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Details about Alexander Daniel Klemm

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

Access statistics for papers by Alexander Daniel Klemm.

Last updated 2019-05-06. Update your information in the RePEc Author Service.

Short-id: pkl14


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Working Papers

2019

  1. Revenue Implications of Destination-Based Cash-Flow Taxation
    CESifo Working Paper Series, CESifo Group Munich Downloads
    Also in IMF Working Papers, International Monetary Fund (2019) Downloads

2018

  1. A Destination-Based Allowance for Corporate Equity
    IMF Working Papers, International Monetary Fund Downloads
    Also in CESifo Working Paper Series, CESifo Group Munich (2018) Downloads
  2. Are Elasticities of Taxable Income Rising?
    IMF Working Papers, International Monetary Fund Downloads
  3. Growing Pains; Is Latin America Prepared for Population Aging?
    IMF Departmental Papers / Policy Papers, International Monetary Fund Downloads
  4. Personal Income Tax Progressivity: Trends and Implications
    IMF Working Papers, International Monetary Fund Downloads
  5. Tax Incentives in Cambodia
    IMF Working Papers, International Monetary Fund Downloads
  6. Tax Spillovers from US Corporate Income Tax Reform
    IMF Working Papers, International Monetary Fund Downloads View citations (2)

2017

  1. Financial Deepening in Mexico
    IMF Working Papers, International Monetary Fund Downloads View citations (1)
  2. Financial Stability Reports in Latin America and the Caribbean
    IMF Working Papers, International Monetary Fund Downloads View citations (2)

2015

  1. Fiscal Policy in Latin America; Lessons and Legacies of the Global Financial Crisis
    IMF Staff Discussion Notes, International Monetary Fund Downloads View citations (13)
  2. Governments' payment discipline: the macroeconomic impact of public payment delays and arrears
    Working Paper Series, European Central Bank Downloads View citations (1)
    Also in IMF Working Papers, International Monetary Fund (2015) Downloads View citations (2)

    See also Journal Article in Journal of Macroeconomics (2016)
  3. Public Finances Today: Lessons Learned and Challenges Ahead
    Workshop and Conferences, Bank of Italy, Economic Research and International Relations Area Downloads

2014

  1. Fiscal Policy and Macroeconomic Imbalances
    Workshop and Conferences, Bank of Italy, Economic Research and International Relations Area Downloads View citations (2)
  2. Fiscal Policy in Latin America over the Cycle
    IMF Working Papers, International Monetary Fund Downloads View citations (9)
  3. The growth impact of discretionary fiscal policy measures
    Working Paper Series, European Central Bank Downloads View citations (1)
    See also Journal Article in Journal of Macroeconomics (2016)

2013

  1. Growth Following Investment and Consumption-Driven Current Account Crises
    IMF Working Papers, International Monetary Fund Downloads

2012

  1. A Partial Race to the Bottom; Corporate Tax Developments in Emerging and Developing Economies
    IMF Working Papers, International Monetary Fund Downloads View citations (10)
    See also Journal Article in International Tax and Public Finance (2013)

2010

  1. 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 Downloads View citations (15)
    Also in IMF Working Papers, International Monetary Fund (2009) Downloads View citations (21)

    See also Journal Article in International Tax and Public Finance (2012)

2009

  1. Causes, Benefits, and Risks of Business Tax Incentives
    IMF Working Papers, International Monetary Fund Downloads View citations (8)
    See also Journal Article in International Tax and Public Finance (2010)
  2. Economic integration and the relationship between profit and wage taxes
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (8)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) Downloads View citations (6)

    See also Journal Article in Public Choice (2009)

2008

  1. Effective Average Tax Rates for Permanent Investment
    IMF Working Papers, International Monetary Fund Downloads View citations (6)
  2. Investment Incentives and Effective Tax Rates in the Philippines; A Comparison With Neighboring Countries
    IMF Working Papers, International Monetary Fund Downloads View citations (10)
    See also Journal Article in Journal of the Asia Pacific Economy (2010)
  3. Redistributive taxation, multinational enterprises, and economic integration
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (11)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) Downloads View citations (11)

    See also Journal Article in European Journal of Political Economy (2008)

2007

  1. The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (7)
    Also in IMF Working Papers, International Monetary Fund (2007) Downloads View citations (5)

2006

  1. Allowances for Corporate Equity in Practice
    IMF Working Papers, International Monetary Fund Downloads View citations (18)
    See also Journal Article in CESifo Economic Studies (2007)
  2. Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
    CESifo Working Paper Series, CESifo Group Munich Downloads
  3. Economic integration and redistribuitive taxation
    Discussion Papers in Economics, University of Munich, Department of Economics Downloads
  4. Globalisation and the Mix of Wage and Profit Taxes
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (8)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) Downloads View citations (10)

