Details about Michael Keen

Workplace:

International Monetary Fund (IMF), (more information at EDIRC)

Access statistics for papers by Michael Keen.

Last updated 2024-06-07. Update your information in the RePEc Author Service.

Short-id: pke22

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Working Papers

2024

1. Principles for Pareto Efficient Border Carbon Adjustment
   CESifo Working Paper Series, CESifo

2023

2. International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
   Policy Research Working Paper Series, The World Bank
   Also in IMF Working Papers, International Monetary Fund (2023)
3. Taxation and the environment: an overview of key issues for developing countries
   (La fiscalité et l'environnement: un aperçu des questions clés pour les pays en développement)
   Post-Print, HAL
4. Taxing Cryptocurrencies
   IMF Working Papers, International Monetary Fund View citations (4)
   Also in CESifo Working Paper Series, CESifo (2023) View citations (4)
   See also Journal Article Taxing cryptocurrencies, Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited (2023) (2023)

2022

5. Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni
   IEB Reports, Institut d'Economia de Barcelona (IEB)
6. Pareto-Improving Minimum Corporate Taxation
   CESifo Working Paper Series, CESifo View citations (3)
   Also in IMF Working Papers, International Monetary Fund (2021) View citations (9)
   See also Journal Article Pareto-improving minimum corporate taxation, Journal of Public Economics, Elsevier (2023) View citations (10) (2023)

2021

7. Border Carbon Adjustments: Rationale, Design and Impact
   IMF Working Papers, International Monetary Fund View citations (2)
   See also Journal Article Border carbon adjustments: rationale, design and impact, Fiscal Studies, John Wiley & Sons (2022) View citations (5) (2022)
8. Certain effects of random taxes
   Post-Print, HAL View citations (3)
   See also Journal Article Certain effects of random taxes, Journal of Public Economics, Elsevier (2021) View citations (6) (2021)

2020

9. Exploring Residual Profit Allocation
   IMF Working Papers, International Monetary Fund View citations (5)
   See also Journal Article Exploring Residual Profit Allocation, American Economic Journal: Economic Policy, American Economic Association (2023) View citations (2) (2023)

2018

10. Certain Effects of Uncertain Taxes
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
11. The Tax Cuts and Jobs Act: An Appraisal
    IMF Working Papers, International Monetary Fund View citations (8)

2017

12. Optimal Tax Administration
    IMF Working Papers, International Monetary Fund View citations (70)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (2)
    See also Journal Article Optimal tax administration, Journal of Public Economics, Elsevier (2017) View citations (57) (2017)

2016

13. After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change
    IMF Staff Discussion Notes, International Monetary Fund View citations (11)

2015

14. Base Erosion, Profit Shifting and Developing Countries
    IMF Working Papers, International Monetary Fund View citations (47)
    See also Journal Article Base Erosion, Profit Shifting and Developing Countries, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2016) View citations (83) (2016)
15. Estimating VAT Pass Through
    CESifo Working Paper Series, CESifo View citations (34)

2014

16. Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
    CESifo Working Paper Series, CESifo View citations (11)
17. Threshold, Informality, and Partitions of Compliance
    Working Papers, Cornell University, Department of Applied Economics and Management View citations (33)
    See also Journal Article Thresholds, informality, and partitions of compliance, International Tax and Public Finance, Springer (2014) View citations (46) (2014)

2013

18. Targeting, Cascading, and Indirect Tax Design
    IMF Working Papers, International Monetary Fund View citations (8)
    See also Journal Article Targeting, cascading and indirect tax design, Indian Growth and Development Review, Emerald Group Publishing Limited (2014) View citations (8) (2014)
19. Taxation, Bank Leverage, and Financial Crises
    IMF Working Papers, International Monetary Fund View citations (39)
20. The Anatomy of the VAT
    IMF Working Papers, International Monetary Fund View citations (60)
    See also Journal Article The Anatomy of the Vat, National Tax Journal, National Tax Association (2013) View citations (58) (2013)

