WorldCat Identities

Keen, Michael

Overview
Works: 106 works in 447 publications in 2 languages and 6,349 library holdings
Genres: Conference papers and proceedings 
Roles: Author, Editor, Honoree
Classifications: HJ5711, 336.2714
Publication Timeline
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Most widely held works by Michael Keen
Labor market institutions and public regulation( Book )

10 editions published in 2004 in English and held by 231 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 )

8 editions published in 2003 in English and Undetermined and held by 131 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
Factors determining the performance of indexing systems / by Cyril Cleverdon, Jack Mills and Michael Keen by C. W Cleverdon( Book )

16 editions published in 1966 in English and Undetermined and held by 127 WorldCat member libraries worldwide

The taxation of petroleum and minerals : principles, problems and practice by Philip Daniel( Book )

9 editions published in 2010 in English and held by 116 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
Fiscal policy to mitigate climate change : a guide for policymakers( Book )

9 editions published between 2011 and 2012 in English and held by 83 WorldCat member libraries worldwide

Efforts to control atmospheric accumulations of greenhouse gases that threaten to heat up the planet are in their infancy. Although the IMF is not an environmental organization, environmental issues matter for the organization's mission when they have major implications for macroeconomic performance and fiscal policy. Climate change clearly passes both these tests. This volume provides practical guidelines for the design of fiscal policies (carbon taxes and emissions trading systems with allowance auctions) to reduce greenhouse gases. Not only are these instruments potentially the most effective at exploiting emission reduction opportunities in the near and longer term, but they can also generate for many countries a valuable new source of government revenue. The chapters, written by leading experts, explain the case for fiscal policies over other approaches; how these policies can be implemented; reasonable levels for emissions prices; policies for the forest sector; appropriate policy for developing countries; the most promising fiscal instruments for climate finance; and lessons to be drawn from prior policy experience. This is essential reading for policymakers in finance and environment ministries in developed and developing countries alike, and others grappling with balancing environmental and development concerns
Optimal nonlinear income taxation for the alleviation of poverty by S. M. Ravi Kanbur( Book )

16 editions published between 1990 and 1991 in English and held by 46 WorldCat member libraries worldwide

Vertical tax externalities in the theory of fiscal federalism by Michael Keen( Book )

8 editions published in 1997 in English and held by 27 WorldCat member libraries worldwide

It is indeed possible that a tax might be laid on a particular article by a State which might render it inexpedient that..a further tax..be laid on the same article by the Union
Pareto efficiency in international taxation by Michael Keen( Book )

5 editions published in 2000 in English and held by 25 WorldCat member libraries worldwide

This paper addresses a key but neglected task in the theory of international taxation, lent increased urgency by growing awareness of the potential gains from tax coordination: the characterization of Pareto-efficient international tax regimes. It shows that the Diamond-Mirrlees theorem on the desirability of production efficiency, which underlies the key tenets of policy advice in international taxation ? the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade ? is rendered inherently inapplicable to problems of international tax design by the distinctness of national budget constraints that is of the essence in thinking about international taxation. Conditions are established ? relating to the availability of explicit or implicit devices for reallocating tax revenues across countries ? under which production efficiency is nevertheless desirable, and a general characterization developed of the precise ways in which Pareto-efficient international taxation may require violation of established tenets
The "flat tax(es)" : principles and evidence by Michael Keen( Book )

21 editions published in 2006 in English and held by 15 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
The modern VAT by Liam P Ebrill( Book )

4 editions published between 2001 and 2003 in English and Russian and held by 15 WorldCat member libraries worldwide

Annotation
Tax revenue and (or?) trade liberalization by Thomas Baunsgaard( Book )

7 editions published in 2005 in English and held by 11 WorldCat member libraries worldwide

Annotation
Indirect taxes on international aviation by Michael Keen( Book )

11 editions published in 2006 in English and held by 10 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$10 billion if imposed worldwide, and US$3 billion if applied only in Europe
'Fiscal devaluation' and fiscal consolidation : the VAT in troubled times by Ruud A. de Mooij( Book )

12 editions published in 2012 in English and held by 9 WorldCat member libraries worldwide

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a ""fiscal devaluation"": shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empirical evidence is presented which suggests that in Eurozone countries this may indeed improve the trade balance in the short-run, though, as theory predicts, the effects eventually disappear. The paper then assesses the wider scope for VAT reform in meeting fiscal consolidation needs, developing and beginnin
Revenue mobilization in Sub-Saharan Africa : challenges from globalization by Michael Keen( Book )

3 editions published in 2009 in English and held by 5 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
Coordinating climate and trade policies : Pareto efficiency and the role of border tax adjustments by Michael Keen( Book )

9 editions published between 2011 and 2012 in English and held by 3 WorldCat member libraries worldwide

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 efficient and, more particularly, that Pareto-efficiency requires a form of BTA when carbon taxes in some countries are constrained, a special case being identified in which this has the simple structure envisaged in practical policy discussions. It also stresses--a point that has been overlooked in the policy debate--that the efficiency case for BTA depends critically on whether climate policies are pursued by carbon taxation or by cap-and-trade
The anatomy of the VAT by Michael Keen( Book )

4 editions published in 2013 in English and held by 2 WorldCat member libraries worldwide

"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 of the VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a 'policy gap' (in turn divided into effects of rate differentiation and exemption) and a 'compliance' gap (reflecting imperfect implementation), results pieced together for EU members suggest that the former are in almost all cases far larger than the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries"--Abstract
Taxation, bank leverage, and financial crises by Ruud A. de Mooij( Book )

5 editions published in 2013 in English and Undetermined and held by 2 WorldCat member libraries worldwide

That most corporate tax systems favor debt over equity finance is now widely recognized as, potentially, amplifying risks to financial stability. This paper makes a first attempt to explore, empirically, the link between this tax bias and the probability of financial crisis. It finds that greater tax bias is associated with significantly higher aggregate bank leverage, and that this in turn is associated with a significantly greater chance of crisis. The implication is that tax bias makes crises much more likely, and, conversely, that the welfare gains from policies to alleviate it can be subs
Taxation and Development - Again by Michael Keen( Book )

7 editions published in 2012 in English and Undetermined and held by 1 WorldCat member library worldwide

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' in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on 'informality' is decidedly limited. It also asks whether ideas of 'state building' emphasized in some of the recent
Targeting, cascading, and indirect tax design by Michael Keen( Book )

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

"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 be lower the wider the set of inputs that are taxed but, more to the point - and contrary to the common notion that "a low rate on a broad base" is always good tax policy - may plausibly be large even at a low nominal tax rate and with few stages of production"--Abstract
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

Sweden has long been viewed as epitomizing a particular approach to economic and social policy. To its advocates, the Swedish welfare state builds on a strong social consensus favoring extensive state intervention to ensure a high quality of life for all Swedes. To its critics, the Swedish system is marked by excessive government intervention and attendant inefficiencies. These contrasting views are captured in imagery used by Prime Minister Göran Persson: "Think of a bumblebee. With its overly heavy body and little wings, supposedly it should not be able to fly--but it does." The Swedish welfare state is the bumblebee that has managed to fly. This book draws on many years of IMF surveillance and policy advice to explain how it has done so, to assess the challenges that the Swedish model faces in the new century, to propose a strategy for dealing with those challenges, and to draw lessons for the many other countries that face similar challenges from globalization and demographics
 
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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-....

Languages
English (164)

Russian (1)

Covers
Changing customs : challenges and strategies for the reform of customs administrationThe taxation of petroleum and minerals : principles, problems and practiceThe modern VAT