2005

  1. Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (7)
  2. The Russian Flat Tax Reform
    IMF Working Papers, International Monetary Fund Downloads View citations (37)
    See also Journal Article in Economic Policy (2005)

2004

  1. How has the UK corporation tax raised so much revenue?
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (9)
  2. Profit maximisation and alternatives in oligopolies
    Industrial Organization, University Library of Munich, Germany Downloads
  3. Stamp duty on shares and its effect on share prices
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (8)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2005)
  4. Technology and Financial Structure: Are Innovative Firms Different?
    Scholarly Articles, Harvard University Department of Economics Downloads View citations (49)
    See also Journal Article in Journal of the European Economic Association (2004)
  5. The roles of expected profitability, Tobin's Q and cash flow in econometric models of company investment
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (19)
    Also in Royal Economic Society Annual Conference 2003, Royal Economic Society (2003) Downloads View citations (10)
    Bank of England working papers, Bank of England (2004) Downloads View citations (37)
  6. What has been the tax competition experience of the past 20 years?
    IFS Working Papers, Institute for Fiscal Studies Downloads View citations (29)

2003

  1. Measuring Taxes on Income from Capital: Evidence from the UK
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (24)
    Also in IFS Working Papers, Institute for Fiscal Studies (2003) Downloads View citations (13)

Journal Articles

2016

  1. Governments’ payment discipline: The macroeconomic impact of public payment delays and arrears
    Journal of Macroeconomics, 2016, 47, (PB), 147-165 Downloads View citations (1)
    See also Working Paper (2015)
  2. The growth impact of discretionary fiscal policy measures
    Journal of Macroeconomics, 2016, 49, (C), 265-279 Downloads View citations (2)
    See also Working Paper (2014)

2015

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

2014

  1. Corporate Tax in Developing Countries: Current Trends and Design Issues
    Fiscal Studies, 2014, 35, 559-588 Downloads View citations (6)

2013

  1. A partial race to the bottom: corporate tax developments in emerging and developing economies
    International Tax and Public Finance, 2013, 20, (4), 596-617 Downloads View citations (28)
    See also Working Paper (2012)

2012

  1. Empirical evidence on the effects of tax incentives
    International Tax and Public Finance, 2012, 19, (3), 393-423 Downloads View citations (43)
    See also Working Paper (2010)

2010

  1. Causes, benefits, and risks of business tax incentives
    International Tax and Public Finance, 2010, 17, (3), 315-336 Downloads View citations (12)
    See also Working Paper (2009)
  2. 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 Downloads View citations (1)
    See also Working Paper (2008)
  3. Tax and the Crisis
    Fiscal Studies, 2010, 31, (1), 43-79 Downloads View citations (30)

2009

  1. Economic integration and the relationship between profit and wage taxes
    Public Choice, 2009, 138, (3), 423-446 Downloads View citations (10)
    See also Working Paper (2009)

2008

  1. Redistributive taxation, multinational enterprises, and economic integration
    European Journal of Political Economy, 2008, 24, (1), 249-255 Downloads View citations (13)
    See also Working Paper (2008)

2007

  1. Allowances for Corporate Equity in Practice
    CESifo Economic Studies, 2007, 53, (2), 229-262 Downloads View citations (36)
    See also Working Paper (2006)

2005

  1. Stamp Duty on Shares and Its Effect on Share Prices
    FinanzArchiv: Public Finance Analysis, 2005, 61, (3), 275-297 Downloads View citations (14)
    See also Working Paper (2004)
  2. The Russian ‘flat tax’ reform
    Economic Policy, 2005, 20, (43), 397-444 Downloads View citations (60)
    See also Working Paper (2005)

2004

  1. A minimum rate without a common base?
    Intereconomics: Review of European Economic Policy, 2004, 39, (4), 186-189 Downloads View citations (4)
  2. Technology and Financial Structure: Are Innovative Firms Different?
    Journal of the European Economic Association, 2004, 2, (2-3), 277-288 Downloads View citations (48)
    See also Working Paper (2004)
  3. Why has the UK corporation tax raised so much revenue?
    Fiscal Studies, 2004, 25, (4), 367-388 View citations (39)

2002

  1. Corporate income tax reforms and international tax competition
    Economic Policy, 2002, 17, (35), 449-495 Downloads View citations (419)
 
Page updated 2019-05-19