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Details about Ruud A. de Mooij

E-mail:
Phone:+1-202-623-8012
Postal address:1900 Pennsylvania Avenue NW Washington DC, 20431 USA
Workplace:International Monetary Fund (IMF), (more information at EDIRC)

Access statistics for papers by Ruud A. de Mooij.

Last updated 2019-10-21. Update your information in the RePEc Author Service.

Short-id: pmo473


Jump to Journal Articles Edited books Chapters

Working Papers

2019

  1. An Assessment of Global Formula Apportionment
    IMF Working Papers, International Monetary Fund Downloads

2018

  1. At A Cost: the Real Effects of Transfer Pricing Regulations
    IMF Working Papers, International Monetary Fund Downloads
  2. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (4)
    Also in IMF Working Papers, International Monetary Fund (2018) Downloads View citations (4)

2017

  1. Curbing Corporate Debt Bias
    IMF Working Papers, International Monetary Fund Downloads
  2. Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (1)
    See also Journal Article in Journal of Banking & Finance (2018)

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)
    Also in IMF Working Papers, International Monetary Fund (2015) Downloads View citations (10)

2014

  1. Japan’s Corporate Income Tax; Facts, Issues and Reform Options
    IMF Working Papers, International Monetary Fund Downloads View citations (2)
  2. Tax Buoyancy in OECD Countries
    IMF Working Papers, International Monetary Fund Downloads View citations (7)

2013

  1. Taxation and Corporate Debt; Are Banks any Different?
    IMF Working Papers, International Monetary Fund Downloads View citations (8)
    Also in Working Papers, Oxford University Centre for Business Taxation (2013) Downloads View citations (8)

    See also Journal Article in National Tax Journal (2017)
  2. Taxation, Bank Leverage, and Financial Crises
    IMF Working Papers, International Monetary Fund Downloads View citations (13)

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. 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)
  3. Tax Rates as Strategic Substitutes
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (11)
    See also Journal Article in International Tax and Public Finance (2016)
  4. Taxation and Leverage in International Banking
    IMF Working Papers, International Monetary Fund Downloads View citations (5)
    See also Journal Article in International Tax and Public Finance (2015)

2011

  1. Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (14)
    See also Journal Article in Journal of Environmental Economics and Management (2015)
  2. Raising the Consumption Tax in Japan; Why, When, How?
    IMF Staff Discussion Notes, International Monetary Fund Downloads View citations (3)
  3. Tax Biases to Debt Finance; Assessing the Problem, Finding Solutions
    IMF Staff Discussion Notes, International Monetary Fund Downloads View citations (11)
    See also Journal Article in Fiscal Studies (2012)
  4. The Tax Elasticity of Corporate Debt; A Synthesis of Size and Variations
    IMF Working Papers, International Monetary Fund Downloads View citations (15)

2010

  1. Corporate tax consolidation and enhanced coorporation in the European Union
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (4)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2009) Downloads View citations (5)

    See also Journal Article in Fiscal Studies (2010)
  2. Enhanced Cooperation in an Asymmetric Model of Tax Competition
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (4)
    Also in Working Papers, Oxford University Centre for Business Taxation (2010) Downloads
    CESifo Working Paper Series, CESifo Group Munich (2010) Downloads View citations (10)

2009

  1. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms
    Taxation Studies, Directorate General Taxation and Customs Union, European Commission Downloads View citations (18)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2009) Downloads View citations (16)
    Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2008) Downloads View citations (1)
  2. An applied analysis of ACE and CBIT reform in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (3)
    See also Journal Article in International Tax and Public Finance (2011)
  3. Corporate tax harmonization in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (3)
    Also in Working Papers, Oxford University Centre for Business Taxation (2009) Downloads View citations (9)

    See also Journal Article in Economic Policy (2010)
  4. Rethinking retirement; from participation towards allocation
    CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (15)

2008

  1. Corporate Tax Elasticities A Reader’s Guide to Empirical Findings
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (94)
    See also Journal Article in Oxford Review of Economic Policy (2008)
  2. Corporate tax policy and incorporation in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (27)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2007) Downloads View citations (13)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2007) Downloads View citations (24)
    Working Papers, Oxford University Centre for Business Taxation (2007) Downloads View citations (4)

