Access Statistics for Michael Keen

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Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times 0 0 0 114 1 9 31 347
A Global Minimum Wealth Tax: Some Issues of Economics and Implementation 0 0 0 0 4 6 6 6
After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change 0 0 0 219 2 5 14 453
Base Erosion, Profit Shifting and Developing Countries 0 0 2 196 1 13 23 530
Border Carbon Adjustments: Rationale, Design and Impact 0 1 1 47 4 7 22 84
Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni 1 1 1 3 2 3 9 13
Certain Effects of Uncertain Taxes 0 0 0 55 0 4 17 129
Certain effects of random taxes 0 0 0 22 0 4 12 47
Climate Policy and the Recovery 0 0 0 1 0 1 4 10
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 32 1 2 9 122
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 1 1 1 52 1 3 13 201
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 73 0 2 13 249
Coordinating Tariff Reduction and Domestic Tax Reform 0 0 0 108 0 5 30 549
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 0 0 5 9 15
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 5 1 2 12 36
Coordinating tariff reduction and domestic tax reform under imperfect competition 0 0 0 12 0 3 11 65
Corruption, Extortion and Evasion 0 0 0 2 1 1 12 1,292
Corruption, Extortion and Evasion 0 0 0 2 0 4 17 1,099
Corruption, extortion and evasion 0 0 0 23 1 5 11 108
Dealing with Increased Risk of Natural Disasters: Challenges and Options 0 0 0 265 0 4 12 686
Debt, Taxes, and Banks 0 0 0 148 0 7 15 367
Domestic Taxes and International Trade: Some Evidence 0 0 1 319 2 3 11 704
Efficiency And The Fiscal Gap In Federal Systems 0 0 0 43 0 2 18 378
Efficiency Aspects of the Value Added Tax 0 1 22 22 2 8 36 36
Efficiency Aspects of the Value Added Tax 0 2 27 27 2 11 57 57
Efficiency and the Fiscal Gap in Federal Systems 0 0 0 0 0 1 2 2
Efficiency and the optimal direction of federal-state transfers 0 0 1 23 0 1 6 507
Estimating VAT Pass Through 0 0 2 117 3 10 29 460
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 0 0 4 5
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 18 0 1 6 183
Evasion and time consistency in the taxation of capital income 0 0 0 2 0 3 14 293
Exploring Residual Profit Allocation 0 0 0 59 0 4 11 285
Financing New Investments Under Asymmetric Information: A General Approach 0 0 1 86 3 6 12 315
Financing New Investments under Asymmetric Information: A General Approach 0 0 0 0 2 4 9 10
Financing New Investments under Asymmetric Information: a General Approach 0 0 1 222 2 5 16 545
Fiscal Competition and the Pattern of Public Spending 0 2 2 198 0 9 17 1,544
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times 0 0 0 117 0 6 11 213
Fiscal competition and the pattern of public spending 0 0 0 47 1 21 95 274
Fiscal implications of climate change 0 0 2 150 0 11 29 372
Incentives and Information Exchange in International Taxation 0 0 0 2 1 2 3 12
Incentives and Information Exchange in International Taxation 0 0 0 11 0 4 9 67
Indirect Taxes on International Aviation 0 0 0 122 0 1 12 419
Information Sharing and International Taxation 0 0 0 14 2 4 8 61
Information Sharing and International Taxation 0 0 0 0 0 4 5 10
International Tax Competition and Coordination 0 2 8 350 5 14 55 785
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 24 0 3 16 53
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 0 2 14 44
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 0 0 5 10 10
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 1 106 1 5 24 1,096
Market-based instruments for international aviation and shipping as a source of climate finance 0 0 1 90 0 6 16 187
Needs and Targeting 0 0 0 9 1 2 5 411
Needs and Targeting 0 0 0 1 0 2 5 6
OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY 0 0 0 2 2 3 16 43
Only Connect! Aspects of the Tax Systems Approach 0 0 0 0 1 2 2 2
