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 6 18 25 338
After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change 0 0 1 219 0 7 11 448
Base Erosion, Profit Shifting and Developing Countries 0 0 4 196 2 6 15 517
Border Carbon Adjustments: Rationale, Design and Impact 0 0 2 46 5 12 17 77
Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni 0 0 2 2 1 4 8 10
Certain Effects of Uncertain Taxes 0 0 1 55 0 8 16 125
Certain effects of random taxes 0 0 2 22 2 5 10 43
Climate Policy and the Recovery 0 0 0 1 0 3 3 9
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 32 0 4 7 120
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 73 0 9 11 247
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 51 0 8 10 198
Coordinating Tariff Reduction and Domestic Tax Reform 0 0 0 108 5 25 25 544
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 1 5 1 5 11 34
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 0 1 3 4 10
Coordinating tariff reduction and domestic tax reform under imperfect competition 0 0 0 12 3 7 8 62
Corruption, Extortion and Evasion 0 0 0 2 2 9 16 1,095
Corruption, Extortion and Evasion 0 0 0 2 1 4 15 1,291
Corruption, extortion and evasion 0 0 0 23 1 6 7 103
Dealing with Increased Risk of Natural Disasters: Challenges and Options 0 0 1 265 1 5 10 682
Debt, Taxes, and Banks 0 0 1 148 2 6 9 360
Domestic Taxes and International Trade: Some Evidence 0 0 4 319 1 5 11 701
Efficiency And The Fiscal Gap In Federal Systems 0 0 0 43 5 14 16 376
Efficiency Aspects of the Value Added Tax 1 1 21 21 5 14 28 28
Efficiency Aspects of the Value Added Tax 0 0 25 25 5 29 46 46
Efficiency and the Fiscal Gap in Federal Systems 0 0 0 0 0 1 1 1
Efficiency and the optimal direction of federal-state transfers 0 0 3 23 0 3 7 506
Estimating VAT Pass Through 1 1 4 117 4 13 23 450
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 18 0 5 5 182
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 0 4 4 5
Evasion and time consistency in the taxation of capital income 0 0 0 2 2 9 11 290
Exploring Residual Profit Allocation 0 0 1 59 1 6 9 281
Financing New Investments Under Asymmetric Information: A General Approach 1 1 1 86 1 2 6 309
Financing New Investments under Asymmetric Information: A General Approach 0 0 0 0 1 5 5 6
Financing New Investments under Asymmetric Information: a General Approach 1 1 2 222 5 10 12 540
Fiscal Competition and the Pattern of Public Spending 0 0 0 196 2 5 9 1,535
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times 0 0 3 117 0 3 9 207
Fiscal competition and the pattern of public spending 0 0 0 47 16 73 77 253
Fiscal implications of climate change 0 0 2 150 2 11 19 361
Incentives and Information Exchange in International Taxation 0 0 0 2 1 1 1 10
Incentives and Information Exchange in International Taxation 0 0 0 11 1 4 5 63
Indirect Taxes on International Aviation 0 0 2 122 1 7 13 418
Information Sharing and International Taxation 0 0 0 0 0 0 1 6
Information Sharing and International Taxation 0 0 1 14 0 3 5 57
International Tax Competition and Coordination 0 0 7 348 9 21 45 771
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 1 1 4 11 1 5 14 42
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 3 24 0 5 18 50
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 0 0 5 5 5
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 5 106 5 11 24 1,091
Market-based instruments for international aviation and shipping as a source of climate finance 0 0 2 90 1 4 12 181
Needs and Targeting 0 0 0 9 1 1 4 409
Needs and Targeting 0 0 0 1 0 3 3 4
OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY 0 0 0 2 4 9 13 40
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 21 2 9 13 305
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 0 1 5 5 5