2012

21. 'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (74)
    Also in IMF Working Papers, International Monetary Fund (2012) View citations (64)
    See also Chapter "Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (62) (2012)
22. Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments
    IMF Working Papers, International Monetary Fund View citations (1)
    Also in CESifo Working Paper Series, CESifo (2011) View citations (17)
    Discussion Papers, University of Exeter, Department of Economics (2011) View citations (17)
    See also Journal Article Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments, Journal of International Economics, Elsevier (2014) View citations (41) (2014)
23. Debt, Taxes, and Banks
    IMF Working Papers, International Monetary Fund View citations (39)
    See also Journal Article Debt, Taxes, and Banks, Journal of Money, Credit and Banking, Blackwell Publishing (2016) View citations (33) (2016)
24. Fiscal implications of climate change
    Policy Research Working Paper Series, The World Bank View citations (6)
    See also Journal Article Fiscal implications of climate change, International Tax and Public Finance, Springer (2013) View citations (14) (2013)
25. International Tax Competition and Coordination
    Working Papers, Max Planck Institute for Tax Law and Public Finance View citations (25)
26. Market-based instruments for international aviation and shipping as a source of climate finance
    Policy Research Working Paper Series, The World Bank View citations (10)
27. Taxation and Development: Again
    IMF Working Papers, International Monetary Fund View citations (36)

2011

28. Raising the Consumption Tax in Japan: Why, When, How?
    IMF Staff Discussion Notes, International Monetary Fund View citations (11)
29. The Taxation and Regulation of Banks
    IMF Working Papers, International Monetary Fund View citations (29)

2009

30. Climate Policy and the Recovery
    IMF Staff Position Notes, International Monetary Fund View citations (5)
31. Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization
    IMF Working Papers, International Monetary Fund View citations (57)
32. Theoretical Perspectives On Resource Tax Design
    Working Paper, Economics Department, Queen's University View citations (16)

2007

33. The Value Added Tax: Its Causes and Consequences
    Economics Working Papers, European University Institute View citations (20)
    Also in IMF Working Papers, International Monetary Fund (2007) View citations (20)
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (2007) View citations (19)
    See also Journal Article The value added tax: Its causes and consequences, Journal of Development Economics, Elsevier (2010) View citations (211) (2010)
34. VAT Attacks!
    IMF Working Papers, International Monetary Fund View citations (12)
    See also Journal Article VAT attacks!, International Tax and Public Finance, Springer (2007) View citations (7) (2007)
35. VAT Fraud and Evasion: What Do We Know, and What Can be Done?
    IMF Working Papers, International Monetary Fund View citations (66)
    See also Journal Article VAT Fraud and Evasion: What Do We Know and What Can Be Done?, National Tax Journal, National Tax Association (2006) View citations (71) (2006)
36. VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries
    IMF Working Papers, International Monetary Fund View citations (9)
    See also Journal Article VAT, tariffs, and withholding: Border taxes and informality in developing countries, Journal of Public Economics, Elsevier (2008) View citations (85) (2008)

2006

37. Domestic Taxes and International Trade: Some Evidence
    IMF Working Papers, International Monetary Fund View citations (37)
38. Indirect Taxes on International Aviation
    IMF Working Papers, International Monetary Fund View citations (4)
    See also Journal Article Indirect Taxes on International Aviation, Fiscal Studies, Institute for Fiscal Studies (2007) View citations (15) (2007)
39. The "Flat Tax(es)": Principles and Evidence
    IMF Working Papers, International Monetary Fund View citations (27)

2005

40. Coordinating tariff reduction and domestic tax reform under imperfect competition
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (42)
    Also in Other publications TiSEM, Tilburg University, School of Economics and Management (2004) View citations (1)
    Discussion Paper, Tilburg University, Center for Economic Research (2004) View citations (1)
    See also Journal Article Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition*, Review of International Economics, Wiley Blackwell (2005) View citations (44) (2005)
41. Revenue Sharing and Information Exchange under Non-Discriminatory Taxation
    Discussion Paper, Tilburg University, Center for Economic Research View citations (1)
    Also in Other publications TiSEM, Tilburg University, School of Economics and Management (2005)
    See also Journal Article Revenue Sharing and Information Exchange under Non‐discriminatory Taxation*, Scandinavian Journal of Economics, Wiley Blackwell (2007) View citations (8) (2007)
42. Tax Revenue and (or?) Trade Liberalization
    IMF Working Papers, International Monetary Fund View citations (137)
    See also Journal Article Tax revenue and (or?) trade liberalization, Journal of Public Economics, Elsevier (2010) View citations (214) (2010)
43. The Russian Flat Tax Reform
    IMF Working Papers, International Monetary Fund View citations (62)
    See also Journal Article The Russian ‘flat tax’ reform, Economic Policy, CEPR, CESifo, Sciences Po (2005) View citations (2) (2005)

