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 0 1 33 349
A Global Minimum Wealth Tax: Some Issues of Economics and Implementation 0 0 0 0 1 5 11 11
After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change 0 0 0 219 0 0 13 454
Base Erosion, Profit Shifting and Developing Countries 0 0 1 196 5 10 33 542
Border Carbon Adjustments: Rationale, Design and Impact 0 0 1 47 0 6 26 90
Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni 0 0 1 3 0 1 8 14
Certain Effects of Uncertain Taxes 0 0 0 55 0 2 15 131
Certain effects of random taxes 0 0 0 22 0 1 12 48
Climate Policy and the Recovery 0 0 0 1 0 0 5 11
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 73 0 1 13 250
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 1 52 0 2 15 203
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 32 0 2 9 124
Coordinating Tariff Reduction and Domestic Tax Reform 0 0 0 108 0 2 32 551
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 5 0 1 12 37
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 0 0 1 9 16
Coordinating tariff reduction and domestic tax reform under imperfect competition 0 0 0 12 0 0 12 66
Corruption, Extortion and Evasion 0 0 0 2 1 3 20 1,104
Corruption, Extortion and Evasion 0 0 0 2 1 3 15 1,297
Corruption, extortion and evasion 0 0 0 23 0 1 13 110
Dealing with Increased Risk of Natural Disasters: Challenges and Options 0 1 1 266 2 3 15 691
Debt, Taxes, and Banks 0 1 1 149 0 1 15 368
Domestic Taxes and International Trade: Some Evidence 0 0 1 319 0 2 14 707
Efficiency And The Fiscal Gap In Federal Systems 0 0 0 43 0 0 18 379
Efficiency Aspects of the Value Added Tax 0 0 8 27 3 7 61 68
Efficiency Aspects of the Value Added Tax 0 1 6 23 1 3 30 39
Efficiency and the Fiscal Gap in Federal Systems 0 0 0 0 0 0 2 2
Efficiency and the optimal direction of federal-state transfers 0 0 1 24 0 1 7 509
Estimating VAT Pass Through 0 1 4 119 1 6 38 470
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 18 1 2 8 185
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 0 0 5 6
Evasion and time consistency in the taxation of capital income 0 0 0 2 0 1 15 294
Exploring Residual Profit Allocation 0 0 0 59 1 3 14 288
Financing New Investments Under Asymmetric Information: A General Approach 0 0 1 86 0 0 12 316
Financing New Investments under Asymmetric Information: A General Approach 0 0 0 0 0 3 13 14
Financing New Investments under Asymmetric Information: a General Approach 0 0 1 222 0 1 17 546
Fiscal Competition and the Pattern of Public Spending 1 2 4 200 1 5 22 1,550
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times 0 0 0 117 0 1 12 214
Fiscal competition and the pattern of public spending 0 0 0 47 1 1 97 276
Fiscal implications of climate change 0 0 0 150 1 4 30 378
Incentives and Information Exchange in International Taxation 0 0 0 2 1 1 4 13
Incentives and Information Exchange in International Taxation 0 0 0 11 0 0 9 67
Indirect Taxes on International Aviation 0 0 0 122 0 0 11 419
Information Sharing and International Taxation 0 0 0 0 0 0 4 10
Information Sharing and International Taxation 0 0 0 14 0 0 8 61
International Tax Competition and Coordination 0 0 5 350 0 3 53 793
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 1 11 0 4 14 48
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 0 24 0 0 12 53
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 106 1 3 24 1,100
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 0 0 0 10 10
Market-based instruments for international aviation and shipping as a source of climate finance 0 0 1 90 0 0 14 187
Needs and Targeting 0 0 0 1 0 1 6 7
Needs and Targeting 0 0 0 9 0 2 6 413
OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY 0 0 0 2 0 2 18 45
Only Connect! Aspects of the Tax Systems Approach 0 0 0 0 0 1 3 3
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 0 2 4 11 11
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 10 0 3 12 306
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 21 0 1 18 310
