Details about Alexander Daniel Klemm

Access statistics for papers by Alexander Daniel Klemm.

Last updated 2025-01-06. Update your information in the RePEc Author Service.

Short-id: pkl14

Working Papers

2025

1. Drivers and Effects of Residence and Citizenship by Investment
   IMF Working Papers, International Monetary Fund

2024

2. How to Tax Wealth
   IMF Fiscal Affairs Department, International Monetary Fund

2023

3. Tax Distortions from Inflation: What are They? How to Deal with Them?
   IMF Working Papers, International Monetary Fund View citations (4)
   See also Journal Article Tax distortions from inflation: What are they? How to deal with them?, Public Sector Economics, Institute of Public Finance (2023) View citations (4) (2023)

2022

4. Gendered Taxes: The Interaction of Tax Policy with Gender Equality
   IMF Working Papers, International Monetary Fund View citations (7)
   See also Journal Article Gendered taxes: the interaction of tax policy with gender equality, International Tax and Public Finance, Springer (2024) (2024)
5. The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
   IMF Working Papers, International Monetary Fund View citations (3)

2021

6. Capital Income Taxation in the Netherlands
   IMF Working Papers, International Monetary Fund
7. How Does Profit Shifting Affect the Balance of Payments?
   IMF Working Papers, International Monetary Fund View citations (6)
8. Pandemic and Progressivity
   IMF Working Papers, International Monetary Fund View citations (6)
   See also Journal Article Pandemic and progressivity, International Tax and Public Finance, Springer (2022) View citations (4) (2022)

2019

9. Revenue Implications of Destination-Based Cash-Flow Taxation
   CESifo Working Paper Series, CESifo View citations (5)
   Also in IMF Working Papers, International Monetary Fund (2019) View citations (2)
   See also Journal Article Revenue Implications of Destination-Based Cash-Flow Taxation, IMF Economic Review, Palgrave Macmillan (2020) View citations (3) (2020)
10. The Impact of Profit Shifting on Economic Activity and Tax Competition
    IMF Working Papers, International Monetary Fund View citations (6)

2018

11. A Destination-Based Allowance for Corporate Equity
    CESifo Working Paper Series, CESifo View citations (4)
    Also in IMF Working Papers, International Monetary Fund (2018) View citations (6)
    See also Journal Article A destination-based allowance for corporate equity, International Tax and Public Finance, Springer (2020) View citations (2) (2020)
12. Are Elasticities of Taxable Income Rising?
    IMF Working Papers, International Monetary Fund View citations (8)
13. Growing Pains: Is Latin America Prepared for Population Aging?
    IMF Departmental Papers / Policy Papers, International Monetary Fund View citations (1)
14. Personal Income Tax Progressivity: Trends and Implications
    IMF Working Papers, International Monetary Fund View citations (8)
15. Tax Incentives in Cambodia
    IMF Working Papers, International Monetary Fund View citations (1)
16. Tax Spillovers from US Corporate Income Tax Reform
    IMF Working Papers, International Monetary Fund View citations (13)

2017

17. Financial Deepening in Mexico
    IMF Working Papers, International Monetary Fund View citations (5)
    See also Journal Article Financial Deepening in Mexico, Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management (2019) View citations (3) (2019)
18. Financial Stability Reports in Latin America and the Caribbean
    IMF Working Papers, International Monetary Fund View citations (2)
    See also Journal Article Financial Stability Reports in Latin America and the Caribbean, Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management (2019) View citations (1) (2019)

2015

19. Fiscal Policy in Latin America: Lessons and Legacies of the Global Financial Crisis
    IMF Staff Discussion Notes, International Monetary Fund View citations (10)
20. Governments' payment discipline: the macroeconomic impact of public payment delays and arrears
    Working Paper Series, European Central Bank View citations (6)
    Also in IMF Working Papers, International Monetary Fund (2015) View citations (7)
    See also Journal Article Governments’ payment discipline: The macroeconomic impact of public payment delays and arrears, Journal of Macroeconomics, Elsevier (2016) View citations (5) (2016)
21. Public Finances Today: Lessons Learned and Challenges Ahead
    Workshop and Conferences, Bank of Italy, Economic Research and International Relations Area

2014

22. Fiscal Policy and Macroeconomic Imbalances
    Workshop and Conferences, Bank of Italy, Economic Research and International Relations Area View citations (3)
23. Fiscal Policy in Latin America over the Cycle
    IMF Working Papers, International Monetary Fund View citations (23)
24. The growth impact of discretionary fiscal policy measures
    Working Paper Series, European Central Bank View citations (4)
    See also Journal Article The growth impact of discretionary fiscal policy measures, Journal of Macroeconomics, Elsevier (2016) View citations (18) (2016)

2013

25. Growth Following Investment and Consumption-Driven Current Account Crises
    IMF Working Papers, International Monetary Fund View citations (1)

2012

26. A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies
    IMF Working Papers, International Monetary Fund View citations (26)
    See also Journal Article A partial race to the bottom: corporate tax developments in emerging and developing economies, International Tax and Public Finance, Springer (2013) View citations (72) (2013)