    See also Journal Article in International Tax and Public Finance (2008)

2007

  1. Analyzing a Flat Income Tax in the Netherlands
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads
    Also in CESifo Working Paper Series, CESifo Group Munich (2007) Downloads View citations (2)
  2. Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (1)
    See also Journal Article in The World Economy (2009)
  3. Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (9)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2007) Downloads View citations (8)
    CESifo Working Paper Series, CESifo Group Munich (2006) Downloads View citations (12)
  4. Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis Downloads
    See also Journal Article in International Tax and Public Finance (2008)

2006

  1. Reinventing the welfare state
    CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (17)
  2. What a difference does it make? Understanding the empirical literature on taxation and international capital flows
    European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission Downloads View citations (3)
  3. What explains the Variation in Estimates of Labour Supply Elasticities?
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (2)
    Also in CESifo Working Paper Series, CESifo Group Munich (2005) Downloads View citations (50)
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2005) Downloads View citations (56)

2005

  1. Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (3)

2004

  1. Assessing the economic implications of Turkish accession to the EU
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (10)
  2. Tax Competition under Minimum Rates: The Case of European Diesel Excises
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (7)
    Also in CESifo Working Paper Series, CESifo Group Munich (2004) Downloads View citations (16)
  3. Towards efficient unemployment insurance in the Netherlands
    CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (2)
  4. Turkish Delight – Does Turkey’s accession to the EU bring economic benefits?
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (6)
    See also Journal Article in Kyklos (2005)

2003

  1. European Wage Coordination: Nightmare or dream to come true?
    Economics Working Papers, European Network of Economic Policy Research Institutes Downloads View citations (8)
  2. European wage coordination; nightmare or dream to come true? An economic analysis of wage bargaining institutions in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (2)
  3. Four futures of Europe
    CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (23)
  4. Funds and Games: The Economics of European Cohesion Policy
    Occasional Papers, European Network of Economic Policy Research Institutes Downloads View citations (81)
  5. Social Europe
    Occasional Papers, European Network of Economic Policy Research Institutes Downloads

2002

  1. Meta-analysis: A Tool for Upgrading Inputs of Macroeconomic Policy Models
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (13)

2001

  1. Capital income taxation in Europe; trends and trade-offs
    CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (25)
  2. Competition and stability in banking
    CPB Document, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (39)
  3. EU Enlargement: Economic Implications for Countries and Industries
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (54)
    Also in CPB Document, CPB Netherlands Bureau for Economic Policy Analysis (2001) Downloads View citations (36)
  4. Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (55)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2001) Downloads View citations (47)

    See also Journal Article in International Tax and Public Finance (2003)

2000

  1. An earned income tax credit in the Netherlands: Simulations with the mimic model
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads
  2. Tax Policy in a Model of Search with Training
    Discussion Paper, Tilburg University, Center for Economic Research Downloads
    Also in CPB Research Memorandum, CPB Netherlands Bureau for Economic Policy Analysis (2000)
    CESifo Working Paper Series, CESifo Group Munich (2000) Downloads View citations (1)
  3. Tax reform and the Dutch labour market: An applied general equilibrium approach
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (10)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (1998) Downloads View citations (4)
    NBER Working Papers, National Bureau of Economic Research, Inc (1998) Downloads View citations (57)

    See also Journal Article in Journal of Public Economics (2000)

1998

  1. Premium differentiation in social insurance
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (1)
  2. Tax reform and the Dutch labor market in the 21st century
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads

1997

  1. An Assessment of the Growth Debate: A Comparison of Perspectives
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads
  2. Environmental tax reforms and endogenous growth
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (24)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1994) Downloads View citations (5)

    See also Journal Article in Journal of Public Economics (1997)

1996

  1. Nieuwe WW: Balanceren tussen flexibiliteit en stabiliteit
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads
  2. Vergroening door verzoening
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads

