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 3 14 30 346
A Global Minimum Wealth Tax: Some Issues of Economics and Implementation 0 0 0 0 2 2 2 2
After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change 0 0 1 219 3 3 13 451
Base Erosion, Profit Shifting and Developing Countries 0 0 4 196 8 14 25 529
Border Carbon Adjustments: Rationale, Design and Impact 1 1 1 47 2 8 18 80
Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni 0 0 1 2 1 2 8 11
Certain Effects of Uncertain Taxes 0 0 1 55 2 4 20 129
Certain effects of random taxes 0 0 1 22 2 6 13 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 73 1 2 13 249
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 51 1 2 12 200
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 32 0 1 8 121
Coordinating Tariff Reduction and Domestic Tax Reform 0 0 0 108 1 10 30 549
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 0 3 6 9 15
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 1 5 0 2 12 35
Coordinating tariff reduction and domestic tax reform under imperfect competition 0 0 0 12 3 6 11 65
Corruption, Extortion and Evasion 0 0 0 2 0 1 13 1,291
Corruption, Extortion and Evasion 0 0 0 2 3 6 19 1,099
Corruption, extortion and evasion 0 0 0 23 3 5 11 107
Dealing with Increased Risk of Natural Disasters: Challenges and Options 0 0 1 265 3 5 13 686
Debt, Taxes, and Banks 0 0 1 148 5 9 16 367
Domestic Taxes and International Trade: Some Evidence 0 0 2 319 1 2 10 702
Efficiency And The Fiscal Gap In Federal Systems 0 0 0 43 2 7 18 378
Efficiency Aspects of the Value Added Tax 0 2 22 22 5 11 34 34
Efficiency Aspects of the Value Added Tax 1 2 27 27 6 14 55 55
Efficiency and the Fiscal Gap in Federal Systems 0 0 0 0 1 1 2 2
Efficiency and the optimal direction of federal-state transfers 0 0 1 23 1 1 6 507
Estimating VAT Pass Through 0 1 3 117 6 11 28 457
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 1 1 6 183
Evasion and time consistency in the taxation of capital income 0 0 0 2 1 5 14 293
Exploring Residual Profit Allocation 0 0 1 59 3 5 12 285
Financing New Investments Under Asymmetric Information: A General Approach 0 1 1 86 2 4 9 312
Financing New Investments under Asymmetric Information: A General Approach 0 0 0 0 1 3 7 8
Financing New Investments under Asymmetric Information: a General Approach 0 1 2 222 1 8 15 543
Fiscal Competition and the Pattern of Public Spending 2 2 2 198 8 11 17 1,544
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times 0 0 1 117 4 6 12 213
Fiscal competition and the pattern of public spending 0 0 0 47 7 36 96 273
Fiscal implications of climate change 0 0 2 150 5 13 30 372
Incentives and Information Exchange in International Taxation 0 0 0 11 4 5 9 67
Incentives and Information Exchange in International Taxation 0 0 0 2 1 2 2 11
Indirect Taxes on International Aviation 0 0 1 122 1 2 13 419
Information Sharing and International Taxation 0 0 1 14 1 2 7 59
Information Sharing and International Taxation 0 0 0 0 3 4 5 10
International Tax Competition and Coordination 0 2 9 350 3 18 52 780
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 1 2 11 1 3 14 44
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 24 1 3 19 53
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 0 5 5 10 10
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 4 106 2 9 27 1,095
Market-based instruments for international aviation and shipping as a source of climate finance 0 0 2 90 5 7 18 187
Needs and Targeting 0 0 0 9 1 2 4 410
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 1 5 14 41
Only Connect! Aspects of the Tax Systems Approach 0 0 0 0 1 1 1 1
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 0 1 2 6 6