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 10 2 6 8 301
Optimal Tax Administration 0 1 1 159 4 12 19 256
Optimal Tax Administration 0 3 8 152 3 15 28 244
Optimal non-linear income taxation for the alleviation of income poverty 0 0 0 109 0 7 11 364
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 0 1 4 5 838
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 13 0 2 4 37
Pareto Efficiency in International Taxation 0 0 0 731 0 0 5 2,854
Pareto Efficiency in International Taxation 0 0 0 133 1 5 8 814
Pareto efficiency, mixed taxation and the provision of public goods 0 0 1 9 0 3 10 424
Pareto-Improving Minimum Corporate Taxation 0 1 4 40 1 26 36 89
Pareto-Improving Minimum Corporate Taxation 0 0 0 67 0 5 7 66
Principles for Pareto Efficient Border Carbon Adjustment 0 3 5 25 1 13 22 53
Progressivity Effects of Structural Income Tax Reforms 0 0 0 1 0 4 4 678
Progressivity effects of structural income tax reforms 0 0 1 11 0 3 5 348
Public Goods, Self-Selection and Optimal Income Taxation 1 1 1 1 7 15 15 15
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 40 0 6 12 526
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 0 6 26 26 26
REDISTRIBUTION 0 0 0 3 1 5 5 12
Raising the Consumption Tax in Japan: Why, When, How? 0 0 2 50 1 8 13 161
Redistribution 0 0 5 398 1 8 21 822
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources 0 0 1 228 3 8 14 400
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 1 1 3 296 1 8 21 736
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 1 1 5 6 13
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 8 2 4 7 58
Simple rules for the optimal taxation of international capital income 0 0 0 6 0 8 10 304
Some International Issues in Commodity Taxation 0 0 0 195 1 3 5 592
Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 0 0 0 30 1 6 9 148
Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes 0 0 0 4 0 1 2 137
Targeting, Cascading, and Indirect Tax Design 0 1 2 81 0 3 6 184
Tax Competition and Leviathan 0 0 0 20 2 4 9 373
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example 0 0 1 174 0 4 6 789
Tax Revenue and (or?) Trade Liberalization 0 0 2 284 0 7 19 820
Tax competition and Leviathon 0 0 0 16 2 4 9 410
Tax competition and tax coordination: when countries differ in size 0 0 3 223 4 15 24 744
Tax competition in federations and the welfare consequences of decentralization 0 0 0 91 0 1 5 223
Taxation and Development: Again 0 1 1 140 1 9 18 297
Taxation and the environment: an overview of key issues for developing countries 0 0 6 26 1 4 13 31
Taxation, Bank Leverage, and Financial Crises 0 0 1 126 1 7 12 260
Taxing Cryptocurrencies 0 0 5 56 1 7 21 68
Taxing Cryptocurrencies 0 0 3 25 1 8 21 39
Taxing Multinationals: Exploring a New Approach 0 0 1 7 1 6 9 22
The "Flat Tax(es)": Principles and Evidence 1 1 6 348 2 6 20 797
The Anatomy of the VAT 0 0 2 227 5 12 26 448
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 0 2 190 2 8 13 1,422
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 0 0 0 2 12 12 14
The Comparison Between Destination and Origin Principles Under Imperfect Competition 0 0 0 6 0 7 10 43
The Russian Flat Tax Reform 0 0 1 222 1 6 14 668
The Tax Cuts and Jobs Act: An Appraisal 0 0 2 47 0 3 8 125
The Taxation and Regulation of Banks 0 0 0 141 1 5 9 241
The Value Added Tax: Its Causes and Consequences 0 0 2 409 2 8 19 1,174
The Value Added Tax: Its Causes and Consequences 0 0 2 1,727 2 14 35 10,646
The Value-Added Tax: Its Causes and Consequences 0 0 1 598 2 7 17 1,391
The comparison between destination and origin principles under imperfect competition 0 0 0 14 0 9 11 238
Theoretical Perspectives On Resource Tax Design 0 0 3 394 1 12 23 764
Theoretical Perspectives on Resource Tax Design 0 0 0 0 2 5 5 6