2004

44. Financing New Investments Under Asymmetric Information: A General Approach
    Working Paper, Economics Department, Queen's University View citations (9)
    Also in Cahiers de recherche, CIRPEE (2004) View citations (8)
45. Incentives and Information Exchange in International Taxation
    Discussion Paper, Tilburg University, Center for Economic Research
    Also in Other publications TiSEM, Tilburg University, School of Economics and Management (2004)
    See also Journal Article Incentives and Information Exchange in International Taxation, International Tax and Public Finance, Springer (2006) View citations (21) (2006)
46. Information Sharing and International Taxation
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (5)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (2004) View citations (5)

2003

47. Dealing with Increased Risk of Natural Disasters: Challenges and Options
    IMF Working Papers, International Monetary Fund View citations (75)

2002

48. Corruption, extortion and evasion
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (5)
    Also in Working Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales (1996) View citations (30)
    Discussion Papers, University of Exeter, Department of Economics (1998) View citations (6)
    See also Journal Article Corruption, extortion and evasion, Journal of Public Economics, Elsevier (1999) View citations (180) (1999)
49. Some International Issues in Commodity Taxation
    IMF Working Papers, International Monetary Fund View citations (9)
50. Tax competition in federations and the welfare consequences of decentralization
    Discussion Papers, University of Exeter, Department of Economics View citations (3)
    See also Journal Article Tax competition in federations and the welfare consequences of decentralization, Journal of Urban Economics, Elsevier (2004) View citations (68) (2004)

2001

51. Pareto Efficiency in International Taxation
    Public Economics, University Library of Munich, Germany View citations (5)
    Also in CESifo Working Paper Series, CESifo (2000) View citations (9)
52. Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example
    CESifo Working Paper Series, CESifo
    See also Journal Article Tax principles and tax harmonization under imperfect competition: A cautionary example, European Economic Review, Elsevier (2002) View citations (32) (2002)

2000

53. VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems
    IMF Working Papers, International Monetary Fund View citations (22)

1999

54. Coordinating Tariff Reduction and Domestic Tax Reform
    IMF Working Papers, International Monetary Fund View citations (10)
    See also Journal Article Coordinating tariff reduction and domestic tax reform, Journal of International Economics, Elsevier (2002) View citations (123) (2002)
55. Redistribution
    Working Paper, Economics Department, Queen's University View citations (52)
    See also Chapter Redistribution, Handbook of Income Distribution, Elsevier (2000) View citations (6) (2000)

1997

56. Fiscal competition and the pattern of public spending
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (246)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1996) View citations (3)
    See also Journal Article Fiscal competition and the pattern of public spending, Journal of Public Economics, Elsevier (1997) View citations (268) (1997)
57. Vertical Tax Externalities in the Theory of Fiscal Federalism
    IMF Working Papers, International Monetary Fund View citations (26)
    See also Journal Article Vertical Tax Externalities in the Theory of Fiscal Federalism, IMF Staff Papers, Palgrave Macmillan (1998) View citations (189) (1998)

1996

58. Efficiency and the optimal direction of federal-state transfers
    IFS Working Papers, Institute for Fiscal Studies View citations (123)
    See also Journal Article Efficiency and the optimal direction of federal-state transfers, International Tax and Public Finance, Springer (1996) View citations (123) (1996)
59. Progressivity Effects of Structural Income Tax Reforms
    Studies in Economics, School of Economics, University of Kent View citations (3)
    Also in IFS Working Papers, Institute for Fiscal Studies (1996) View citations (3)
60. Simple rules for the optimal taxation of international capital income
    IFS Working Papers, Institute for Fiscal Studies View citations (6)
    See also Journal Article Simple Rules for the Optimal Taxation of International Capital Income, Scandinavian Journal of Economics, Wiley Blackwell (1997) View citations (30) (1997)
61. Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes
    Discussion Papers, VATT Institute for Economic Research
    Also in IFS Working Papers, Institute for Fiscal Studies (1994) View citations (14)
    See also Journal Article Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes, Economica, London School of Economics and Political Science (1998) View citations (3) (1998)

