Details about Ruud A. de Mooij

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 2023-03-16. Update your information in the RePEc Author Service.

Short-id: pmo473

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Jump to Journal Articles Edited books Chapters

Working Papers

2020

1. Exploring Residual Profit Allocation
   IMF Working Papers, International Monetary Fund View citations (5)
2. International Taxation and Luxembourg’s Economy
   IMF Working Papers, International Monetary Fund
3. Tax Policy and Inclusive Growth
   IMF Working Papers, International Monetary Fund View citations (8)

2019

4. An Assessment of Global Formula Apportionment
   IMF Working Papers, International Monetary Fund View citations (8)

2018

5. At A Cost: the Real Effects of Transfer Pricing Regulations
   IMF Working Papers, International Monetary Fund View citations (4)
   See also Journal Article At a Cost: The Real Effects of Transfer Pricing Regulations, IMF Economic Review, Palgrave Macmillan (2020) View citations (4) (2020)
6. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
   CESifo Working Paper Series, CESifo View citations (23)
   Also in IMF Working Papers, International Monetary Fund (2018) View citations (26)
   See also Journal Article INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS, Journal of Economic Surveys, Wiley Blackwell (2020) View citations (99) (2020)

2017

7. Curbing Corporate Debt Bias
   IMF Working Papers, International Monetary Fund View citations (5)
8. Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?
   CESifo Working Paper Series, CESifo View citations (3)
   See also Journal Article Curbing corporate debt bias: Do limitations to interest deductibility work?, Journal of Banking & Finance, Elsevier (2018) View citations (14) (2018)

2015

9. Base Erosion, Profit Shifting and Developing Countries
   IMF Working Papers, International Monetary Fund View citations (48)
   See also Journal Article Base Erosion, Profit Shifting and Developing Countries, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2016) View citations (86) (2016)
10. Estimating VAT Pass Through
    IMF Working Papers, International Monetary Fund View citations (44)
    Also in CESifo Working Paper Series, CESifo (2015) View citations (35)

2014

11. Japan’s Corporate Income Tax: Facts, Issues and Reform Options
    IMF Working Papers, International Monetary Fund View citations (7)
12. Tax Buoyancy in OECD Countries
    IMF Working Papers, International Monetary Fund View citations (28)

2013

13. Taxation and Corporate Debt: Are Banks any Different?
    IMF Working Papers, International Monetary Fund View citations (15)
    Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (15)
    See also Journal Article Taxation and Corporate Debt: Are Banks Any Different?, National Tax Journal, National Tax Association (2017) View citations (17) (2017)
14. Taxation, Bank Leverage, and Financial Crises
    IMF Working Papers, International Monetary Fund View citations (39)

2012

15. '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 (69)
    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)
16. Debt, Taxes, and Banks
    IMF Working Papers, International Monetary Fund View citations (40)
    See also Journal Article Debt, Taxes, and Banks, Journal of Money, Credit and Banking, Blackwell Publishing (2016) View citations (34) (2016)
17. Tax Rates as Strategic Substitutes
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (19)
    See also Journal Article Tax rates as strategic substitutes, International Tax and Public Finance, Springer (2016) View citations (25) (2016)
18. Taxation and Leverage in International Banking
    IMF Working Papers, International Monetary Fund View citations (13)
    See also Journal Article Taxation and leverage in international banking, International Tax and Public Finance, Springer (2015) View citations (35) (2015)

2011

19. Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax
    CESifo Working Paper Series, CESifo View citations (18)
    See also Journal Article Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax, Journal of Environmental Economics and Management, Elsevier (2015) View citations (74) (2015)
20. Raising the Consumption Tax in Japan: Why, When, How?
    IMF Staff Discussion Notes, International Monetary Fund View citations (11)
21. Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
    IMF Staff Discussion Notes, International Monetary Fund View citations (25)
    See also Journal Article Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions, Fiscal Studies, Institute for Fiscal Studies (2012) View citations (48) (2012)
22. The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations
    IMF Working Papers, International Monetary Fund View citations (48)

2010

23. Corporate tax consolidation and enhanced coorporation in the European Union
    Working Papers, Oxford University Centre for Business Taxation View citations (5)
    See also Journal Article Corporate Tax Consolidation and Enhanced Cooperation in the European Union, Fiscal Studies, Institute for Fiscal Studies (2010) View citations (16) (2010)
24. Enhanced Cooperation in an Asymmetric Model of Tax Competition
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (10)
    Also in Working Papers, Oxford University Centre for Business Taxation (2010)
    CESifo Working Paper Series, CESifo (2010) View citations (11)
25. Turkish Delight: Assessing The Economic Benefits of Turkeys Accession to the EU
    EcoMod2003, EcoMod