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 21 2 5 16 308
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 10 1 4 10 303
Optimal Tax Administration 1 1 2 160 3 9 23 261
Optimal Tax Administration 0 0 7 152 2 7 30 248
Optimal non-linear income taxation for the alleviation of income poverty 0 0 0 109 0 1 12 365
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 0 1 3 7 840
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 13 3 3 7 40
Pareto Efficiency in International Taxation 0 0 0 731 3 3 8 2,857
Pareto Efficiency in International Taxation 0 0 0 133 2 3 9 816
Pareto efficiency, mixed taxation and the provision of public goods 0 0 1 9 2 2 11 426
Pareto-Improving Minimum Corporate Taxation 0 0 3 40 3 4 37 92
Pareto-Improving Minimum Corporate Taxation 0 0 0 67 1 1 7 67
Principles for Pareto Efficient Border Carbon Adjustment 0 0 4 25 1 2 21 54
Progressivity Effects of Structural Income Tax Reforms 0 0 0 1 2 3 7 681
Progressivity effects of structural income tax reforms 0 0 1 11 1 2 7 350
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 40 2 2 14 528
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 0 2 9 29 29
Public Goods, Self-Selection and Optimal Income Taxation 0 1 1 1 2 10 18 18
REDISTRIBUTION 0 1 1 4 1 4 8 15
Raising the Consumption Tax in Japan: Why, When, How? 0 0 1 50 1 2 13 162
Redistribution 0 2 6 400 3 7 26 828
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources 0 0 0 228 0 5 13 402
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 0 2 4 297 3 6 25 741
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 1 4 5 10 17
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 8 0 2 7 58
Simple rules for the optimal taxation of international capital income 0 0 0 6 2 2 12 306
Some International Issues in Commodity Taxation 0 0 0 195 1 2 6 593
Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 0 0 0 30 3 4 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 2 81 5 5 11 189
Tax Competition and Leviathan 0 0 0 20 0 2 9 373
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example 1 1 2 175 3 3 9 792
Tax Revenue and (or?) Trade Liberalization 1 1 3 285 2 5 22 825
Tax competition and Leviathon 0 0 0 16 1 5 12 413
Tax competition and tax coordination: when countries differ in size 0 0 2 223 8 14 32 754
Tax competition in federations and the welfare consequences of decentralization 0 0 0 91 2 3 8 226
Taxation and Development: Again 0 0 1 140 1 4 19 300
Taxation and the environment: an overview of key issues for developing countries 0 0 4 26 0 2 12 32
Taxation, Bank Leverage, and Financial Crises 0 0 1 126 2 6 17 265
Taxing Cryptocurrencies 0 0 2 25 4 6 24 44
Taxing Cryptocurrencies 0 0 4 56 2 6 24 73
Taxing Multinationals: Exploring a New Approach 0 0 1 7 1 2 10 23
The "Flat Tax(es)": Principles and Evidence 0 1 3 348 3 6 16 801
The Anatomy of the VAT 0 0 2 227 4 11 32 454
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 1 1 1 191 5 7 15 1,427
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 1 1 1 3 6 16 18
The Comparison Between Destination and Origin Principles Under Imperfect Competition 0 0 0 6 2 3 13 46
The Russian Flat Tax Reform 0 0 0 222 0 9 19 676
The Tax Cuts and Jobs Act: An Appraisal 0 0 1 47 2 3 8 128
The Taxation and Regulation of Banks 0 0 0 141 0 1 9 241
The Value Added Tax: Its Causes and Consequences 1 1 3 410 7 10 24 1,182
The Value Added Tax: Its Causes and Consequences 1 1 3 1,728 13 21 48 10,665
The Value-Added Tax: Its Causes and Consequences 0 1 2 599 7 11 24 1,400
The comparison between destination and origin principles under imperfect competition 0 0 0 14 1 2 13 240
Theoretical Perspectives On Resource Tax Design 0 0 1 394 3 4 23 767