1994

62. Efficiency And The Fiscal Gap In Federal Systems
    Working Paper, Economics Department, Queen's University View citations (6)
63. Tax Competition and Leviathan
    CESifo Working Paper Series, CESifo View citations (4)
    Also in IFS Working Papers, Institute for Fiscal Studies (1994) View citations (2)
    See also Journal Article Tax competition and Leviathan, European Economic Review, Elsevier (1996) View citations (333) (1996)
64. The Comparison Between Destination and Origin Principles Under Imperfect Competition
    Economics Discussion Papers, University of Essex, Department of Economics View citations (4)
    Also in IFS Working Papers, Institute for Fiscal Studies (1994) View citations (14)
    See also Journal Article The comparison between destination and origin principles under imperfect competition, Journal of International Economics, Elsevier (1998) View citations (100) (1998)

1993

65. Evasion and Time Consistency in the Taxation of Capital Income
    Working Paper, Economics Department, Queen's University View citations (1)
    Also in IFS Working Papers, Institute for Fiscal Studies (1993) View citations (1)
    See also Journal Article Evasion and Time Consistency in the Taxation of Capital Income, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (1998) View citations (20) (1998)
66. Pareto efficiency, mixed taxation and the provision of public goods
    IFS Working Papers, Institute for Fiscal Studies View citations (4)

1991

67. Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size
    Working Paper, Economics Department, Queen's University View citations (9)
    See also Journal Article Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size, American Economic Review, American Economic Association (1993) View citations (573) (1993)
68. Needs and Targeting
    Working Paper, Economics Department, Queen's University
    See also Journal Article Needs and Targeting, Economic Journal, Royal Economic Society (1992) View citations (18) (1992)
69. Optimal non-linear income taxation for the alleviation of income poverty
    Policy Research Working Paper Series, The World Bank View citations (14)
    Also in Working Paper, Economics Department, Queen's University (1990)
    Economic Research Papers, University of Warwick - Department of Economics (1990)
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (1990) View citations (9)
    See also Journal Article Optimal non-linear income taxation for the alleviation of income-poverty, European Economic Review, Elsevier (1994) View citations (71) (1994)
70. Public Goods, Self-Selection and Optimal Income Taxation
    Working Paper, Economics Department, Queen's University View citations (52)
    See also Journal Article Public Goods, Self-Selection and Optimal Income Taxation, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (1993) View citations (157) (1993)
71. Tax competition and tax coordination: when countries differ in size
    Policy Research Working Paper Series, The World Bank View citations (25)
72. The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition
    Working Paper, Economics Department, Queen's University View citations (1)
    See also Journal Article The comparison between ad valorem and specific taxation under imperfect competition, Journal of Public Economics, Elsevier (1992) View citations (334) (1992)

1988

73. POVERTY, INCENTIVES AND LINEAR INCOME TAXATION
    Economic Research Papers, University of Warwick - Department of Economics
    Also in The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (1988) View citations (3)

Undated

74. When is Policy Harmonisation Desirable?
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (3)

Journal Articles

2023

1. Exploring Residual Profit Allocation
   American Economic Journal: Economic Policy, 2023, 15, (1), 70-109 View citations (2)
   See also Working Paper Exploring Residual Profit Allocation, IMF Working Papers (2020) View citations (5) (2020)
2. Pareto-improving minimum corporate taxation
   Journal of Public Economics, 2023, 225, (C) View citations (10)
   See also Working Paper Pareto-Improving Minimum Corporate Taxation, CESifo Working Paper Series (2022) View citations (3) (2022)
3. Taxing cryptocurrencies
   Oxford Review of Economic Policy, 2023, 39, (3), 478-497
   See also Working Paper Taxing Cryptocurrencies, IMF Working Papers (2023) View citations (4) (2023)

2022

4. Border carbon adjustments: rationale, design and impact
   Fiscal Studies, 2022, 43, (3), 209-234 View citations (5)
   See also Working Paper Border Carbon Adjustments: Rationale, Design and Impact, IMF Working Papers (2021) View citations (2) (2021)

2021

5. Certain effects of random taxes
   Journal of Public Economics, 2021, 203, (C) View citations (6)
   See also Working Paper Certain effects of random taxes, Post-Print (2021) View citations (3) (2021)

