WorldCat Identities

Keen, Michael

Overview
Works: 102 works in 348 publications in 2 languages and 5,424 library holdings
Genres: Conference papers and proceedings 
Roles: Author, Editor, Honoree
Classifications: HJ5711,
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 126 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 )

10 editions published between 2011 and 2012 in English and held by 86 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

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
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
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$10 billion if imposed worldwide, and US$3 billion if applied only in Europe
VAT attacks! by Michael Keen( Book )

2 editions published in 2007 in English and held by 8 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
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
'Fiscal Devaluation' and Fiscal Consolidation The VAT in Troubled Times by Ruud A. de Mooij( )

5 editions published in 2012 in English and held by 3 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
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

Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References
The Taxation and Regulation of Banks by Michael Keen( )

2 editions published in 2011 in English and held by 1 WorldCat member library 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 to collapse, and those that arise when, to avoid the harm this would cause, their creditors are bailed out. It also asks whether corrective taxation or a regulatory capital requirement is the better way to address these concerns. The results suggest a potential role for taxing bank borrowing, perhaps as an adjunct to minimum capital requirements, at marginal rates that rise quite sharply at low capital ratios (but are likely lower when the government cannot commit to its bailout policy), reaching levels higher than those of the bank taxes so far adopted or proposed."--Abstract
The modern VAT by Liam P Ebrill( Book )

2 editions published between 2001 and 2003 in Russian and English and held by 1 WorldCat member library worldwide

Annotation
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
Debt, Taxes, and Banks by Michael Keen( )

1 edition published in 2012 in English and held by 0 WorldCat member libraries worldwide

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage that underlay the 2009 financial crisis - but there is no empirical evidence to draw on. Guided by a simple model of banks' financing decisions in the presence of both regulatory constraints and tax asymmetries, this paper explores the impact of corporate tax bias on bank leverage, the use of hybrid instruments and regulatory capital ratios for a panel of over 14,000 commercial banks in 82 countries over nine years. On average, the sensitivity of banks' debt choices proves very similar to that of non-financial firms, consistent with rough offsetting of two opposing effects suggested by the theory. As the model predicts, somewhat counter-intuitively, the impact of tax on hybrids is generally weak or insignificant. Responsiveness to taxation varies significantly across banks, however: those holding smaller equity buffers, and larger banks, are noticeably less sensitive to tax
 
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Audience level: 0.61 (from 0.04 for Fiscal pol ... to 0.79 for Optimal no ...)

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 (111)

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