Threshold, Informality, and Partitions of Compliance 2 2 3 123 6 12 16 247
VAT Attacks! 0 0 2 452 0 6 8 824
VAT Fraud and Evasion: What Do We Know, and What Can be Done? 0 0 3 772 2 8 21 1,701
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries 0 0 1 232 0 5 8 537
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems 0 1 2 181 0 2 3 660
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 2 219 1 9 18 599
When is Policy Harmonisation Desirable? 0 0 0 0 2 6 8 479
Total Working Papers 10 21 196 13,873 195 916 1,531 54,447


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 1 5 7 176
Bank Taxes, Bailouts and Financial Crises 0 0 1 31 0 2 4 97
Base Erosion, Profit Shifting and Developing Countries 1 1 7 254 4 15 34 696
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) 2 2 2 33 2 5 6 171
Border carbon adjustments: rationale, design and impact 1 1 4 7 1 6 12 20
CLIMATE POLICY IN CRISIS AND RECOVERY 0 0 0 1 0 7 10 30
Certain effects of random taxes 0 1 1 27 0 4 8 105
Commodity Taxation for Maximum Revenue 0 0 1 5 0 3 7 21
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* 0 0 1 72 2 8 14 243
Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 1 1 1 82 3 5 15 263
Coordinating tariff reduction and domestic tax reform 0 0 4 190 2 9 26 492
Cornell-ISPE Conference on Public Finance and Development 0 0 1 28 0 1 4 157
Corporation Tax Asymmetries and Optimal Financial Policy 0 0 0 43 1 4 5 312
Corporation tax asymmetries and investment: Evidence from U.K. panel data 0 0 1 167 2 8 11 381
Corruption, extortion and evasion 0 1 3 381 3 8 24 1,035
Debt, Taxes, and Banks 1 1 4 40 3 6 18 138
Does Federalism Lead to Excessively High Taxes? 0 0 2 443 0 9 18 982
Domestic tax reform and international oligopoly 0 0 0 46 0 3 5 144
Editorial Note 0 0 0 3 0 1 1 37
Editorial note 0 0 0 2 0 1 1 24
Efficiency and the optimal direction of federal-state transfers 1 1 4 147 6 12 26 307
Estimating consumption from expenditure data 0 0 2 82 1 4 8 199
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 2 6 10 352
Exploring Residual Profit Allocation 0 0 0 16 0 4 9 51
Financing and Taxing New Firms under Asymmetric Information 0 0 1 89 1 7 16 223
Fiscal competition and the pattern of public spending 3 4 5 666 5 11 22 1,513
Fiscal implications of climate change 0 0 1 44 2 7 15 191
How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes 0 0 1 103 0 98 102 335
Incentives and Information Exchange in International Taxation 0 1 3 115 1 8 12 432
Indirect Taxes on International Aviation 0 0 0 84 2 4 6 374
Inflation and Non-neutralities in the Taxation of Corporate 0 0 0 10 0 1 2 98
Information Sharing and International Taxation: A Primer 0 0 2 218 1 3 9 620
International Tax Planning under the Destination-Based Cash Flow Tax 0 1 3 95 6 16 24 265
Introduction 0 0 0 4 0 2 2 43
Is the VAT a Money Machine? 0 0 2 101 1 5 16 318
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size 1 1 12 903 6 16 49 2,889
Labor Supply and Targeting in Poverty Alleviation Programs 0 0 0 0 3 6 10 431
Leviathan and Capital Tax Competition in Federations 0 0 0 190 6 17 21 479
Measuring the inefficiences of tax systems 0 0 0 19 0 5 8 66
Needs and Targeting 0 0 1 67 0 8 9 234
Only Connect! Aspects of the Tax Systems Approach 2 3 3 3 2 4 4 4
Optimal non-linear income taxation for the alleviation of income-poverty 0 0 0 109 6 12 14 298
Optimal tax administration 3 5 21 235 7 24 83 720
Pareto-Efficient International Taxation 0 1 2 210 0 6 12 718
Pareto-improving indirect tax harmonisation 0 0 1 61 0 3 4 183
Pareto-improving minimum corporate taxation 0 0 3 23 0 5 15 60
Peculiar Institutions: A British Perspective on Tax Policy in the United States 0 0 0 6 1 10 11 37
Peculiar institutions: A British perspective on tax policy in the United States 0 0 1 41 0 3 7 604