Theoretical Perspectives on Resource Tax Design 0 0 0 0 1 3 6 7
Threshold, Informality, and Partitions of Compliance 0 2 3 123 2 8 18 249
VAT Attacks! 0 0 2 452 1 1 9 825
VAT Fraud and Evasion: What Do We Know, and What Can be Done? 1 1 4 773 1 4 23 1,703
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries 0 0 1 232 2 3 11 540
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems 0 0 2 181 1 2 5 662
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 2 219 0 1 18 599
When is Policy Harmonisation Desirable? 0 0 0 0 3 5 11 482
Total Working Papers 11 31 182 13,894 275 616 1,858 54,868


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 3 5 11 180
Bank Taxes, Bailouts and Financial Crises 0 0 0 31 1 2 5 99
Base Erosion, Profit Shifting and Developing Countries 0 3 8 256 4 12 40 704
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) 0 2 2 33 1 4 8 173
Border carbon adjustments: rationale, design and impact 0 2 4 8 2 5 15 24
CLIMATE POLICY IN CRISIS AND RECOVERY 0 0 0 1 0 0 10 30
Certain effects of random taxes 0 0 1 27 2 3 11 108
Commodity Taxation for Maximum Revenue 0 0 1 5 1 1 7 22
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* 0 0 1 72 1 3 13 244
Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 0 1 1 82 1 5 12 265
Coordinating tariff reduction and domestic tax reform 0 0 4 190 2 5 28 495
Cornell-ISPE Conference on Public Finance and Development 0 0 1 28 2 2 6 159
Corporation Tax Asymmetries and Optimal Financial Policy 0 0 0 43 3 4 8 315
Corporation tax asymmetries and investment: Evidence from U.K. panel data 0 0 1 167 2 4 13 383
Corruption, extortion and evasion 0 1 4 382 3 7 26 1,039
Debt, Taxes, and Banks 0 1 3 40 4 10 23 145
Does Federalism Lead to Excessively High Taxes? 0 0 1 443 0 0 17 982
Domestic tax reform and international oligopoly 0 0 0 46 0 0 5 144
Editorial Note 0 0 0 3 1 1 2 38
Editorial note 0 0 0 2 0 0 1 24
Efficiency and the optimal direction of federal-state transfers 0 1 2 147 2 8 26 309
Estimating consumption from expenditure data 0 0 0 82 0 1 6 199
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 1 4 12 354
Exploring Residual Profit Allocation 0 0 0 16 4 6 15 57
Financing and Taxing New Firms under Asymmetric Information 0 0 1 89 4 7 20 229
Fiscal competition and the pattern of public spending 1 4 6 667 3 12 28 1,520
Fiscal implications of climate change 0 0 1 44 4 8 21 197
How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes 0 0 1 103 1 1 103 336
Incentives and Information Exchange in International Taxation 0 0 2 115 1 3 13 434
Indirect Taxes on International Aviation 0 0 0 84 1 3 6 375
Inflation and Non-neutralities in the Taxation of Corporate 0 0 0 10 0 0 2 98
Information Sharing and International Taxation: A Primer 1 1 1 219 2 4 10 623
International Tax Planning under the Destination-Based Cash Flow Tax 0 0 3 95 1 10 27 269
Introduction 0 0 0 4 0 0 2 43
Is the VAT a Money Machine? 0 0 2 101 1 3 17 320
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size 0 3 13 905 5 17 55 2,900
Labor Supply and Targeting in Poverty Alleviation Programs 0 0 0 0 3 6 12 434
Leviathan and Capital Tax Competition in Federations 0 1 1 191 0 9 24 482
Measuring the inefficiences of tax systems 0 0 0 19 0 0 8 66
Needs and Targeting 0 0 1 67 1 1 10 235
Only Connect! Aspects of the Tax Systems Approach 0 2 3 3 1 3 5 5
Optimal non-linear income taxation for the alleviation of income-poverty 0 0 0 109 0 6 14 298
Optimal tax administration 2 5 22 237 8 27 99 740
Pareto-Efficient International Taxation 0 0 2 210 1 1 13 719
Pareto-improving indirect tax harmonisation 0 0 1 61 1 1 5 184
Pareto-improving minimum corporate taxation 0 2 4 25 5 9 21 69
