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Details about Michael Keen

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Postal address:Fiscal Affairs Department International Monetary Fund Washington DC 20431 USA
Workplace:International Monetary Fund (IMF), (more information at EDIRC)

Access statistics for papers by Michael Keen.

Last updated 2019-05-26. Update your information in the RePEc Author Service.

Short-id: pke22


Jump to Journal Articles Chapters

Working Papers

2018

  1. Certain Effects of Uncertain Taxes
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
  2. The Tax Cuts and Jobs Act: An Appraisal
    IMF Working Papers, International Monetary Fund Downloads View citations (1)

2017

  1. Optimal Tax Administration
    IMF Working Papers, International Monetary Fund Downloads View citations (7)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) Downloads View citations (1)

    See also Journal Article in Journal of Public Economics (2017)

2016

  1. After Paris; Fiscal, Macroeconomic and Financial Implications of Global Climate Change
    IMF Staff Discussion Notes, International Monetary Fund Downloads View citations (6)

2015

  1. Base Erosion, Profit Shifting and Developing Countries
    IMF Working Papers, International Monetary Fund Downloads View citations (16)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2016)
  2. Estimating VAT Pass Through
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (10)

2014

  1. Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (3)
  2. Threshold, Informality, and Partitions of Compliance
    Working Papers, Cornell University, Department of Applied Economics and Management Downloads View citations (18)
    See also Journal Article in International Tax and Public Finance (2014)

2013

  1. Targeting, Cascading, and Indirect Tax Design
    IMF Working Papers, International Monetary Fund Downloads View citations (2)
    See also Journal Article in Indian Growth and Development Review (2014)
  2. Taxation, Bank Leverage, and Financial Crises
    IMF Working Papers, International Monetary Fund Downloads View citations (13)
  3. The Anatomy of the VAT
    IMF Working Papers, International Monetary Fund Downloads View citations (16)
    See also Journal Article in National Tax Journal (2013)

2012

  1. 'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (35)
    Also in IMF Working Papers, International Monetary Fund (2012) Downloads View citations (29)

    See also Chapter (2012)
  2. Coordinating Climate and Trade Policies; Pareto Efficiency and the Role of Border Tax Adjustments
    IMF Working Papers, International Monetary Fund Downloads View citations (1)
    Also in Discussion Papers, University of Exeter, Department of Economics (2011) Downloads View citations (6)
    CESifo Working Paper Series, CESifo Group Munich (2011) Downloads View citations (8)

    See also Journal Article in Journal of International Economics (2014)
  3. Debt, Taxes, and Banks
    IMF Working Papers, International Monetary Fund Downloads View citations (11)
    See also Journal Article in Journal of Money, Credit and Banking (2016)
  4. Fiscal implications of climate change
    Policy Research Working Paper Series, The World Bank Downloads View citations (1)
    See also Journal Article in International Tax and Public Finance (2013)
  5. International Tax Competition and Coordination
    Working Papers, Max Planck Institute for Tax Law and Public Finance Downloads View citations (4)
  6. Market-based instruments for international aviation and shipping as a source of climate finance
    Policy Research Working Paper Series, The World Bank Downloads View citations (3)
  7. Taxation and Development; Again
    IMF Working Papers, International Monetary Fund Downloads View citations (5)

2011

  1. Raising the Consumption Tax in Japan; Why, When, How?
    IMF Staff Discussion Notes, International Monetary Fund Downloads View citations (3)
  2. The Taxation and Regulation of Banks
    IMF Working Papers, International Monetary Fund Downloads View citations (14)

2009

  1. Climate Policy and the Recovery
    IMF Staff Position Notes, International Monetary Fund Downloads View citations (5)
  2. Revenue Mobilization in Sub-Saharan Africa; Challenges from Globalization
    IMF Working Papers, International Monetary Fund Downloads View citations (47)
  3. Theoretical Perspectives On Resource Tax Design
    Working Paper, Economics Department, Queen's University Downloads View citations (7)

2007

  1. The Value Added Tax: Its Causes and Consequences
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics Downloads View citations (8)
    Also in Economics Working Papers, European University Institute (2007) Downloads View citations (8)
    IMF Working Papers, International Monetary Fund (2007) Downloads View citations (11)