Optimal Tax Administration 0 0 5 154 0 5 33 257
Optimal Tax Administration 0 0 3 161 0 3 28 267
Optimal non-linear income taxation for the alleviation of income poverty 0 1 1 110 2 3 14 369
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 0 2 2 9 843
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 13 0 2 9 43
Pareto Efficiency in International Taxation 0 0 0 133 0 0 9 816
Pareto Efficiency in International Taxation 0 0 0 731 0 1 10 2,860
Pareto efficiency, mixed taxation and the provision of public goods 0 0 0 9 0 0 9 427
Pareto-Improving Minimum Corporate Taxation 0 0 0 67 0 2 13 73
Pareto-Improving Minimum Corporate Taxation 0 0 4 41 0 0 37 94
Principles for Pareto Efficient Border Carbon Adjustment 0 1 4 26 0 3 24 60
Progressivity Effects of Structural Income Tax Reforms 0 0 0 1 0 1 9 683
Progressivity effects of structural income tax reforms 0 0 1 12 0 0 7 351
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 40 1 1 12 530
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 1 1 3 21 21
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 0 0 2 32 32
REDISTRIBUTION 0 0 1 4 0 0 10 17
Raising the Consumption Tax in Japan: Why, When, How? 0 0 0 50 0 1 11 164
Redistribution 0 0 5 401 1 3 27 834
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources 1 2 2 230 1 2 16 406
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 0 0 2 297 1 3 24 744
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 1 0 0 9 17
Revenue Sharing and Information Exchange under Non-Discriminatory Taxation 0 0 0 8 0 0 7 59
Simple rules for the optimal taxation of international capital income 0 0 0 6 0 0 13 307
Some International Issues in Commodity Taxation 0 0 0 195 1 2 8 595
Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 0 0 0 30 2 3 14 154
Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes 0 0 0 4 0 0 1 137
Targeting, Cascading, and Indirect Tax Design 0 0 1 81 0 0 11 191
Tax Competition and Leviathan 0 0 0 20 0 0 11 375
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example 0 0 1 175 0 1 10 794
Tax Revenue and (or?) Trade Liberalization 0 0 1 285 2 3 20 831
Tax competition and Leviathon 0 0 0 16 0 0 11 414
Tax competition and tax coordination: when countries differ in size 0 0 0 223 1 2 28 756
Tax competition in federations and the welfare consequences of decentralization 0 0 0 91 3 4 10 231
Taxation and Development: Again 0 0 3 142 0 3 26 310
Taxation and the environment: an overview of key issues for developing countries 0 0 5 29 0 0 12 36
Taxation, Bank Leverage, and Financial Crises 0 0 1 126 0 1 14 266
Taxing Cryptocurrencies 0 0 1 57 0 0 20 75
Taxing Cryptocurrencies 0 0 1 26 0 2 21 48
Taxing Multinationals: Exploring a New Approach 0 0 0 7 0 1 13 27
The "Flat Tax(es)": Principles and Evidence 0 0 2 349 3 6 22 811
The Anatomy of the VAT 0 2 4 230 3 6 38 466
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 0 1 1 0 3 19 21
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 1 2 192 1 3 22 1,434
The Comparison Between Destination and Origin Principles Under Imperfect Competition 0 0 0 6 0 1 15 48
The Russian Flat Tax Reform 0 0 0 222 5 6 26 685
The Tax Cuts and Jobs Act: An Appraisal 0 0 0 47 1 3 9 131
The Taxation and Regulation of Banks 0 0 0 141 1 1 12 245
The Value Added Tax: Its Causes and Consequences 0 1 3 1,729 1 9 57 10,683
The Value Added Tax: Its Causes and Consequences 0 0 2 410 1 3 29 1,192
The Value-Added Tax: Its Causes and Consequences 0 0 2 600 0 6 35 1,413
The comparison between destination and origin principles under imperfect competition 0 0 0 14 0 0 13 240
Theoretical Perspectives On Resource Tax Design 0 0 1 394 2 4 31 775
Theoretical Perspectives on Resource Tax Design 0 0 0 0 1 1 7 8
Threshold, Informality, and Partitions of Compliance 0 0 3 123 2 3 21 254
VAT Attacks! 0 0 0 452 0 1 8 826
VAT Fraud and Evasion: What Do We Know, and What Can be Done? 0 1 3 774 3 8 26 1,715
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries 0 0 0 232 0 0 9 541