2020

6. Varieties of VAT pass through
   International Tax and Public Finance, 2020, 27, (4), 890-930 View citations (14)

2019

7. Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line
   Canadian Tax Journal, 2019, 67, (1), 27-39 View citations (1)

2018

8. Bank Taxes, Bailouts and Financial Crises
   FinanzArchiv: Public Finance Analysis, 2018, 74, (1), 4-33 View citations (4)

2017

9. International Tax Planning under the Destination-Based Cash Flow Tax
   National Tax Journal, 2017, 70, (4), 783-802 View citations (15)
10. Optimal tax administration
    Journal of Public Economics, 2017, 152, (C), 133-142 View citations (57)
    See also Working Paper Optimal Tax Administration, IMF Working Papers (2017) View citations (70) (2017)

2016

11. Base Erosion, Profit Shifting and Developing Countries
    FinanzArchiv: Public Finance Analysis, 2016, 72, (3), 268-301 View citations (83)
    See also Working Paper Base Erosion, Profit Shifting and Developing Countries, IMF Working Papers (2015) View citations (47) (2015)
12. Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages)
    National Tax Journal, 2016, 69, (2), 461-470
13. Debt, Taxes, and Banks
    Journal of Money, Credit and Banking, 2016, 48, (1), 5-33 View citations (33)
    See also Working Paper Debt, Taxes, and Banks, IMF Working Papers (2012) View citations (39) (2012)
14. Policy Forum: The Financial Activities Tax
    Canadian Tax Journal, 2016, 64, (2), 389-400 View citations (2)

2014

15. Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments
    Journal of International Economics, 2014, 94, (1), 119-128 View citations (41)
    See also Working Paper Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments, IMF Working Papers (2012) View citations (1) (2012)
16. Targeting, cascading and indirect tax design
    Indian Growth and Development Review, 2014, 7, (2), 181-201 View citations (8)
    See also Working Paper Targeting, Cascading, and Indirect Tax Design, IMF Working Papers (2013) View citations (8) (2013)
17. Thresholds, informality, and partitions of compliance
    International Tax and Public Finance, 2014, 21, (4), 536-559 View citations (46)
    See also Working Paper Threshold, Informality, and Partitions of Compliance, Working Papers (2014) View citations (33) (2014)

2013

18. Fiscal implications of climate change
    International Tax and Public Finance, 2013, 20, (1), 29-70 View citations (14)
    See also Working Paper Fiscal implications of climate change, Policy Research Working Paper Series (2012) View citations (6) (2012)
19. Planes, ships and taxes: charging for international aviation and maritime emissions
    (Work Stream 2: Paper on potential revenues from international maritime and aviation sector policy measures)
    Economic Policy, 2013, 28, (76), 701-749 View citations (11)
20. The Anatomy of the Vat
    National Tax Journal, 2013, 66, (2), 423-446 View citations (58)
    See also Working Paper The Anatomy of the VAT, IMF Working Papers (2013) View citations (60) (2013)

2011

21. CLIMATE POLICY IN CRISIS AND RECOVERY
    Journal of International Commerce, Economics and Policy (JICEP), 2011, 02, (01), 103-119 View citations (1)
22. Rethinking the Taxation of the Financial Sector *
    CESifo Economic Studies, 2011, 57, (1), 1-24 View citations (29)

2010

23. Tax and the Crisis
    Fiscal Studies, 2010, 31, (1), 43-79 View citations (37)
24. Tax revenue and (or?) trade liberalization
    Journal of Public Economics, 2010, 94, (9-10), 563-577 View citations (214)
    See also Working Paper Tax Revenue and (or?) Trade Liberalization, IMF Working Papers (2005) View citations (137) (2005)
25. The value added tax: Its causes and consequences
    Journal of Development Economics, 2010, 92, (2), 138-151 View citations (211)
    See also Working Paper The Value Added Tax: Its Causes and Consequences, Economics Working Papers (2007) View citations (20) (2007)

2009

26. What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries
    Journal of Economic Literature, 2009, 47, (1), 159-70 View citations (17)

2008

27. The “flat tax(es)”: principles and experience
    International Tax and Public Finance, 2008, 15, (6), 712-751 View citations (23)
28. VAT, tariffs, and withholding: Border taxes and informality in developing countries
    Journal of Public Economics, 2008, 92, (10-11), 1892-1906 View citations (85)
    See also Working Paper VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries, IMF Working Papers (2007) View citations (9) (2007)