2009

26. 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 View citations (25)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2009) View citations (25)
    Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2008) View citations (3)
27. Corporate tax harmonization in the EU
    Working Papers, Oxford University Centre for Business Taxation View citations (33)
    See also Journal Article Corporate tax harmonization in the EU, Economic Policy, CEPR, CESifo, Sciences Po (2010) View citations (26) (2010)

2008

28. Corporate Tax Elasticities A Reader’s Guide to Empirical Findings
    Working Papers, Oxford University Centre for Business Taxation View citations (172)
    See also Journal Article Corporate tax elasticities: a reader's guide to empirical findings, Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited (2008) View citations (162) (2008)

2007

29. Analyzing a Flat Income Tax in the Netherlands
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (1)
    Also in CESifo Working Paper Series, CESifo (2007) View citations (3)
30. Corporate Tax Policy and Incorporation in the EU
    Working Papers, Oxford University Centre for Business Taxation View citations (15)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2007) View citations (35)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2007) View citations (23)
    See also Journal Article Corporate tax policy and incorporation in the EU, International Tax and Public Finance, Springer (2008) View citations (65) (2008)
31. Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (7)
    See also Journal Article Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis, The World Economy, Wiley Blackwell (2009) View citations (19) (2009)
32. Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (16)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2007) View citations (14)
    CESifo Working Paper Series, CESifo (2006) View citations (19)

2006

33. 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 View citations (18)
34. What explains the Variation in Estimates of Labour Supply Elasticities?
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (13)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (73)

2005

35. Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (13)

2004

36. Tax Competition under Minimum Rates: The Case of European Diesel Excises
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (17)
    Also in CESifo Working Paper Series, CESifo (2004) View citations (19)
37. Turkish Delight – Does Turkey’s accession to the EU bring economic benefits?
    CESifo Working Paper Series, CESifo View citations (6)
    See also Journal Article Turkish Delight: Does Turkey's Accession to the EU Bring Economic Benefits?, Kyklos, Wiley Blackwell (2005) View citations (28) (2005)

2003

38. European Wage Coordination: Nightmare or dream to come true?
    Economics Working Papers, European Network of Economic Policy Research Institutes View citations (7)
39. Funds and Games: The Economics of European Cohesion Policy
    Occasional Papers, European Network of Economic Policy Research Institutes View citations (100)
40. Social Europe
    Occasional Papers, European Network of Economic Policy Research Institutes

2002

41. Meta-analysis: A Tool for Upgrading Inputs of Macroeconomic Policy Models
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (28)

2001

42. EU Enlargement: Economic Implications for Countries and Industries
    CESifo Working Paper Series, CESifo View citations (61)
43. Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
    CESifo Working Paper Series, CESifo View citations (65)
    See also Journal Article Taxation and Foreign Direct Investment: A Synthesis of Empirical Research, International Tax and Public Finance, Springer (2003) View citations (355) (2003)

2000

44. An earned income tax credit in the Netherlands: Simulations with the mimic model
    Other publications TiSEM, Tilburg University, School of Economics and Management
45. Tax Policy in a Model of Search with Training
    Other publications TiSEM, Tilburg University, School of Economics and Management
    Also in Discussion Paper, Tilburg University, Center for Economic Research (2000)
    CESifo Working Paper Series, CESifo (2000) View citations (1)
46. Tax reform and the Dutch labour market: An applied general equilibrium approach
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (22)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1998) View citations (68)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (1998) View citations (13)
    See also Journal Article Tax reform and the Dutch labor market: an applied general equilibrium approach, Journal of Public Economics, Elsevier (2000) View citations (58) (2000)

1998

47. Premium differentiation in social insurance
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (3)
48. Tax reform and the Dutch labor market in the 21st century
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (1)

1997

49. An Assessment of the Growth Debate: A Comparison of Perspectives
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (1)
50. Environmental tax reforms and endogenous growth
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (61)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1994) View citations (8)
    Other publications TiSEM, Tilburg University, School of Economics and Management (1994) View citations (3)
    See also Journal Article Environmental tax reform and endogenous growth, Journal of Public Economics, Elsevier (1997) View citations (123) (1997)