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 0 0 1 6 6
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 21 0 3 16 308
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 10 0 2 10 303
Optimal Tax Administration 0 1 2 160 2 7 25 263
Optimal Tax Administration 0 0 5 152 1 5 29 249
Optimal non-linear income taxation for the alleviation of income poverty 0 0 0 109 1 2 12 366
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 13 1 4 8 41
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 0 1 3 8 841
Pareto Efficiency in International Taxation 0 0 0 731 2 5 10 2,859
Pareto Efficiency in International Taxation 0 0 0 133 0 2 9 816
Pareto efficiency, mixed taxation and the provision of public goods 0 0 0 9 1 3 11 427
Pareto-Improving Minimum Corporate Taxation 1 1 4 41 1 4 38 93
Pareto-Improving Minimum Corporate Taxation 0 0 0 67 2 3 9 69
Principles for Pareto Efficient Border Carbon Adjustment 0 0 3 25 2 3 21 56
Progressivity Effects of Structural Income Tax Reforms 0 0 0 1 0 3 7 681
Progressivity effects of structural income tax reforms 0 0 0 11 0 2 6 350
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 0 1 4 30 30
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 40 1 3 15 529
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 1 0 3 18 18
REDISTRIBUTION 0 1 1 4 2 5 10 17
Raising the Consumption Tax in Japan: Why, When, How? 0 0 0 50 1 2 13 163
Redistribution 1 3 5 401 3 9 26 831
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources 0 0 0 228 1 3 14 403
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 0 1 3 297 0 5 24 741
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 1 0 4 10 17
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 8 1 1 8 59
Simple rules for the optimal taxation of international capital income 0 0 0 6 1 3 13 307
Some International Issues in Commodity Taxation 0 0 0 195 0 1 6 593
Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 0 0 0 30 0 3 12 151
Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes 0 0 0 4 0 0 2 137
Targeting, Cascading, and Indirect Tax Design 0 0 1 81 2 7 12 191
Tax Competition and Leviathan 0 0 0 20 0 0 9 373
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example 0 1 1 175 0 3 8 792
Tax Revenue and (or?) Trade Liberalization 0 1 1 285 1 6 18 826
Tax competition and Leviathon 0 0 0 16 0 3 11 413
Tax competition and tax coordination: when countries differ in size 0 0 2 223 0 10 32 754
Tax competition in federations and the welfare consequences of decentralization 0 0 0 91 1 4 9 227
Taxation and Development: Again 1 1 2 141 6 9 23 306
Taxation and the environment: an overview of key issues for developing countries 0 0 3 26 0 1 10 32
Taxation, Bank Leverage, and Financial Crises 0 0 1 126 0 5 17 265
Taxing Cryptocurrencies 1 1 5 57 2 7 25 75
Taxing Cryptocurrencies 1 1 3 26 2 7 26 46
Taxing Multinationals: Exploring a New Approach 0 0 1 7 3 4 13 26
The "Flat Tax(es)": Principles and Evidence 1 1 3 349 3 7 18 804
The Anatomy of the VAT 0 0 1 227 4 10 35 458
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 1 1 191 2 7 17 1,429
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 1 1 1 0 4 16 18
The Comparison Between Destination and Origin Principles Under Imperfect Competition 0 0 0 6 0 3 13 46
The Russian Flat Tax Reform 0 0 0 222 2 10 21 678
The Tax Cuts and Jobs Act: An Appraisal 0 0 0 47 0 3 7 128
The Taxation and Regulation of Banks 0 0 0 141 2 2 11 243
The Value Added Tax: Its Causes and Consequences 0 1 3 1,728 9 28 56 10,674
The Value Added Tax: Its Causes and Consequences 0 1 3 410 5 13 28 1,187
The Value-Added Tax: Its Causes and Consequences 1 2 3 600 5 14 29 1,405
The comparison between destination and origin principles under imperfect competition 0 0 0 14 0 2 13 240
Theoretical Perspectives On Resource Tax Design 0 0 1 394 2 5 25 769
Theoretical Perspectives on Resource Tax Design 0 0 0 0 0 1 6 7