    See also Journal Article in Journal of Development Economics (2010)
  2. VAT Attacks!
    IMF Working Papers, International Monetary Fund Downloads View citations (10)
    See also Journal Article in International Tax and Public Finance (2007)
  3. VAT Fraud and Evasion; What Do We Know, and What Can be Done?
    IMF Working Papers, International Monetary Fund Downloads View citations (49)
    See also Journal Article in National Tax Journal (2006)
  4. VAT, Tariffs, and Withholding; Border Taxes and Informality in Developing Countries
    IMF Working Papers, International Monetary Fund Downloads View citations (7)
    See also Journal Article in Journal of Public Economics (2008)

2006

  1. Domestic Taxes and International Trade; Some Evidence
    IMF Working Papers, International Monetary Fund Downloads View citations (16)
  2. Indirect Taxes on International Aviation
    IMF Working Papers, International Monetary Fund Downloads View citations (2)
    See also Journal Article in Fiscal Studies (2007)
  3. The "Flat Tax(es)"; Principles and Evidence
    IMF Working Papers, International Monetary Fund Downloads View citations (27)

2005

  1. Coordinating tariff reduction and domestic tax reform under imperfect competition
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (23)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (2004) Downloads View citations (1)

    See also Journal Article in Review of International Economics (2005)
  2. Revenue Sharing and Information Exchange under Non-Discriminatory Taxation
    Discussion Paper, Tilburg University, Center for Economic Research Downloads
    See also Journal Article in Scandinavian Journal of Economics (2007)
  3. Tax Revenue and (or?) Trade Liberalization
    IMF Working Papers, International Monetary Fund Downloads View citations (84)
    See also Journal Article in Journal of Public Economics (2010)
  4. The Russian Flat Tax Reform
    IMF Working Papers, International Monetary Fund Downloads View citations (38)
    See also Journal Article in Economic Policy (2005)

2004

  1. Financing New Investments Under Asymmetric Information: A General Approach
    Working Paper, Economics Department, Queen's University Downloads View citations (5)
    Also in Cahiers de recherche, CIRPEE (2004) Downloads View citations (4)
  2. Incentives and Information Exchange in International Taxation
    Discussion Paper, Tilburg University, Center for Economic Research Downloads
    See also Journal Article in International Tax and Public Finance (2006)
  3. Information Sharing and International Taxation
    Discussion Paper, Tilburg University, Center for Economic Research Downloads View citations (2)

2003

  1. Dealing with Increased Risk of Natural Disasters; Challenges and Options
    IMF Working Papers, International Monetary Fund Downloads View citations (39)

2002

  1. Corruption, extortion and evasion
    CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) Downloads
    Also in Discussion Papers, University of Exeter, Department of Economics (1998) View citations (3)
    Working Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales (1996) View citations (30)

    See also Journal Article in Journal of Public Economics (1999)
  2. Some International Issues in Commodity Taxation
    IMF Working Papers, International Monetary Fund Downloads View citations (8)
  3. Tax competition in federations and the welfare consequences of decentralization
    Discussion Papers, University of Exeter, Department of Economics Downloads View citations (3)
    See also Journal Article in Journal of Urban Economics (2004)

2001

  1. Pareto Efficiency in International Taxation
    Public Economics, University Library of Munich, Germany Downloads View citations (5)
    Also in CESifo Working Paper Series, CESifo Group Munich (2000) Downloads View citations (7)
  2. Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example
    CESifo Working Paper Series, CESifo Group Munich Downloads
    See also Journal Article in European Economic Review (2002)

2000

  1. VIVAT, CVAT and All That; New Forms of Value-Added Tax for Federal Systems
    IMF Working Papers, International Monetary Fund Downloads View citations (16)

1999

  1. Coordinating Tariff Reduction and Domestic Tax Reform
    IMF Working Papers, International Monetary Fund Downloads View citations (7)
    See also Journal Article in Journal of International Economics (2002)
  2. Redistribution
    Working Paper, Economics Department, Queen's University Downloads View citations (52)
    See also Chapter (2000)

1997

  1. Fiscal competition and the pattern of public spending
    CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) Downloads View citations (29)
    Also in CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1996) Downloads View citations (3)