Peculiar Institutions: A British Perspective on Tax Policy in the United States 0 0 0 6 1 3 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 2 2 9 222
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 7 7 13 41
Policy Forum: The Financial Activities Tax 0 0 0 29 2 2 8 79
Political uncertainty and the earmarking of environmental taxes 0 0 1 145 1 5 11 366
Preferential Regimes Can Make Tax Competition Less Harmful 0 0 6 124 2 3 21 280
Product Quality Under Specific and Ad Valorem Taxation 0 1 3 33 4 5 9 73
Product Quality and the Optimal Structure of Commodity Taxes 0 0 0 38 1 2 9 120
Public Goods, Self-Selection and Optimal Income Taxation 0 1 1 268 4 8 18 629
Rethinking the Taxation of the Financial Sector * 0 0 3 77 1 2 23 194
Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* 0 0 1 32 2 4 10 156
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 1 1 6 122
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes 0 0 0 0 0 3 8 8
Targeting, cascading and indirect tax design 0 0 4 32 2 6 18 152
Tax Reform 0 0 0 0 0 0 2 195
Tax Reform and Progressivity 0 0 0 104 2 4 12 364
Tax and the Crisis 0 0 0 211 2 3 8 383
Tax competition and Leviathan 2 3 4 924 5 8 28 1,744
Tax competition in federations and the welfare consequences of decentralization 1 1 3 138 2 3 11 310
Tax principles and tax harmonization under imperfect competition: A cautionary example 0 0 0 83 3 6 14 282
Tax revenue and (or?) trade liberalization 0 4 20 366 4 16 94 1,195
Taxation, Redistribution and Economic Integration 0 0 0 11 1 1 2 48
Taxes, Investment and Q 0 0 1 24 2 3 11 97
Taxing cryptocurrencies 1 1 8 12 4 10 33 50
The 1984 Budget, the Finance Bill and corporate finance: a correction 0 0 0 0 1 2 5 41
The Anatomy of the Vat 1 3 7 75 4 15 45 303
The Croatian profit tax: an ACE in practice 0 0 0 0 1 2 13 451
The German Tax Reform of 2000 0 0 2 120 2 3 12 323
The Russian ‘flat tax’ reform 0 0 0 162 2 4 10 802
The balance between specific and ad valorem taxation 0 1 3 239 1 5 13 930
The comparison between ad valorem and specific taxation under imperfect competition 1 5 7 579 8 18 40 1,262
The comparison between destination and origin principles under imperfect competition 1 1 2 134 2 3 16 355
The optimal threshold for a value-added tax 1 6 19 837 4 17 54 1,856
The value added tax: Its causes and consequences 1 7 28 1,055 10 34 130 3,344
The welfare economics of tax co-ordination in the European Community: a survey 0 0 0 0 2 5 10 410
The “flat tax(es)”: principles and experience 1 1 2 259 5 5 18 642
Thresholds, informality, and partitions of compliance 0 2 8 161 6 16 42 430
VAT Fraud and Evasion: What Do We Know and What Can Be Done? 0 0 3 99 3 13 38 367
VAT attacks! 0 0 0 154 5 6 23 480
VAT, tariffs, and withholding: Border taxes and informality in developing countries 1 2 4 253 10 12 32 762
Varieties of VAT pass through 5 19 75 299 22 55 182 756
Vertical Tax Externalities in the Theory of Fiscal Federalism 1 1 2 69 2 4 17 213
Viva VIVAT! 0 0 1 129 2 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 3 3 5 61
Welfare analysis and intertemporal substitution 0 0 0 39 1 3 9 96
Welfare effects of commodity tax harmonisation 0 0 0 72 1 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 0 0 0 173 2 4 16 788
Zero Expenditures and the Estimation of Engel Curves 0 0 1 172 1 2 14 500
Total Journal Articles 21 88 321 13,547 238 569 2,011 41,467
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 5 9 20 507
Redistribution 1 1 4 492 2 6 22 1,049
Tax Policy and Subsidiarity in the European Union 0 0 0 0 2 3 5 13
The theory of international tax competition and coordination 0 0 0 0 5 13 28 172
Total Chapters 1 1 5 678 14 31 75 1,741


Statistics updated 2026-05-06