2007

29. Indirect Taxes on International Aviation
    Fiscal Studies, 2007, 28, (1), 1-41 View citations (15)
    See also Working Paper Indirect Taxes on International Aviation, IMF Working Papers (2006) View citations (4) (2006)
30. Revenue Sharing and Information Exchange under Non‐discriminatory Taxation*
    Scandinavian Journal of Economics, 2007, 109, (3), 487-504 View citations (8)
    See also Working Paper Revenue Sharing and Information Exchange under Non-Discriminatory Taxation, Discussion Paper (2005) View citations (1) (2005)
31. VAT attacks!
    International Tax and Public Finance, 2007, 14, (4), 365-381 View citations (7)
    See also Working Paper VAT Attacks!, IMF Working Papers (2007) View citations (12) (2007)

2006

32. Financing and Taxing New Firms under Asymmetric Information
    FinanzArchiv: Public Finance Analysis, 2006, 62, (4), 471-502 View citations (31)
33. Incentives and Information Exchange in International Taxation
    International Tax and Public Finance, 2006, 13, (2), 163-180 View citations (21)
    See also Working Paper Incentives and Information Exchange in International Taxation, Discussion Paper (2004) (2004)
34. Information Sharing and International Taxation: A Primer
    International Tax and Public Finance, 2006, 13, (1), 81-110 View citations (39)
35. Is the VAT a Money Machine?
    National Tax Journal, 2006, 59, (4), 905-28 View citations (47)
36. Product Quality and the Optimal Structure of Commodity Taxes
    Journal of Public Economic Theory, 2006, 8, (4), 547-554 View citations (14)
37. VAT Fraud and Evasion: What Do We Know and What Can Be Done?
    National Tax Journal, 2006, 59, (4), 861-87 View citations (71)
    See also Working Paper VAT Fraud and Evasion: What Do We Know, and What Can be Done?, IMF Working Papers (2007) View citations (66) (2007)

2005

38. Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition*
    Review of International Economics, 2005, 13, (2), 385-390 View citations (44)
    See also Working Paper Coordinating tariff reduction and domestic tax reform under imperfect competition, Other publications TiSEM (2005) View citations (42) (2005)
39. Cornell-ISPE Conference on Public Finance and Development
    Journal of Public Economics, 2005, 89, (4), 567-570
40. The Russian ‘flat tax’ reform
    (Income tax evasion: A theoretical analysis)
    Economic Policy, 2005, 20, (43), 398-444 View citations (2)
    See also Working Paper The Russian Flat Tax Reform, IMF Working Papers (2005) View citations (62) (2005)

2004

41. Pareto-Efficient International Taxation
    American Economic Review, 2004, 94, (1), 259-275 View citations (52)
42. Tax competition in federations and the welfare consequences of decentralization
    Journal of Urban Economics, 2004, 56, (3), 397-407 View citations (68)
    See also Working Paper Tax competition in federations and the welfare consequences of decentralization, Discussion Papers (2002) View citations (3) (2002)
43. The optimal threshold for a value-added tax
    Journal of Public Economics, 2004, 88, (3-4), 559-576 View citations (99)

2003

44. Leviathan and Capital Tax Competition in Federations
    Journal of Public Economic Theory, 2003, 5, (2), 177-199 View citations (89)

2002

45. Coordinating tariff reduction and domestic tax reform
    Journal of International Economics, 2002, 56, (2), 489-507 View citations (123)
    See also Working Paper Coordinating Tariff Reduction and Domestic Tax Reform, IMF Working Papers (1999) View citations (10) (1999)
46. Does Federalism Lead to Excessively High Taxes?
    American Economic Review, 2002, 92, (1), 363-370 View citations (264)
47. Tax principles and tax harmonization under imperfect competition: A cautionary example
    European Economic Review, 2002, 46, (8), 1559-1568 View citations (32)
    See also Working Paper Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example, CESifo Working Paper Series (2001) (2001)
48. The Croatian profit tax: an ACE in practice
    Fiscal Studies, 2002, 23, (3), 401-418 View citations (64)
49. The German Tax Reform of 2000
    International Tax and Public Finance, 2002, 9, (5), 603-621 View citations (16)