Threshold, Informality, and Partitions of Compliance 0 0 3 123 2 4 19 251
VAT Attacks! 0 0 1 452 0 1 8 825
VAT Fraud and Evasion: What Do We Know, and What Can be Done? 0 1 3 773 3 5 25 1,706
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries 0 0 0 232 0 3 10 540
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems 0 0 1 181 0 2 4 662
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 0 219 1 1 17 600
When is Policy Harmonisation Desirable? 0 0 0 0 0 3 11 482
Total Working Papers 9 30 146 13,903 131 552 1,913 54,999


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Allocating Taxes to Households: A Methodology 0 0 1 38 0 4 11 180
Bank Taxes, Bailouts and Financial Crises 0 0 0 31 0 2 5 99
Base Erosion, Profit Shifting and Developing Countries 0 2 8 256 7 15 46 711
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) 0 0 2 33 0 2 8 173
Border carbon adjustments: rationale, design and impact 0 1 3 8 1 5 15 25
CLIMATE POLICY IN CRISIS AND RECOVERY 0 0 0 1 0 0 10 30
Certain effects of random taxes 0 0 1 27 0 3 11 108
Commodity Taxation for Maximum Revenue 0 0 1 5 0 1 7 22
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* 0 0 1 72 0 1 13 244
Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 0 0 1 82 0 2 11 265
Coordinating tariff reduction and domestic tax reform 0 0 3 190 0 3 26 495
Cornell-ISPE Conference on Public Finance and Development 0 0 1 28 0 2 5 159
Corporation Tax Asymmetries and Optimal Financial Policy 0 0 0 43 0 3 8 315
Corporation tax asymmetries and investment: Evidence from U.K. panel data 0 0 1 167 0 2 13 383
Corruption, extortion and evasion 0 1 2 382 1 5 23 1,040
Debt, Taxes, and Banks 0 0 2 40 1 8 22 146
Does Federalism Lead to Excessively High Taxes? 0 0 0 443 0 0 16 982
Domestic tax reform and international oligopoly 0 0 0 46 0 0 5 144
Editorial Note 0 0 0 3 0 1 2 38
Editorial note 0 0 0 2 4 4 5 28
Efficiency and the optimal direction of federal-state transfers 0 0 2 147 0 2 25 309
Estimating consumption from expenditure data 0 0 0 82 0 0 6 199
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 0 2 11 354
Exploring Residual Profit Allocation 1 1 1 17 2 8 17 59
Financing and Taxing New Firms under Asymmetric Information 0 0 0 89 0 6 18 229
Fiscal competition and the pattern of public spending 0 1 6 667 1 8 27 1,521
Fiscal implications of climate change 0 0 0 44 0 6 19 197
How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes 0 0 1 103 0 1 103 336
Incentives and Information Exchange in International Taxation 0 0 2 115 0 2 13 434
Indirect Taxes on International Aviation 0 0 0 84 1 2 7 376
Inflation and Non-neutralities in the Taxation of Corporate 0 0 0 10 1 1 3 99
Information Sharing and International Taxation: A Primer 0 1 1 219 0 3 10 623
International Tax Planning under the Destination-Based Cash Flow Tax 0 0 3 95 0 4 26 269
Introduction 0 0 0 4 1 1 3 44
Is the VAT a Money Machine? 0 0 2 101 1 3 17 321
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size 1 3 13 906 4 15 53 2,904
Labor Supply and Targeting in Poverty Alleviation Programs 0 0 0 0 1 4 12 435
Leviathan and Capital Tax Competition in Federations 0 1 1 191 1 4 25 483
Measuring the inefficiences of tax systems 0 0 0 19 0 0 8 66
Needs and Targeting 0 0 0 67 1 2 10 236
Only Connect! Aspects of the Tax Systems Approach 0 0 3 3 0 1 5 5
Optimal non-linear income taxation for the alleviation of income-poverty 0 0 0 109 0 0 14 298
Optimal tax administration 4 6 25 241 11 31 104 751
Pareto-Efficient International Taxation 0 0 1 210 0 1 12 719
Pareto-improving indirect tax harmonisation 0 0 1 61 0 1 5 184
Pareto-improving minimum corporate taxation 0 2 3 25 3 12 22 72
Peculiar Institutions: A British Perspective on Tax Policy in the United States 0 0 0 6 0 2 13 39
Peculiar institutions: A British perspective on tax policy in the United States 0 0 1 41 0 1 8 605
Planes, ships and taxes: charging for international aviation and maritime emissions 0 0 2 55 1 3 10 223