1995

  1. Environmental taxation and the double-dividend: The role of factor substitution and capital mobility
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" Downloads View citations (1)

1994

  1. Environmental levies and distortionary taxation
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (405)
    See also Journal Article in American Economic Review (1994)
  2. Environmental taxes and labor-market distortions
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (36)
    See also Journal Article in European Journal of Political Economy (1994)
  3. Werkt een Robin Hood beleid?
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (1)

1992

  1. Environmental Taxation and Labour-Market Distortions
    Working Papers, Tilburg - Center for Economic Research View citations (6)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1992) Downloads

Undated

  1. Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics
    See also Journal Article in International Tax and Public Finance (1998)
  2. Turkish Delight: Assessing The Economic Benefits of Turkeys Accession to the EU
    EcoMod2003, EcoMod Downloads

Journal Articles

2018

  1. Curbing corporate debt bias: Do limitations to interest deductibility work?
    Journal of Banking & Finance, 2018, 96, (C), 368-378 Downloads View citations (2)
    See also Working Paper (2017)
  2. Growth-Enhancing Corporate Tax Reform in Belgium
    Nordic Tax Journal, 2018, 2018, (1), 1-17 Downloads View citations (1)

2017

  1. Taxation and Corporate Debt: Are Banks Any Different?
    National Tax Journal, 2017, 70, (1), 53-76 Downloads View citations (1)
    See also Working Paper (2013)

2016

  1. Base Erosion, Profit Shifting and Developing Countries
    FinanzArchiv: Public Finance Analysis, 2016, 72, (3), 268-301 Downloads View citations (4)
    See also Working Paper (2015)
  2. Debt, Taxes, and Banks
    Journal of Money, Credit and Banking, 2016, 48, (1), 5-33 Downloads View citations (9)
    See also Working Paper (2012)
  3. Tax rates as strategic substitutes
    International Tax and Public Finance, 2016, 23, (1), 2-24 Downloads View citations (8)
    See also Working Paper (2012)

2015

  1. Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax
    Journal of Environmental Economics and Management, 2015, 71, (C), 90-108 Downloads View citations (20)
    See also Working Paper (2011)
  2. Taxation and leverage in international banking
    International Tax and Public Finance, 2015, 22, (2), 177-200 Downloads View citations (7)
    See also Working Paper (2012)

2012

  1. Introduction: rethinking the role of the state
    International Tax and Public Finance, 2012, 19, (4), 463-467 Downloads
  2. Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
    Fiscal Studies, 2012, 33, (4), 489-512 Downloads View citations (36)
    See also Working Paper (2011)

2011

  1. Ageing and the Conflict of Interest Between Generations
    De Economist, 2011, 159, (3), 257-278 Downloads View citations (7)
  2. An applied analysis of ACE and CBIT reforms in the EU
    International Tax and Public Finance, 2011, 18, (1), 93-120 Downloads View citations (14)
    See also Working Paper (2009)

2010

  1. Corporate Tax Consolidation and Enhanced Cooperation in the European Union
    Fiscal Studies, 2010, 31, (4), 453-479 Downloads View citations (10)
    See also Working Paper (2010)
  2. Corporate tax harmonization in the EU
    Economic Policy, 2010, 25, 537-590 Downloads View citations (34)
    See also Working Paper (2009)
  3. Flat income taxation, redistribution and labour market performance
    Applied Economics, 2010, 42, (25), 3209-3220 Downloads

2009

  1. Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis
    The World Economy, 2009, 32, (9), 1319-1347 Downloads View citations (12)
    See also Working Paper (2007)

2008

  1. Corporate tax elasticities: a reader's guide to empirical findings
    Oxford Review of Economic Policy, 2008, 24, (4), 680-697 Downloads View citations (86)
    See also Working Paper (2008)
  2. Corporate tax policy and incorporation in the EU
    International Tax and Public Finance, 2008, 15, (4), 478-498 Downloads View citations (38)
    See also Working Paper (2008)
  3. How Corporate Tax Competition Reduces Personal Tax Revenue
    ifo DICE Report, 2008, 6, (01), 27-31 Downloads View citations (2)
  4. Introduction: reinventing the welfare state
    International Tax and Public Finance, 2008, 15, (1), 1-4 Downloads
  5. Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off
    International Tax and Public Finance, 2008, 15, (1), 87-103 Downloads View citations (6)
    See also Working Paper (2007)
  6. The Wage Elasticity of Labour Supply: A Synthesis of Empirical Estimates
    De Economist, 2008, 156, (1), 25-43 Downloads View citations (110)