    See also Journal Article in Journal of Public Economics (1997)
  2. Vertical Tax Externalities in the Theory of Fiscal Federalism
    IMF Working Papers, International Monetary Fund Downloads View citations (22)
    See also Journal Article in IMF Staff Papers (1998)

1996

  1. Efficiency and the optimal direction of federal-state transfers
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (94)
    See also Journal Article in International Tax and Public Finance (1996)
  2. Progressivity Effects of Structural Income Tax Reforms
    Studies in Economics, School of Economics, University of Kent View citations (2)
    Also in IFS Working Papers, Institute for Fiscal Studies (1996) Downloads View citations (2)
  3. Simple rules for the optimal taxation of international capital income
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (6)
  4. Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes
    Discussion Papers, VATT Institute for Economic Research Downloads
    Also in IFS Working Papers, Institute for Fiscal Studies (1994) Downloads View citations (14)

1994

  1. Efficiency And The Fiscal Gap In Federal Systems
    Working Paper, Economics Department, Queen's University Downloads View citations (6)
  2. Tax Competition and Leviathan
    CESifo Working Paper Series, CESifo Group Munich Downloads
    Also in IFS Working Papers, Institute for Fiscal Studies (1994) Downloads View citations (1)

    See also Journal Article in European Economic Review (1996)
  3. The Comparison Between Destination and Origin Principles Under Imperfect Competition
    Economics Discussion Papers, University of Essex, Department of Economics Downloads View citations (3)
    Also in IFS Working Papers, Institute for Fiscal Studies (1994) Downloads View citations (13)

    See also Journal Article in Journal of International Economics (1998)

1993

  1. Evasion and Time Consistency in the Taxation of Capital Income
    Working Paper, Economics Department, Queen's University Downloads
    Also in IFS Working Papers, Institute for Fiscal Studies (1993) Downloads

    See also Journal Article in International Economic Review (1998)
  2. Pareto efficiency, mixed taxation and the provision of public goods
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (3)

1991

  1. Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size
    Working Paper, Economics Department, Queen's University Downloads View citations (5)
    See also Journal Article in American Economic Review (1993)
  2. Needs and Targeting
    Working Paper, Economics Department, Queen's University Downloads
    See also Journal Article in Economic Journal (1992)
  3. Optimal non-linear income taxation for the alleviation of income poverty
    Policy Research Working Paper Series, The World Bank Downloads View citations (14)
    Also in Working Paper, Economics Department, Queen's University (1990) Downloads
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (1990) Downloads View citations (9)
    Economic Research Papers, University of Warwick - Department of Economics (1990) Downloads

    See also Journal Article in European Economic Review (1994)
  4. Public Goods, Self-Selection and Optimal Income Taxation
    Working Paper, Economics Department, Queen's University Downloads View citations (52)
    See also Journal Article in International Economic Review (1993)
  5. Tax competition and tax coordination: when countries differ in size
    Policy Research Working Paper Series, The World Bank Downloads View citations (19)
  6. The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition
    Working Paper, Economics Department, Queen's University Downloads
    See also Journal Article in Journal of Public Economics (1992)

1988

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

Undated

  1. When is Policy Harmonisation Desirable?
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (2)

Journal Articles

2018

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

2017

  1. International Tax Planning under the Destination-Based Cash Flow Tax
    National Tax Journal, 2017, 70, (4), 783-802 Downloads View citations (1)
  2. Optimal tax administration
    Journal of Public Economics, 2017, 152, (C), 133-142 Downloads View citations (7)
    See also Working Paper (2017)

2016

  1. Base Erosion, Profit Shifting and Developing Countries
    FinanzArchiv: Public Finance Analysis, 2016, 72, (3), 268-301 Downloads View citations (3)
    See also Working Paper (2015)
  2. 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 Downloads
  3. Debt, Taxes, and Banks
    Journal of Money, Credit and Banking, 2016, 48, (1), 5-33 Downloads View citations (9)
    See also Working Paper (2012)
  4. Policy Forum: The Financial Activities Tax
    Canadian Tax Journal, 2016, 64, (2), 389-400 Downloads