2010

27. Empirical Evidence on the Effects of Tax Incentives
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (18)
    Also in IMF Working Papers, International Monetary Fund (2009) View citations (28)
    See also Journal Article Empirical evidence on the effects of tax incentives, International Tax and Public Finance, Springer (2012) View citations (89) (2012)

2009

28. Causes, Benefits, and Risks of Business Tax Incentives
    IMF Working Papers, International Monetary Fund View citations (16)
    See also Journal Article Causes, benefits, and risks of business tax incentives, International Tax and Public Finance, Springer (2010) View citations (35) (2010)
29. Economic integration and the relationship between profit and wage taxes
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (13)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (6)
    See also Journal Article Economic integration and the relationship between profit and wage taxes, Public Choice, Springer (2009) View citations (12) (2009)

2008

30. Effective Average Tax Rates for Permanent Investment
    IMF Working Papers, International Monetary Fund View citations (8)
31. Investment Incentives and Effective Tax Rates in the Philippines: A Comparison With Neighboring Countries
    IMF Working Papers, International Monetary Fund View citations (17)
    See also Journal Article Investment incentives and effective tax rates in the Philippines: a comparison with neighboring countries, Journal of the Asia Pacific Economy, Taylor & Francis Journals (2010) View citations (9) (2010)
32. Redistributive taxation, multinational enterprises, and economic integration
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (19)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) View citations (19)
    See also Journal Article Redistributive taxation, multinational enterprises, and economic integration, European Journal of Political Economy, Elsevier (2008) View citations (19) (2008)

2007

33. The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform
    IMF Working Papers, International Monetary Fund View citations (8)
    Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations (12)

2006

34. Allowances for Corporate Equity in Practice
    IMF Working Papers, International Monetary Fund View citations (21)
    See also Journal Article Allowances for Corporate Equity in Practice, CESifo Economic Studies, CESifo Group (2007) View citations (63) (2007)
35. Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
    CESifo Working Paper Series, CESifo
36. Economic integration and redistribuitive taxation
    Discussion Papers in Economics, University of Munich, Department of Economics
37. Globalisation and the Mix of Wage and Profit Taxes
    CESifo Working Paper Series, CESifo View citations (9)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (10)

2005

38. Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
    IFS Working Papers, Institute for Fiscal Studies View citations (9)
39. 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

40. How has the UK corporation tax raised so much revenue?
    IFS Working Papers, Institute for Fiscal Studies View citations (49)
41. Profit maximisation and alternatives in oligopolies
    Industrial Organization, University Library of Munich, Germany View citations (1)
42. Stamp duty on shares and its effect on share prices
    IFS Working Papers, Institute for Fiscal Studies View citations (15)
    See also Journal Article Stamp Duty on Shares and Its Effect on Share Prices, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2005) View citations (19) (2005)
43. Technology and Financial Structure: Are Innovative Firms Different?
    Scholarly Articles, Harvard University Department of Economics View citations (91)
    See also Journal Article Technology and Financial Structure: Are Innovative Firms Different?, Journal of the European Economic Association, MIT Press (2004) View citations (94) (2004)
44. The roles of expected profitability, Tobin's Q and cash flow in econometric models of company investment
    IFS Working Papers, Institute for Fiscal Studies View citations (73)
    Also in Bank of England working papers, Bank of England (2004) View citations (59)
    Royal Economic Society Annual Conference 2003, Royal Economic Society (2003) View citations (11)
45. What has been the tax competition experience of the past 20 years?
    IFS Working Papers, Institute for Fiscal Studies View citations (30)

2003

46. Measuring Taxes on Income from Capital: Evidence from the UK
    CESifo Working Paper Series, CESifo View citations (25)
    Also in IFS Working Papers, Institute for Fiscal Studies (2003) View citations (15)

Journal Articles

2024

1. Gendered taxes: the interaction of tax policy with gender equality
   International Tax and Public Finance, 2024, 31, (5), 1413-1460
   See also Working Paper Gendered Taxes: The Interaction of Tax Policy with Gender Equality, IMF Working Papers (2022) View citations (7) (2022)

2023

2. Tax distortions from inflation: What are they? How to deal with them?
   Public Sector Economics, 2023, 47, (3), 353-386 View citations (4)
   See also Working Paper Tax Distortions from Inflation: What are They? How to Deal with Them?, IMF Working Papers (2023) View citations (4) (2023)

2022

3. Pandemic and progressivity
   International Tax and Public Finance, 2022, 29, (2), 505-535 View citations (4)
   See also Working Paper Pandemic and Progressivity, IMF Working Papers (2021) View citations (6) (2021)

2020

4. A destination-based allowance for corporate equity
   International Tax and Public Finance, 2020, 27, (3), 753-777 View citations (2)
   See also Working Paper A Destination-Based Allowance for Corporate Equity, CESifo Working Paper Series (2018) View citations (4) (2018)
5. Income Tax Progressivity: Trends and Implications
   Oxford Bulletin of Economics and Statistics, 2020, 82, (2), 365-386 View citations (11)
6. Revenue Implications of Destination-Based Cash-Flow Taxation
   IMF Economic Review, 2020, 68, (4), 848-874 View citations (3)
   See also Working Paper Revenue Implications of Destination-Based Cash-Flow Taxation, CESifo Working Paper Series (2019) View citations (5) (2019)