2001

50. Preferential Regimes Can Make Tax Competition Less Harmful
    National Tax Journal, 2001, 54, (4), 757-62 View citations (158)

2000

51. Political uncertainty and the earmarking of environmental taxes
    Journal of Public Economics, 2000, 75, (3), 315-340 View citations (80)
52. Tax Reform and Progressivity
    Economic Journal, 2000, 110, (460), 50-68 View citations (22)

1999

53. Corruption, extortion and evasion
    Journal of Public Economics, 1999, 74, (3), 395-430 View citations (180)
    See also Working Paper Corruption, extortion and evasion, LIDAM Reprints CORE (2002) View citations (5) (2002)
54. Viva VIVAT!
    International Tax and Public Finance, 1999, 6, (2), 741-751 View citations (4)

1998

55. Editorial Note
    International Tax and Public Finance, 1998, 5, (3), 243-243
56. Evasion and Time Consistency in the Taxation of Capital Income
    International Economic Review, 1998, 39, (2), 461-76 View citations (20)
    See also Working Paper Evasion and Time Consistency in the Taxation of Capital Income, Working Paper (1993) View citations (1) (1993)
57. Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes
    Economica, 1998, 65, (258), 179-192 View citations (3)
    See also Working Paper Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes, Discussion Papers (1996) (1996)
58. The balance between specific and ad valorem taxation
    Fiscal Studies, 1998, 19, (1), 1-37 View citations (83)
59. The comparison between destination and origin principles under imperfect competition
    Journal of International Economics, 1998, 45, (2), 323-350 View citations (100)
    See also Working Paper The Comparison Between Destination and Origin Principles Under Imperfect Competition, Economics Discussion Papers (1994) View citations (4) (1994)
60. Vertical Tax Externalities in the Theory of Fiscal Federalism
    IMF Staff Papers, 1998, 45, (3), 454-485 View citations (189)
    See also Working Paper Vertical Tax Externalities in the Theory of Fiscal Federalism, IMF Working Papers (1997) View citations (26) (1997)

1997

61. Fiscal competition and the pattern of public spending
    Journal of Public Economics, 1997, 66, (1), 33-53 View citations (268)
    See also Working Paper Fiscal competition and the pattern of public spending, LIDAM Reprints CORE (1997) View citations (246) (1997)
62. Peculiar Institutions: A British Perspective on Tax Policy in the United States
    National Tax Journal, 1997, 50, (4), 779-802 View citations (6)
    Also in Fiscal Studies, 1997, 18, (4), 371-400 (1997) View citations (10)
63. Simple Rules for the Optimal Taxation of International Capital Income
    Scandinavian Journal of Economics, 1997, 99, (3), 447-461 View citations (30)
    See also Working Paper Simple rules for the optimal taxation of international capital income, IFS Working Papers (1996) View citations (6) (1996)
64. Taxation, Redistribution and Economic Integration
    International Tax and Public Finance, 1997, 4, (4), 403-405

1996

65. Editorial note
    International Tax and Public Finance, 1996, 3, (3), 237-237
66. Efficiency and the optimal direction of federal-state transfers
    International Tax and Public Finance, 1996, 3, (2), 137-155 View citations (123)
    See also Working Paper Efficiency and the optimal direction of federal-state transfers, IFS Working Papers (1996) View citations (123) (1996)
67. Tax competition and Leviathan
    European Economic Review, 1996, 40, (1), 113-134 View citations (333)
    See also Working Paper Tax Competition and Leviathan, CESifo Working Paper Series (1994) View citations (4) (1994)

1995

68. Introduction
    International Tax and Public Finance, 1995, 2, (1), 5-6

1994

69. Corporation tax asymmetries and investment: Evidence from U.K. panel data
    Journal of Public Economics, 1994, 53, (3), 395-418 View citations (49)
70. Labor Supply and Targeting in Poverty Alleviation Programs
    The World Bank Economic Review, 1994, 8, (2), 191-211 View citations (51)
71. Optimal non-linear income taxation for the alleviation of income-poverty
    European Economic Review, 1994, 38, (8), 1613-1632 View citations (71)
    See also Working Paper Optimal non-linear income taxation for the alleviation of income poverty, Policy Research Working Paper Series (1991) View citations (14) (1991)