2014

  1. Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments
    Journal of International Economics, 2014, 94, (1), 119-128 Downloads View citations (8)
    See also Working Paper (2012)
  2. Targeting, cascading and indirect tax design
    Indian Growth and Development Review, 2014, 7, (2), 181-201 Downloads View citations (4)
    See also Working Paper (2013)
  3. Thresholds, informality, and partitions of compliance
    International Tax and Public Finance, 2014, 21, (4), 536-559 Downloads View citations (18)
    See also Working Paper (2014)

2013

  1. Fiscal implications of climate change
    International Tax and Public Finance, 2013, 20, (1), 29-70 Downloads View citations (6)
    See also Working Paper (2012)
  2. Planes, ships and taxes: charging for international aviation and maritime emissions
    Economic Policy, 2013, 28, (76), 701-749 Downloads View citations (3)
  3. The Anatomy of the Vat
    National Tax Journal, 2013, 66, (2), 423-446 Downloads View citations (12)
    See also Working Paper (2013)

2011

  1. CLIMATE POLICY IN CRISIS AND RECOVERY
    Journal of International Commerce, Economics and Policy (JICEP), 2011, 02, (01), 103-119 Downloads
  2. Rethinking the Taxation of the Financial Sector *
    CESifo Economic Studies, 2011, 57, (1), 1-24 Downloads View citations (20)

2010

  1. Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I - Trade Reform
    Development Policy Review, 2010, 28, (5), 553-571 Downloads View citations (34)
  2. Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II - Corporate Taxation
    Development Policy Review, 2010, 28, (5), 573-596 Downloads View citations (36)
  3. Tax and the Crisis
    Fiscal Studies, 2010, 31, (1), 43-79 Downloads View citations (30)
  4. Tax revenue and (or?) trade liberalization
    Journal of Public Economics, 2010, 94, (9-10), 563-577 Downloads View citations (106)
    See also Working Paper (2005)
  5. The value added tax: Its causes and consequences
    Journal of Development Economics, 2010, 92, (2), 138-151 Downloads View citations (117)
    See also Working Paper (2007)

2009

  1. 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 Downloads View citations (9)

2008

  1. The “flat tax(es)”: principles and experience
    International Tax and Public Finance, 2008, 15, (6), 712-751 Downloads View citations (19)
  2. VAT, tariffs, and withholding: Border taxes and informality in developing countries
    Journal of Public Economics, 2008, 92, (10-11), 1892-1906 Downloads View citations (50)
    See also Working Paper (2007)

2007

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

2006

  1. Financing and Taxing New Firms under Asymmetric Information
    FinanzArchiv: Public Finance Analysis, 2006, 62, (4), 471-502 Downloads View citations (18)
  2. Incentives and Information Exchange in International Taxation
    International Tax and Public Finance, 2006, 13, (2), 163-180 Downloads View citations (18)
    See also Working Paper (2004)
  3. Information Sharing and International Taxation: A Primer
    International Tax and Public Finance, 2006, 13, (1), 81-110 Downloads View citations (30)
  4. Is the VAT a Money Machine?
    National Tax Journal, 2006, 59, (4), 905-28 Downloads View citations (27)
  5. Product Quality and the Optimal Structure of Commodity Taxes
    Journal of Public Economic Theory, 2006, 8, (4), 547-554 Downloads View citations (8)
  6. VAT Fraud and Evasion: What Do We Know and What Can Be Done?
    National Tax Journal, 2006, 59, (4), 861-87 Downloads View citations (27)
    See also Working Paper (2007)

2005

  1. Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition*
    Review of International Economics, 2005, 13, (2), 385-390 Downloads View citations (25)
    See also Working Paper (2005)
  2. Cornell-ISPE Conference on Public Finance and Development
    Journal of Public Economics, 2005, 89, (4), 567-570 Downloads
  3. The Russian ‘flat tax’ reform
    Economic Policy, 2005, 20, (43), 397-444 Downloads View citations (61)
    See also Working Paper (2005)

2004

  1. Pareto-Efficient International Taxation
    American Economic Review, 2004, 94, (1), 259-275 Downloads View citations (39)
  2. Tax competition in federations and the welfare consequences of decentralization
    Journal of Urban Economics, 2004, 56, (3), 397-407 Downloads View citations (47)
    See also Working Paper (2002)
  3. The optimal threshold for a value-added tax
    Journal of Public Economics, 2004, 88, (3-4), 559-576 Downloads View citations (61)

