WorldCat Identities

Keen, Michael

Works: 111 works in 598 publications in 1 language and 10,054 library holdings
Genres: Conference papers and proceedings 
Roles: Author, Editor, Honoree
Classifications: HD5764.A6, 331.12042094
Publication Timeline
Most widely held works by Michael Keen
Labor market institutions and public regulation( Book )

10 editions published in 2004 in English and held by 230 WorldCat member libraries worldwide

"The six studies collected in this CESifo volume analyze the sometimes unpredictable effects of public regulation on the labor market. Examining a wide range of policy interventions - from subsidized employment to an increased tax on capital - and using a variety of methodologies to analyze them, these contributions by leading scholars of the European labor market will advance the policy debate over regulation at a time of serious labor market problems in Europe and elsewhere."--Jacket
Changing customs : challenges and strategies for the reform of customs administration by International Monetary Fund( Book )

9 editions published in 2003 in English and held by 133 WorldCat member 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
The taxation of petroleum and minerals : principles, problems and practice by Philip Daniel( Book )

10 editions published in 2010 in English and held by 121 WorldCat member libraries worldwide

Oil, gas, and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly
The "flat tax(es)" : principles and evidence by Kevin Kim( Book )

39 editions published in 2006 in English and held by 21 WorldCat member 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
Domestic taxes and international trade : some evidence by Michael Keen( Book )

11 editions published in 2006 in English and held by 18 WorldCat member 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
Indirect taxes on international aviation by Jon Strand( Book )

11 editions published in 2006 in English and held by 15 WorldCat member 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
Revenue mobilization in Sub-Saharan Africa : challenges from globalization by Mario Mansour( Book )

15 editions published between 2006 and 2009 in English and held by 13 WorldCat member libraries worldwide

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 between resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in rates and evidence of substantial base-narrowing-something of a puzzle-and trade tax revenue reductions have been largely offset by other measures. Options for dealing with the continuation and intensification of the challenges, which the present crisis is likely to accelerate-including through regional cooperation-are discussed
Optimal Tax Administration by Michael Keen( Book )

8 editions published between 2016 and 2017 in English and Undetermined and held by 4 WorldCat member libraries worldwide

This paper sets out the analytics of optimal tax administration, focusing on three questions. The first concerns the usefulness of the concept of the 'compliance gap' - the difference between the amount of tax legally due and that actually collected. The second question is: What do policy makers need to know about the costs and effectiveness of administrative interventions in order to set them optimally? The third question is: Is it better to raise an additional revenue by raising statutory tax rates or by strengthening tax administration so as to improve compliance? The key to the answers to these questions set out in this paper is the concept of the enforcement elasticity of tax revenue: the responsiveness of revenue collected to administrative interventions
International taxation and the extractive industries by Philip Daniel( Book )

6 editions published between 2016 and 2017 in English and held by 3 WorldCat member libraries worldwide

This book offers a comprehensive overview of the theory and practice involved in designing policies on the international aspects of tax regimes for extractive industries exploiting oil, gas, or minerals, with a particular focus on developing and emerging economies. It addresses key topics such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations, international tax treaty strategies in resource-rich countries, extractive investments, transfer pricing issues, design of joint development zone treaties, tax competition and coordination in extractive industries. Furthermore, the book reviews international tax rules, covering both developments in the G20 - OECD BEPS project and more radical proposals, identifying core challenges in the extractive sector
Targeting, cascading, and indirect tax design by Michael Keen( Book )

5 editions published in 2013 in English and held by 1 WorldCat member library worldwide

Cover; Contents; I. Introduction; II. When are the Poor Best Served by a Reduced Rate?; Tables; 1. VATs with a Single Rate at Time of Introduction; Figures; 1. Distributional Impact of Zero-rating in Mexico; 2. Removing Zero-rating in the U.K., With and Without Compensation; 3. India: Distribution of Benefits of Curative Health Care; III. The Anatomy of Cascading; 4. The Deadweight Loss from Input Taxation; 2. The Deadweight Loss from Input Taxation-Illustrative Calculations; 3. Effective Tax Rates with Cascading-Illustrative Calculations
Sweden's welfare state : can the bumblebee keep flying? by Subhash Madhav Thakur( )

1 edition published in 2003 in English and held by 0 WorldCat member libraries worldwide

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Audience level: 0.62 (from 0.04 for Sweden's w ... to 0.67 for Labor mark ...)

Labor market institutions and public regulation
Alternative Names
Keen, M.

Keen, M. 1956-

Keen, M. J.

Keen, M. J. 1956-

Keen, M. J. (Michael James), 1956-

Keen, Michael

Keen, Michael J. 1956-

Keen, Michael James

Keen Michael James 1956-....

Michael Keen economist (International Monetary Fund (IMF))

Michael Keen Wirtschaftswissenschaftler (International Monetary Fund (IMF))

English (124)

Changing customs : challenges and strategies for the reform of customs administrationThe taxation of petroleum and minerals : principles, problems and practice