1993

72. Domestic tax reform and international oligopoly
    Journal of Public Economics, 1993, 51, (1), 55-74 View citations (29)
73. Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size
    American Economic Review, 1993, 83, (4), 877-92 View citations (573)
    See also Working Paper Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size, Working Paper (1991) View citations (9) (1991)
74. Public Goods, Self-Selection and Optimal Income Taxation
    International Economic Review, 1993, 34, (3), 463-78 View citations (157)
    See also Working Paper Public Goods, Self-Selection and Optimal Income Taxation, Working Paper (1991) View citations (52) (1991)
75. The welfare economics of tax co-ordination in the European Community: a survey
    Fiscal Studies, 1993, 14, (2), 15-36 View citations (73)

1992

76. Needs and Targeting
    Economic Journal, 1992, 102, (410), 67-79 View citations (18)
    See also Working Paper Needs and Targeting, Working Paper (1991) (1991)
77. The comparison between ad valorem and specific taxation under imperfect competition
    Journal of Public Economics, 1992, 49, (3), 351-367 View citations (334)
    See also Working Paper The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition, Working Paper (1991) View citations (1) (1991)

1991

78. Corporation Tax Asymmetries and Optimal Financial Policy
    Oxford Economic Papers, 1991, 43, (2), 280-91 View citations (5)
79. Product Quality Under Specific and Ad Valorem Taxation
    Public Finance Review, 1991, 19, (2), 238-247 View citations (15)
80. Tax Reform
    Oxford Review of Economic Policy, 1991, 7, (3), 50-67

1990

81. Allocating Taxes to Households: A Methodology
    Oxford Economic Papers, 1990, 42, (1), 210-30 View citations (10)
82. Welfare Effects of Capital Income Tax Reform in a Growing World Economy
    Public Finance = Finances publiques, 1990, 45, (2), 283-303 View citations (2)
83. Welfare analysis and intertemporal substitution
    Journal of Public Economics, 1990, 42, (1), 47-66 View citations (14)

1989

84. Pareto-improving indirect tax harmonisation
    European Economic Review, 1989, 33, (1), 1-12 View citations (57)

1988

85. Measuring the inefficiences of tax systems
    Journal of Public Economics, 1988, 35, (3), 265-287 View citations (3)

1987

86. Commodity Taxation for Maximum Revenue
    Public Finance Review, 1987, 15, (4), 371-385 View citations (6)
87. Welfare effects of commodity tax harmonisation
    Journal of Public Economics, 1987, 33, (1), 107-114 View citations (54)

1986

88. Zero Expenditures and the Estimation of Engel Curves
    Journal of Applied Econometrics, 1986, 1, (3), 277-86 View citations (76)

1985

89. Inflation and Non-neutralities in the Taxation of Corporate
    Oxford Economic Papers, 1985, 37, (4), 552-75 View citations (1)
90. Taxes, Investment and Q
    The Review of Economic Studies, 1985, 52, (4), 665-679 View citations (7)

1984

91. Estimating consumption from expenditure data
    Journal of Public Economics, 1984, 23, (1-2), 169-181 View citations (26)
92. The 1984 Budget, the Finance Bill and corporate finance: a correction
    Fiscal Studies, 1984, 5, (4), 64-64
93. Wealth Maximization and the Cost of Capital: A Comment
    The Quarterly Journal of Economics, 1984, 99, (1), 211-214 View citations (21)

1983

94. How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes
    European Economic Review, 1983, 23, (3), 339-358 View citations (38)
95. Single-crossing conditions in comparisons of tax progressivity
    Journal of Public Economics, 1983, 20, (3), 373-380 View citations (42)

Chapters

2012

1. "Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times
   A chapter in Fiscal Policy after the Financial Crisis, 2012, pp 443-485 View citations (62)
   See also Working Paper 'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times, National Bureau of Economic Research, Inc (2012) View citations (74) (2012)

2008

2. Tax Policy and Subsidiarity in the European Union
   Springer View citations (1)

2000

3. Redistribution
   Chapter 12 in Handbook of Income Distribution, 2000, vol. 1, pp 677-789 View citations (6)
   See also Working Paper Redistribution, Economics Department, Queen's University (1999) View citations (52) (1999)

Undated

4. The theory of international tax competition and coordination
   University of Munich, Department of Economics View citations (184)