1996

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

1995

53. 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" View citations (3)

1992

54. 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)

Undated

55. 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 View citations (1)
    See also Journal Article Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting, International Tax and Public Finance, Springer (1998) View citations (60) (1998)

Journal Articles

2020

1. At a Cost: The Real Effects of Transfer Pricing Regulations
   IMF Economic Review, 2020, 68, (1), 268-306 View citations (4)
   See also Working Paper At A Cost: the Real Effects of Transfer Pricing Regulations, IMF Working Papers (2018) View citations (4) (2018)
2. INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS
   Journal of Economic Surveys, 2020, 34, (3), 660-688 View citations (99)
   See also Working Paper International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots, CESifo Working Paper Series (2018) View citations (23) (2018)
3. Varieties of VAT pass through
   International Tax and Public Finance, 2020, 27, (4), 890-930 View citations (20)

2018

4. Curbing corporate debt bias: Do limitations to interest deductibility work?
   Journal of Banking & Finance, 2018, 96, (C), 368-378 View citations (14)
   See also Working Paper Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?, CESifo Working Paper Series (2017) View citations (3) (2017)
5. Growth-Enhancing Corporate Tax Reform in Belgium
   Nordic Tax Journal, 2018, 2018, (1), 1-17 View citations (6)

2017

6. Taxation and Corporate Debt: Are Banks Any Different?
   National Tax Journal, 2017, 70, (1), 53-76 View citations (17)
   See also Working Paper Taxation and Corporate Debt: Are Banks any Different?, IMF Working Papers (2013) View citations (15) (2013)

2016

7. Base Erosion, Profit Shifting and Developing Countries
   FinanzArchiv: Public Finance Analysis, 2016, 72, (3), 268-301 View citations (86)
   See also Working Paper Base Erosion, Profit Shifting and Developing Countries, IMF Working Papers (2015) View citations (48) (2015)
8. Debt, Taxes, and Banks
   Journal of Money, Credit and Banking, 2016, 48, (1), 5-33 View citations (34)
   See also Working Paper Debt, Taxes, and Banks, IMF Working Papers (2012) View citations (40) (2012)
9. Tax rates as strategic substitutes
   International Tax and Public Finance, 2016, 23, (1), 2-24 View citations (25)
   See also Working Paper Tax Rates as Strategic Substitutes, Tinbergen Institute Discussion Papers (2012) View citations (19) (2012)

2015

10. 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 View citations (74)
    See also Working Paper Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax, CESifo Working Paper Series (2011) View citations (18) (2011)
11. Taxation and leverage in international banking
    International Tax and Public Finance, 2015, 22, (2), 177-200 View citations (35)
    See also Working Paper Taxation and Leverage in International Banking, IMF Working Papers (2012) View citations (13) (2012)

2012

12. Introduction: rethinking the role of the state
    International Tax and Public Finance, 2012, 19, (4), 463-467
13. Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
    Fiscal Studies, 2012, 33, (4), 489-512 View citations (48)
    See also Working Paper Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions, IMF Staff Discussion Notes (2011) View citations (25) (2011)

2011

14. Ageing and the Conflict of Interest Between Generations
    De Economist, 2011, 159, (3), 257-278 View citations (9)
15. An applied analysis of ACE and CBIT reforms in the EU
    International Tax and Public Finance, 2011, 18, (1), 93-120 View citations (54)

2010

16. Corporate Tax Consolidation and Enhanced Cooperation in the European Union
    Fiscal Studies, 2010, 31, (4), 453-479 View citations (16)
    See also Working Paper Corporate tax consolidation and enhanced coorporation in the European Union, Working Papers (2010) View citations (5) (2010)
17. Corporate tax harmonization in the EU
    (Taxing corporate income)
    Economic Policy, 2010, 25, (63), 537-590 View citations (26)
    See also Working Paper Corporate tax harmonization in the EU, Working Papers (2009) View citations (33) (2009)
18. Flat income taxation, redistribution and labour market performance
    Applied Economics, 2010, 42, (25), 3209-3220 View citations (3)

2009

19. Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis
    The World Economy, 2009, 32, (9), 1319-1347 View citations (19)
    See also Working Paper Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis, Tinbergen Institute Discussion Papers (2007) View citations (7) (2007)