2003

  1. Leviathan and Capital Tax Competition in Federations
    Journal of Public Economic Theory, 2003, 5, (2), 177-199 Downloads View citations (58)

2002

  1. Coordinating tariff reduction and domestic tax reform
    Journal of International Economics, 2002, 56, (2), 489-507 Downloads View citations (88)
    See also Working Paper (1999)
  2. Does Federalism Lead to Excessively High Taxes?
    American Economic Review, 2002, 92, (1), 363-370 Downloads View citations (203)
  3. Tax principles and tax harmonization under imperfect competition: A cautionary example
    European Economic Review, 2002, 46, (8), 1559-1568 Downloads View citations (27)
    See also Working Paper (2001)
  4. The Croatian profit tax: an ACE in practice
    Fiscal Studies, 2002, 23, (3), 401-418 View citations (57)
  5. The German Tax Reform of 2000
    International Tax and Public Finance, 2002, 9, (5), 603-621 Downloads View citations (15)

2001

  1. Preferential Regimes Can Make Tax Competition Less Harmful
    National Tax Journal, 2001, 54, (4), 757-62 Downloads View citations (22)

2000

  1. Political uncertainty and the earmarking of environmental taxes
    Journal of Public Economics, 2000, 75, (3), 315-340 Downloads View citations (67)
  2. Tax Reform and Progressivity
    Economic Journal, 2000, 110, (460), 50-68 Downloads View citations (19)

1999

  1. Corruption, extortion and evasion
    Journal of Public Economics, 1999, 74, (3), 395-430 Downloads View citations (121)
    See also Working Paper (2002)
  2. Viva VIVAT!
    International Tax and Public Finance, 1999, 6, (2), 741-751 Downloads View citations (4)

1998

  1. Editorial Note
    International Tax and Public Finance, 1998, 5, (3), 243-243 Downloads
  2. Evasion and Time Consistency in the Taxation of Capital Income
    International Economic Review, 1998, 39, (2), 461-76 View citations (15)
    See also Working Paper (1993)
  3. The balance between specific and ad valorem taxation
    Fiscal Studies, 1998, 19, (1), 1-37 Downloads View citations (59)
  4. The comparison between destination and origin principles under imperfect competition
    Journal of International Economics, 1998, 45, (2), 323-350 Downloads View citations (73)
    See also Working Paper (1994)
  5. Vertical Tax Externalities in the Theory of Fiscal Federalism
    IMF Staff Papers, 1998, 45, (3), 454-485 Downloads View citations (140)
    See also Working Paper (1997)

1997

  1. Fiscal competition and the pattern of public spending
    Journal of Public Economics, 1997, 66, (1), 33-53 Downloads View citations (206)
    See also Working Paper (1997)
  2. Peculiar Institutions: A British Perspective on Tax Policy in the United States
    National Tax Journal, 1997, 50, (4), 779-802 Downloads View citations (3)
    Also in Fiscal Studies, 1997, 18, (4), 371-400 (1997) Downloads View citations (10)
  3. Taxation, Redistribution and Economic Integration
    International Tax and Public Finance, 1997, 4, (4), 403-405 Downloads

1996

  1. Editorial note
    International Tax and Public Finance, 1996, 3, (3), 237-237 Downloads
  2. Efficiency and the optimal direction of federal-state transfers
    International Tax and Public Finance, 1996, 3, (2), 137-155 Downloads View citations (93)
    See also Working Paper (1996)
  3. Tax competition and Leviathan
    European Economic Review, 1996, 40, (1), 113-134 Downloads View citations (284)
    See also Working Paper (1994)

1995

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

1994

  1. Corporation tax asymmetries and investment: Evidence from U.K. panel data
    Journal of Public Economics, 1994, 53, (3), 395-418 Downloads View citations (39)
  2. Labor Supply and Targeting in Poverty Alleviation Programs
    World Bank Economic Review, 1994, 8, (2), 191-211 View citations (38)
  3. Optimal non-linear income taxation for the alleviation of income-poverty
    European Economic Review, 1994, 38, (8), 1613-1632 Downloads View citations (53)
    See also Working Paper (1991)

