WorldCat Identities

Keen, Michael

Overview
Works: 115 works in 391 publications in 2 languages and 6,694 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 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 )

8 editions published in 2003 in English and Undetermined and held by 132 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 )

9 editions published in 2010 in English and held by 117 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 by International Monetary Fund( Book )

12 editions published between 2011 and 2012 in English and Undetermined and held by 99 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
Inequality and fiscal policy by Francesca Bastagli( Book )

3 editions published in 2015 in English and held by 53 WorldCat member libraries worldwide

The sizeable increase in income inequality experienced in advanced economies and many parts of the world since the 1990s and the severe consequences of the global economic and financial crisis have brought distributional issues to the top of the policy agenda. The challenge for many governments is to address concerns over rising inequality while simultaneously promoting economic efficiency and more robust economic growth. The book delves into this discussion by analyzing fiscal policy and its link with inequality. Fiscal policy is the government's most powerful tool for addressing inequality. It affects households 'consumption directly (through taxes and transfers) and indirectly (via incentives for work and production and the provision of public goods and individual services such as education and health). An important message of the book is that growth and equity are not necessarily at odds; with the appropriate mix of policy instruments and careful policy design, countries can in many cases achieve better distributional outcomes and improve economic efficiency. Country studies (on the Netherlands, China, India, Republic of Congo, and Brazil) demonstrate the diversity of challenges across countries and their differing capacity to use fiscal policy for redistribution. The analysis presented in the book builds on and extends work done at the IMF, and also includes contributions from leading academics
Coordinating tariff reduction and domestic tax reform by Michael Keen( Book )

7 editions published in 1999 in English and held by 24 WorldCat member libraries worldwide

Annotation
Pareto efficiency in international taxation by Michael Keen( Book )

4 editions published in 2000 in English and held by 23 WorldCat member libraries worldwide

Coordinating climate and trade policies : pareto efficiency and the role of border tax adjustments ; presented at CESifo Area Conference on Global Economy, February 2011 by Michael Keen( Book )

14 editions published between 2011 and 2012 in English and Undetermined and held by 16 WorldCat member libraries worldwide

This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether border tax adjustment (BTA) is warranted when carbon prices differ internationally. It shows that tariff policy has a role in easing crosscountry distributional concerns that can make non-uniform carbon pricing efficient, and 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 discussion. It also stresses - a point that has been overlooked in the policy debate - that the case for BTA depends critically on whether climate policies are pursued by carbon taxation or by cap-and-trade. -- environmental taxation ; cap-and-trade ; international trade ; Pareto efficiency ; border tax adjustments
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
The value-added tax : its causes and consequences by Michael Keen( Book )

12 editions published in 2007 in English and held by 14 WorldCat member libraries worldwide

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, of a system of equations describing the probability of VAT adoption and the revenue impact of the VAT. The sign of the revenue impact is generally ambiguous, but most countries that have adopted a VAT seem to have gained a more effective tax instrument in doing so
VAT attacks! by Michael Keen( Book )

2 editions published in 2007 in English and held by 9 WorldCat member 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
Indirect taxes on international aviation by Michael Keen( Book )

4 editions published in 2006 in English and held by 9 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 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
Taxation and Development - Again by Michael Keen( Book )

7 editions published in 2012 in English and Undetermined and held by 3 WorldCat member libraries 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 literature are likely to lead to practical advice much different from that commonly offered now
'Fiscal devaluation' and fiscal consolidation : the VAT in troubled times by Ruud A. de Mooij( Book )

4 editions published in 2012 in English and held by 2 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 quite sizably 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 beginning to apply a methodology for finding additional VAT revenue in ways less distortionary and fairer than further raising the standard rate
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
The Anatomy of the VAT by Michael Keen( )

2 editions published in 2013 in English and held by 1 WorldCat member library 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
Targeting, cascading, and indirect tax design by Michael Keen( )

1 edition published in 2013 in English and held by 0 WorldCat member libraries 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 (106)

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