2008

20. Corporate tax elasticities: a reader's guide to empirical findings
    Oxford Review of Economic Policy, 2008, 24, (4), 680-697 View citations (162)
    See also Working Paper Corporate Tax Elasticities A Reader’s Guide to Empirical Findings, Working Papers (2008) View citations (172) (2008)
21. Corporate tax policy and incorporation in the EU
    International Tax and Public Finance, 2008, 15, (4), 478-498 View citations (65)
    See also Working Paper Corporate Tax Policy and Incorporation in the EU, Working Papers (2007) View citations (15) (2007)
22. How Corporate Tax Competition Reduces Personal Tax Revenue
    ifo DICE Report, 2008, 6, (01), 27-31 View citations (8)
23. Introduction: reinventing the welfare state
    International Tax and Public Finance, 2008, 15, (1), 1-4
24. 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 View citations (11)
25. The Wage Elasticity of Labour Supply: A Synthesis of Empirical Estimates
    De Economist, 2008, 156, (1), 25-43 View citations (163)

2007

26. Welfare Effects of Fiscal Subsidies on Home Ownership in the Netherlands
    De Economist, 2007, 155, (3), 323-336 View citations (7)

2005

27. Does Money Illusion Rescue the Double Dividend?
    German Economic Review, 2005, 6, (2), 255-257
    Also in German Economic Review, 2005, 6, (2), 255-257 (2005)
28. Turkish Delight: Does Turkey's Accession to the EU Bring Economic Benefits?
    Kyklos, 2005, 58, (1), 87-120 View citations (28)
    See also Working Paper Turkish Delight – Does Turkey’s accession to the EU bring economic benefits?, CESifo Working Paper Series (2004) View citations (6) (2004)
29. Will Corporate Income Taxation Survive?
    De Economist, 2005, 153, (3), 277-301 View citations (40)

2004

30. 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 View citations (4)

2003

31. Introduction: Tax Coordination in the European Union
    International Tax and Public Finance, 2003, 10, (6), 619-624 View citations (5)
32. Tax policy in a matching model with training
    Oxford Economic Papers, 2003, 55, (1), 121-147 View citations (6)
33. Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
    International Tax and Public Finance, 2003, 10, (6), 673-93 View citations (355)
    See also Working Paper Taxation and Foreign Direct Investment: A Synthesis of Empirical Research, CESifo Working Paper Series (2001) View citations (65) (2001)

2002

34. Growth and the Environment in Europe: A Guide to the Debate
    Empirica, 2002, 29, (2), 79-91 View citations (7)

2000

35. Tax reform and the Dutch labor market: an applied general equilibrium approach
    Journal of Public Economics, 2000, 78, (1-2), 193-214 View citations (58)
    See also Working Paper Tax reform and the Dutch labour market: An applied general equilibrium approach, Other publications TiSEM (2000) View citations (22) (2000)

1999

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

1998

38. Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting
    International Tax and Public Finance, 1998, 5, (1), 7-39 View citations (60)
    See also Working Paper Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting, EPRU Working Paper Series View citations (1)
39. Welfare Effects of Different Public Expenditures and Taxes in the Netherlands
    Empirica, 1998, 25, (3), 263-284 View citations (2)

1997

40. Endogenizing technological progress: The MESEMET Model
    Economic Modelling, 1997, 14, (3), 341-367 View citations (9)
41. Environmental Levies and Distortionary Taxation: Reply
    American Economic Review, 1997, 87, (1), 252-53 View citations (75)
42. Environmental tax reform and endogenous growth
    Journal of Public Economics, 1997, 63, (2), 207-237 View citations (123)
    See also Working Paper Environmental tax reforms and endogenous growth, Other publications TiSEM (1997) View citations (61) (1997)

1994

43. Environmental Levies and Distortionary Taxation
    American Economic Review, 1994, 84, (4), 1085-89 View citations (589)
44. Environmental taxes and labor-market distortions
    European Journal of Political Economy, 1994, 10, (4), 655-683 View citations (63)

Edited books

2015

1. Taxation and Regulation of the Financial Sector, vol 1
   MIT Press Books, The MIT Press View citations (2)

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)

1999

2. An Assessment of the Growth Debate
   Chapter 45 in Handbook of Environmental and Resource Economics, 1999 View citations (1)
3. The Double Dividend of an Environmental Tax Reform
   Chapter 20 in Handbook of Environmental and Resource Economics, 1999 View citations (1)