1993

  1. Domestic tax reform and international oligopoly
    Journal of Public Economics, 1993, 51, (1), 55-74 Downloads View citations (26)
  2. Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size
    American Economic Review, 1993, 83, (4), 877-92 Downloads View citations (340)
    See also Working Paper (1991)
  3. Public Goods, Self-Selection and Optimal Income Taxation
    International Economic Review, 1993, 34, (3), 463-78 Downloads View citations (97)
    See also Working Paper (1991)
  4. The welfare economics of tax co-ordination in the European Community: a survey
    Fiscal Studies, 1993, 14, (2), 15-36 View citations (61)

1992

  1. Needs and Targeting
    Economic Journal, 1992, 102, (410), 67-79 Downloads View citations (15)
    See also Working Paper (1991)
  2. The comparison between ad valorem and specific taxation under imperfect competition
    Journal of Public Economics, 1992, 49, (3), 351-367 Downloads View citations (181)
    See also Working Paper (1991)

1991

  1. Corporation Tax Asymmetries and Optimal Financial Policy
    Oxford Economic Papers, 1991, 43, (2), 280-91 Downloads View citations (5)
  2. Product Quality Under Specific and Ad Valorem Taxation
    Public Finance Review, 1991, 19, (2), 238-247 Downloads View citations (9)
  3. Tax Reform
    Oxford Review of Economic Policy, 1991, 7, (3), 50-67

1990

  1. Allocating Taxes to Households: A Methodology
    Oxford Economic Papers, 1990, 42, (1), 210-30 Downloads View citations (7)
  2. Welfare Effects of Capital Income Tax Reform in a Growing World Economy
    Public Finance = Finances publiques, 1990, 45, (2), 283-303 View citations (1)
  3. Welfare analysis and intertemporal substitution
    Journal of Public Economics, 1990, 42, (1), 47-66 Downloads View citations (11)

1989

  1. Pareto-improving indirect tax harmonisation
    European Economic Review, 1989, 33, (1), 1-12 Downloads View citations (46)

1988

  1. Measuring the inefficiences of tax systems
    Journal of Public Economics, 1988, 35, (3), 265-287 Downloads View citations (2)

1987

  1. Commodity Taxation for Maximum Revenue
    Public Finance Review, 1987, 15, (4), 371-385 Downloads View citations (1)
  2. Welfare effects of commodity tax harmonisation
    Journal of Public Economics, 1987, 33, (1), 107-114 Downloads View citations (47)

1986

  1. Zero Expenditures and the Estimation of Engel Curves
    Journal of Applied Econometrics, 1986, 1, (3), 277-86 Downloads View citations (56)

1985

  1. Inflation and Non-neutralities in the Taxation of Corporate
    Oxford Economic Papers, 1985, 37, (4), 552-75 Downloads View citations (1)
  2. Taxes, Investment and Q
    Review of Economic Studies, 1985, 52, (4), 665-679 Downloads View citations (6)

1984

  1. Estimating consumption from expenditure data
    Journal of Public Economics, 1984, 23, (1-2), 169-181 Downloads View citations (20)
  2. The 1984 Budget, the Finance Bill and corporate finance: a correction
    Fiscal Studies, 1984, 5, (4), 64-64
  3. Wealth Maximization and the Cost of Capital: A Comment
    The Quarterly Journal of Economics, 1984, 99, (1), 211-214 Downloads View citations (20)

1983

  1. How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes
    European Economic Review, 1983, 23, (3), 339-358 Downloads View citations (31)
  2. Single-crossing conditions in comparisons of tax progressivity
    Journal of Public Economics, 1983, 20, (3), 373-380 Downloads View citations (26)

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 Downloads View citations (28)
    See also Working Paper (2012)

2000

  1. Redistribution
    Chapter 12 in Handbook of Income Distribution, 2000, vol. 1, pp 677-789 Downloads View citations (2)
    See also Working Paper (1999)

Undated

  1. The theory of international tax competition and coordination
    University of Munich, Department of Economics View citations (1)
 
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