper first sets out the key stylized facts in the area-that the costs of disaster have been increasing, seem set to continue to increase, and bear especially heavily on the poorest. It then reviews the key economic issues at stake, focusing in particular on the actual and prospective roles of, and interaction between, market instruments and public interventions in dealing with disaster risk. Key sources of market failure include the difficulty of risk spreading and, perhaps even more fundamental, the Samaritan's dilemma: the underinvestment in protective measures associated with the rational expectation that others will provide support if disaster occurs. Innovations addressing each of these are discussed.
Pareto efficiency in international taxation by Michael Keen ( Book )
3 editions published in 2000 in English and held by 21 libraries worldwide
Optimal nonlinear income taxation for the alleviation of poverty by S. M. Ravi Kanbur ( Book )
3 editions published in 1991 in English and held by 21 libraries worldwide
VIVAT, CVAT and all that : new forms of value-added tax for federal systems by Michael Keen ( Book )
3 editions published in 2000 in English and held by 20 libraries worldwide
VAT attacks by Michael Keen ( Book )
8 editions published in 2007 in English and held by 19 libraries worldwide
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 most prominent of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising tax revenue. The second is the view that the VAT does a bad job of taxing the informal sector -and that tariffs might be a better revenue-raising instrument for many developing countries. The third attack is the most literal, by criminals rather than theorists: in the European Union and elsewhere, sophisticated VAT fraud, targeting its refund provisions, has become a serious concern.
Optimal non-linear income taxation for the alleviation of income poverty by S. M. Ravi Kanbur ( Book )
7 editions published between 1990 and 1991 in English and held by 18 libraries worldwide
Aeronautics, Commercial--Taxation Africa, Sub-Saharan Budget Commerce Commercial policy Competition, Imperfect Conference proceedings Corporations--Taxation--Econometric models Customs administration Customs administration--Automation Developing countries Economic policy Economics Europe Exhibition catalogs Externalities (Economics) Federal government Fiscal policy Fiscal policy--Mathematical models Flat-rate income tax Flat-rate income tax--Econometric models Great Britain Income distribution Indexing Information storage and retrieval systems Intergovernmental tax relations International trade International trade--Econometric models Jewish arts Labor market Manpower policy Mines and mineral resources--Taxation Mining leases Petroleum--Taxation Poor--Mathematical models Poor--Taxation Poverty Queen's University (Kingston, Ont.).--Institute for Economic Research Research Revenue Soviet Union--Former Soviet republics Tariff Taxation Taxation--Mathematical models Tax evasion Tax evasion--Econometric models Tax incidence United States Value-added tax Value-added tax--Econometric models
Keen, M. 1956-
Keen, M. J. 1956-
Keen, M. J. (Michael James), 1956-
Keen, Michael J. 1956-
Keen, Michael James
Keen, Michael James 1956-....
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