Planes, ships and taxes: charging for international aviation and maritime emissions 0 2 2 55 0 5 7 220
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 2 6 34
Policy Forum: The Financial Activities Tax 0 0 0 29 0 1 6 77
Political uncertainty and the earmarking of environmental taxes 0 1 1 145 2 5 9 363
Preferential Regimes Can Make Tax Competition Less Harmful 0 0 7 124 0 4 25 277
Product Quality Under Specific and Ad Valorem Taxation 1 3 3 33 1 5 5 69
Product Quality and the Optimal Structure of Commodity Taxes 0 0 0 38 1 6 9 119
Public Goods, Self-Selection and Optimal Income Taxation 1 1 1 268 3 13 14 624
Rethinking the Taxation of the Financial Sector * 0 0 3 77 1 8 23 193
Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* 0 0 1 32 2 2 8 154
Simple Rules for the Optimal Taxation of International Capital Income 0 0 0 1 0 3 6 13
Single-crossing conditions in comparisons of tax progressivity 0 0 0 40 0 0 5 121
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes 0 0 0 0 2 6 7 7
Targeting, cascading and indirect tax design 0 0 5 32 4 12 19 150
Tax Reform 0 0 0 0 0 1 2 195
Tax Reform and Progressivity 0 0 0 104 1 8 9 361
Tax and the Crisis 0 0 0 211 0 2 5 380
Tax competition and Leviathan 0 1 1 921 1 12 21 1,737
Tax competition in federations and the welfare consequences of decentralization 0 0 2 137 1 4 10 308
Tax principles and tax harmonization under imperfect competition: A cautionary example 0 0 0 83 0 3 8 276
Tax revenue and (or?) trade liberalization 1 5 19 363 5 26 90 1,184
Taxation, Redistribution and Economic Integration 0 0 0 11 0 1 1 47
Taxes, Investment and Q 0 1 1 24 0 5 9 94
Taxing cryptocurrencies 0 2 11 11 4 14 33 44
The 1984 Budget, the Finance Bill and corporate finance: a correction 0 0 0 0 1 2 4 40
The Anatomy of the Vat 0 1 7 72 4 15 40 292
The Croatian profit tax: an ACE in practice 0 0 0 0 1 7 13 450
The German Tax Reform of 2000 0 0 2 120 0 4 10 320
The Russian ‘flat tax’ reform 0 0 1 162 1 5 9 799
The balance between specific and ad valorem taxation 0 1 2 238 1 8 9 926
The comparison between ad valorem and specific taxation under imperfect competition 2 3 8 576 6 16 32 1,250
The comparison between destination and origin principles under imperfect competition 0 0 1 133 1 10 14 353
The optimal threshold for a value-added tax 2 5 15 833 7 21 50 1,846
The value added tax: Its causes and consequences 3 7 31 1,051 8 24 125 3,318
The welfare economics of tax co-ordination in the European Community: a survey 0 0 0 0 3 6 8 408
The “flat tax(es)”: principles and experience 0 0 2 258 0 6 15 637
Thresholds, informality, and partitions of compliance 2 2 9 161 8 17 37 422
VAT Fraud and Evasion: What Do We Know and What Can Be Done? 0 3 4 99 5 15 36 359
VAT attacks! 0 0 1 154 1 8 20 475
VAT, tariffs, and withholding: Border taxes and informality in developing countries 1 1 3 252 2 9 25 752
Varieties of VAT pass through 9 18 77 289 21 59 165 722
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 2 68 0 9 14 209
Viva VIVAT! 0 0 1 129 0 3 9 311
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 0 1 2 58
Welfare analysis and intertemporal substitution 0 0 0 39 2 8 8 95
Welfare effects of commodity tax harmonisation 0 0 0 72 0 3 7 200
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 1 4 13 785
Zero Expenditures and the Estimation of Engel Curves 0 0 2 172 1 8 14 499
Total Journal Articles 38 82 327 13,497 185 833 1,777 41,083
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 1 9 14 499
Redistribution 0 0 4 491 2 8 20 1,045
Tax Policy and Subsidiarity in the European Union 0 0 0 0 0 1 2 10
The theory of international tax competition and coordination 0 0 0 0 4 13 20 163
Total Chapters 0 0 5 677 7 31 56 1,717


Statistics updated 2026-03-04