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 7 13 41
Policy Forum: The Financial Activities Tax 0 0 0 29 1 3 9 80
Political uncertainty and the earmarking of environmental taxes 0 0 1 145 1 4 12 367
Preferential Regimes Can Make Tax Competition Less Harmful 0 0 4 124 0 3 19 280
Product Quality Under Specific and Ad Valorem Taxation 1 1 4 34 1 5 10 74
Product Quality and the Optimal Structure of Commodity Taxes 0 0 0 38 0 1 9 120
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 268 0 5 18 629
Rethinking the Taxation of the Financial Sector * 0 0 1 77 1 2 22 195
Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* 0 0 0 32 1 3 10 157
Simple Rules for the Optimal Taxation of International Capital Income 0 0 0 1 0 1 7 14
Single-crossing conditions in comparisons of tax progressivity 0 0 0 40 0 1 6 122
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes 0 0 0 0 0 1 8 8
Targeting, cascading and indirect tax design 1 1 5 33 2 4 20 154
Tax Reform 0 0 0 0 1 1 3 196
Tax Reform and Progressivity 0 0 0 104 0 3 12 364
Tax and the Crisis 0 0 0 211 1 4 9 384
Tax competition and Leviathan 1 4 5 925 6 13 34 1,750
Tax competition in federations and the welfare consequences of decentralization 0 1 2 138 0 2 10 310
Tax principles and tax harmonization under imperfect competition: A cautionary example 0 0 0 83 1 7 15 283
Tax revenue and (or?) trade liberalization 0 3 17 366 3 14 86 1,198
Taxation, Redistribution and Economic Integration 0 0 0 11 0 1 2 48
Taxes, Investment and Q 0 0 1 24 0 3 11 97
Taxing cryptocurrencies 0 1 8 12 0 6 33 50
The 1984 Budget, the Finance Bill and corporate finance: a correction 0 0 0 0 0 1 5 41
The Anatomy of the Vat 1 4 8 76 5 16 48 308
The Croatian profit tax: an ACE in practice 0 0 0 0 2 3 14 453
The German Tax Reform of 2000 0 0 2 120 2 5 14 325
The Russian ‘flat tax’ reform 0 0 0 162 0 3 10 802
The balance between specific and ad valorem taxation 0 1 3 239 1 5 14 931
The comparison between ad valorem and specific taxation under imperfect competition 1 4 8 580 2 14 41 1,264
The comparison between destination and origin principles under imperfect competition 0 1 2 134 1 3 17 356
The optimal threshold for a value-added tax 4 8 22 841 7 17 58 1,863
The value added tax: Its causes and consequences 5 9 29 1,060 25 51 146 3,369
The welfare economics of tax co-ordination in the European Community: a survey 0 0 0 0 0 2 9 410
The “flat tax(es)”: principles and experience 0 1 2 259 0 5 17 642
Thresholds, informality, and partitions of compliance 0 0 6 161 7 15 45 437
VAT Fraud and Evasion: What Do We Know and What Can Be Done? 0 0 3 99 2 10 37 369
VAT attacks! 0 0 0 154 4 9 26 484
VAT, tariffs, and withholding: Border taxes and informality in developing countries 0 1 4 253 1 11 32 763
Varieties of VAT pass through 4 14 76 303 8 42 183 764
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 1 2 69 0 4 17 213
Viva VIVAT! 0 0 1 129 0 3 12 314
Wealth Maximization and the Cost of Capital: A Comment 0 0 0 162 0 0 5 942
Welfare Effects of Capital Income Tax Reform in a Growing World Economy 0 0 0 0 2 5 7 63
Welfare analysis and intertemporal substitution 0 0 0 39 0 1 9 96
Welfare effects of commodity tax harmonisation 0 0 0 72 0 3 9 203
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 1 1 1 174 2 5 18 790
Zero Expenditures and the Estimation of Engel Curves 0 0 1 172 0 1 14 500
Total Journal Articles 25 75 314 13,572 133 517 2,053 41,600
1 registered items for which data could not be found


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
"Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times 0 0 1 186 2 10 22 509
Redistribution 0 1 4 492 2 6 20 1,051
Tax Policy and Subsidiarity in the European Union 0 0 0 0 0 3 5 13
The theory of international tax competition and coordination 0 0 0 0 1 10 28 173
Total Chapters 0 1 5 678 5 29 75 1,746


Statistics updated 2026-06-04