2007

  1. Welfare Effects of Fiscal Subsidies on Home Ownership in the Netherlands
    De Economist, 2007, 155, (3), 323-336 Downloads View citations (6)

2005

  1. Does Money Illusion Rescue the Double Dividend?
    German Economic Review, 2005, 6, (2), 255-257 Downloads
  2. Turkish Delight: Does Turkey's Accession to the EU Bring Economic Benefits?
    Kyklos, 2005, 58, (1), 87-120 Downloads View citations (17)
    See also Working Paper (2004)
  3. Will Corporate Income Taxation Survive?
    De Economist, 2005, 153, (3), 277-301 Downloads View citations (16)

2004

  1. A minimum corporate tax rate in the EU combines the best of two worlds
    Intereconomics: Review of European Economic Policy, 2004, 39, (4), 180-182 Downloads View citations (2)

2003

  1. Introduction: Tax Coordination in the European Union
    International Tax and Public Finance, 2003, 10, (6), 619-624 Downloads View citations (3)
  2. Tax policy in a matching model with training
    Oxford Economic Papers, 2003, 55, (1), 121-147 View citations (6)
  3. Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
    International Tax and Public Finance, 2003, 10, (6), 673-93 Downloads View citations (211)
    See also Working Paper (2001)

2002

  1. Growth and the Environment in Europe: A Guide to the Debate
    Empirica, 2002, 29, (2), 79-91 Downloads View citations (5)

2000

  1. Tax reform and the Dutch labor market: an applied general equilibrium approach
    Journal of Public Economics, 2000, 78, (1-2), 193-214 Downloads View citations (31)
    See also Working Paper (2000)

1999

  1. Disability Benefits and Hidden Unemployment in The Netherlands
    Journal of Policy Modeling, 1999, 21, (6), 695-713 Downloads View citations (1)
  2. Fiscal policy and the labour market: An AGE analysis
    Economic Modelling, 1999, 16, (2), 189-219 Downloads View citations (10)

1998

  1. Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting
    International Tax and Public Finance, 1998, 5, (1), 7-39 Downloads View citations (32)
    See also Working Paper
  2. Welfare Effects of Different Public Expenditures and Taxes in the Netherlands
    Empirica, 1998, 25, (3), 263-284 Downloads View citations (1)

1997

  1. Endogenizing technological progress: The MESEMET Model
    Economic Modelling, 1997, 14, (3), 341-367 Downloads View citations (5)
  2. Environmental Levies and Distortionary Taxation: Reply
    American Economic Review, 1997, 87, (1), 252-53 Downloads View citations (72)
  3. Environmental tax reform and endogenous growth
    Journal of Public Economics, 1997, 63, (2), 207-237 Downloads View citations (83)
    See also Working Paper (1997)

1994

  1. Environmental Levies and Distortionary Taxation
    American Economic Review, 1994, 84, (4), 1085-89 Downloads View citations (414)
    See also Working Paper (1994)
  2. Environmental taxes and labor-market distortions
    European Journal of Political Economy, 1994, 10, (4), 655-683 Downloads View citations (54)
    See also Working Paper (1994)

Edited books

2015

  1. Taxation and Regulation of the Financial Sector, vol 1
    MIT Press Books, The MIT Press View citations (1)

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)

1999

  1. An Assessment of the Growth Debate
    Chapter 45 in Handbook of Environmental and Resource Economics, 1999 Downloads View citations (1)
  2. The Double Dividend of an Environmental Tax Reform
    Chapter 20 in Handbook of Environmental and Resource Economics, 1999 Downloads
 
Page updated 2019-11-16