WorldCat Identities

Keen, Michael

Overview
Works: 168 works in 414 publications in 2 languages and 2,901 library holdings
Genres: Conference proceedings  Catalogs  Exhibition catalogs 
Roles: Editor, Honoree, Collaborator
Classifications: QC903, 363.7387456
Publication Timeline
Key
Publications about  Michael Keen Publications about Michael Keen
Publications by  Michael Keen Publications by Michael Keen
Most widely held works by Michael Keen
Fiscal policy to mitigate climate change a guide for policymakers by Ruud A. de Mooij ( )
7 editions published between 2011 and 2012 in English and held by 690 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 effecti
Labor market institutions and public regulation ( Book )
8 editions published in 2004 in English and held by 216 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."--BOOK JACKET
Indirect taxes on international aviation by Michael Keen ( )
7 editions published in 2006 in English and held by 192 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
Revenue mobilization in Sub-Saharan Africa challenges from globalization by Michael Keen ( )
11 editions published between 2006 and 2009 in English and held by 177 WorldCat member libraries worldwide
Taxation and development, again by Michael Keen ( )
3 editions published in 2012 in English and held by 169 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
Coordinating climate and trade policies Pareto efficiency and the role of border tax adjustments by Michael Keen ( )
9 editions published between 2011 and 2012 in English and held by 163 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
Changing customs : challenges and strategies for the reform of customs administration by Michael Keen ( Book )
9 editions published in 2003 in English and held by 140 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 ( Book )
9 editions published in 2010 in English and held by 132 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 Economy and the 1984 budget ( Book )
3 editions published in 1984 in English and held by 80 WorldCat member libraries worldwide
Jewish ritual art in the Victoria & Albert Museum by Michael E Keen ( Book )
2 editions published in 1991 in English and held by 67 WorldCat member libraries worldwide
Taxation, bank leverage, and financial crises by Ruud A. de Mooij ( )
3 editions published in 2013 in English and held by 58 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 substantial - far greater than previous studies, which have ignored financial stability considerations, suggest"--Abstract
VAT attacks! by Michael Keen ( )
8 editions published in 2007 in English and held by 35 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
The value-added tax : its causes and consequences by Michael Keen ( Book )
13 editions published in 2007 in English and held by 29 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
Optimal non-linear income taxation for the alleviation of income poverty by S. M. Ravi Kanbur ( Book )
11 editions published between 1990 and 1991 in English and held by 27 WorldCat member libraries worldwide
Jeux sans frontieĢ€res : tax competition and tax coordination when countries differ in size by S. M. Ravi Kanbur ( Book )
8 editions published between 1991 and 1993 in English and held by 23 WorldCat member libraries worldwide
The Taxation and Regulation of Banks by Michael Keen ( )
4 editions published in 2011 in English and held by 21 WorldCat member libraries worldwide
The financial crisis has prompted a reconsideration of the taxation of financial institutions, with practice outstripping principle: France, Germany, the United Kingdom and several other European countries have now introduced some form of bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure, appropriate rate, and revenue yield of corrective taxation of financial institutions addressed to two externalities, consequent on excessive risk-taking, prominent in the crisis: those that arise when such institutions are simply allowed t
Tax competition and tax coordination when countries differ in size by S. M. Ravi Kanbur ( Book )
6 editions published in 1991 in English and Undetermined and held by 21 WorldCat member libraries worldwide
The Taxation of Petroleum and Minerals by Philip Daniel ( )
1 edition published in 2010 in English and held by 20 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. This book shows how the harnessing in few areas of economic life are the returns to good policy
Tax competition and leviathan by Jeremy Edwards ( Book )
11 editions published in 1994 in English and German and held by 20 WorldCat member libraries worldwide
Pareto efficiency in international taxation by Michael Keen ( Book )
3 editions published in 2000 in English and held by 19 WorldCat member libraries worldwide
 
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Audience Level
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Audience level: 0.63 (from 0.35 for Pareto eff ... to 0.90 for The Econom ...)
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 (134)
German (1)
Covers