2019

7. Financial Deepening in Mexico
   Journal of Banking and Financial Economics, 2019, 1, (11), 5-18 View citations (3)
   See also Working Paper Financial Deepening in Mexico, IMF Working Papers (2017) View citations (5) (2017)
8. Financial Stability Reports in Latin America and the Caribbean
   Journal of Banking and Financial Economics, 2019, 1, (11), 46-78 View citations (1)
   See also Working Paper Financial Stability Reports in Latin America and the Caribbean, IMF Working Papers (2017) View citations (2) (2017)

2016

9. Governments’ payment discipline: The macroeconomic impact of public payment delays and arrears
   Journal of Macroeconomics, 2016, 47, (PB), 147-165 View citations (5)
   See also Working Paper Governments' payment discipline: the macroeconomic impact of public payment delays and arrears, Working Paper Series (2015) View citations (6) (2015)
10. The growth impact of discretionary fiscal policy measures
    Journal of Macroeconomics, 2016, 49, (C), 265-279 View citations (18)
    See also Working Paper The growth impact of discretionary fiscal policy measures, Working Paper Series (2014) View citations (4) (2014)

2015

11. Fiscal policy over the cycle: the role of automatic stabilizers
    Applied Economics Letters, 2015, 22, (16), 1298-1302 View citations (1)
12. Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning
    Canadian Tax Journal, 2015, 63, (1), 133-148 View citations (5)

2014

13. Corporate Tax in Developing Countries: Current Trends and Design Issues
    Fiscal Studies, 2014, 35, 559-588 View citations (19)

2013

14. A partial race to the bottom: corporate tax developments in emerging and developing economies
    International Tax and Public Finance, 2013, 20, (4), 596-617 View citations (72)
    See also Working Paper A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies, IMF Working Papers (2012) View citations (26) (2012)

2012

15. Empirical evidence on the effects of tax incentives
    International Tax and Public Finance, 2012, 19, (3), 393-423 View citations (89)
    See also Working Paper Empirical Evidence on the Effects of Tax Incentives, Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium (2010) View citations (18) (2010)

2010

16. Causes, benefits, and risks of business tax incentives
    International Tax and Public Finance, 2010, 17, (3), 315-336 View citations (35)
    See also Working Paper Causes, Benefits, and Risks of Business Tax Incentives, IMF Working Papers (2009) View citations (16) (2009)
17. Investment incentives and effective tax rates in the Philippines: a comparison with neighboring countries
    Journal of the Asia Pacific Economy, 2010, 15, (2), 166-191 View citations (9)
    See also Working Paper Investment Incentives and Effective Tax Rates in the Philippines: A Comparison With Neighboring Countries, IMF Working Papers (2008) View citations (17) (2008)
18. Tax and the Crisis
    Fiscal Studies, 2010, 31, (1), 43-79 View citations (37)

2009

19. Economic integration and the relationship between profit and wage taxes
    Public Choice, 2009, 138, (3), 423-446 View citations (12)
    See also Working Paper Economic integration and the relationship between profit and wage taxes, Munich Reprints in Economics (2009) View citations (13) (2009)

2008

20. Redistributive taxation, multinational enterprises, and economic integration
    European Journal of Political Economy, 2008, 24, (1), 249-255 View citations (19)
    See also Working Paper Redistributive taxation, multinational enterprises, and economic integration, Munich Reprints in Economics (2008) View citations (19) (2008)

2007

21. Allowances for Corporate Equity in Practice
    CESifo Economic Studies, 2007, 53, (2), 229-262 View citations (63)
    See also Working Paper Allowances for Corporate Equity in Practice, IMF Working Papers (2006) View citations (21) (2006)

2005

22. Stamp Duty on Shares and Its Effect on Share Prices
    FinanzArchiv: Public Finance Analysis, 2005, 61, (3), 275-297 View citations (19)
    See also Working Paper Stamp duty on shares and its effect on share prices, IFS Working Papers (2004) View citations (15) (2004)
23. 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

24. A minimum rate without a common base?
    Intereconomics: Review of European Economic Policy, 2004, 39, (4), 186-189 View citations (4)
25. Technology and Financial Structure: Are Innovative Firms Different?
    Journal of the European Economic Association, 2004, 2, (2-3), 277-288 View citations (94)
    See also Working Paper Technology and Financial Structure: Are Innovative Firms Different?, Scholarly Articles (2004) View citations (91) (2004)
26. Why has the UK corporation tax raised so much revenue?
    Fiscal Studies, 2004, 25, (4), 367-388 View citations (63)

2002

27. Corporate income tax reforms and international tax competition
    (Do domestic firms benefit from direct foreign investment? Evidence from Venezuela)
    Economic Policy, 2002, 17, (35), 449-495 View citations (409)