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems 0 0 1 181 0 1 5 663
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 0 219 2 3 19 603
When is Policy Harmonisation Desirable? 0 0 0 0 0 1 11 483
Total Working Papers 2 15 106 13,929 68 239 2,045 55,315


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 2 13 182
Bank Taxes, Bailouts and Financial Crises 0 0 0 31 0 2 6 101
Base Erosion, Profit Shifting and Developing Countries 2 2 8 258 5 7 47 719
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) 0 0 2 33 0 1 9 174
Border carbon adjustments: rationale, design and impact 0 0 2 8 0 0 12 25
CLIMATE POLICY IN CRISIS AND RECOVERY 0 0 0 1 0 0 8 30
Certain effects of random taxes 0 0 2 28 0 1 12 112
Commodity Taxation for Maximum Revenue 0 0 0 5 0 1 6 23
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* 0 0 0 72 1 1 12 245
Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 0 0 1 82 0 1 12 267
Coordinating tariff reduction and domestic tax reform 0 0 2 190 0 0 20 495
Cornell-ISPE Conference on Public Finance and Development 0 0 1 28 0 3 9 163
Corporation Tax Asymmetries and Optimal Financial Policy 0 0 0 43 0 0 8 316
Corporation tax asymmetries and investment: Evidence from U.K. panel data 0 0 0 167 2 3 14 386
Corruption, extortion and evasion 0 0 2 382 1 5 27 1,048
Debt, Taxes, and Banks 1 1 3 41 1 5 23 151
Does Federalism Lead to Excessively High Taxes? 0 1 1 444 1 5 22 990
Domestic tax reform and international oligopoly 0 0 0 46 0 1 5 145
Editorial Note 0 0 0 3 0 0 3 39
Editorial note 0 0 0 2 1 1 6 29
Efficiency and the optimal direction of federal-state transfers 0 1 3 149 0 2 24 313
Estimating consumption from expenditure data 0 0 0 82 0 0 7 200
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 0 2 12 356
Exploring Residual Profit Allocation 0 0 2 18 0 0 17 62
Financing and Taxing New Firms under Asymmetric Information 0 0 0 89 0 1 18 231
Fiscal competition and the pattern of public spending 0 0 6 667 1 5 31 1,528
Fiscal implications of climate change 0 0 0 44 0 1 17 200
How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes 0 0 0 103 0 0 101 336
Incentives and Information Exchange in International Taxation 0 0 1 115 0 1 13 435
Indirect Taxes on International Aviation 0 0 0 84 1 1 8 378
Inflation and Non-neutralities in the Taxation of Corporate 0 0 0 10 0 0 2 99
Information Sharing and International Taxation: A Primer 0 0 2 220 1 2 12 626
International Tax Planning under the Destination-Based Cash Flow Tax 0 0 1 95 0 0 23 269
Introduction 0 0 0 4 0 0 3 44
Is the VAT a Money Machine? 0 2 3 103 0 3 17 324
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size 1 4 12 913 5 11 56 2,923
Labor Supply and Targeting in Poverty Alleviation Programs 0 0 0 0 0 0 13 436
Leviathan and Capital Tax Competition in Federations 1 1 2 192 1 1 26 485
Measuring the inefficiences of tax systems 0 0 0 19 0 0 5 66
Needs and Targeting 0 0 0 67 0 0 10 236
Only Connect! Aspects of the Tax Systems Approach 0 1 4 4 1 4 10 10
Optimal non-linear income taxation for the alleviation of income-poverty 0 0 0 109 2 2 15 300
Optimal tax administration 1 4 30 252 4 16 111 783
Pareto-Efficient International Taxation 0 0 1 210 0 0 7 719
Pareto-improving indirect tax harmonisation 0 0 0 61 0 1 5 185
Pareto-improving minimum corporate taxation 0 1 4 27 2 6 32 83
Peculiar Institutions: A British Perspective on Tax Policy in the United States 0 0 0 6 0 0 13 39
Peculiar institutions: A British perspective on tax policy in the United States 0 0 1 41 0 1 8 607
Planes, ships and taxes: charging for international aviation and maritime emissions 0 1 4 57 0 2 12 226
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 0 11 41
Policy Forum: The Financial Activities Tax 0 0 0 29 0 0 8 80
Political uncertainty and the earmarking of environmental taxes 0 0 1 145 0 1 12 368
Preferential Regimes Can Make Tax Competition Less Harmful 1 1 1 125 1 2 13 282
Product Quality Under Specific and Ad Valorem Taxation 0 0 4 34 0 0 10 74
Product Quality and the Optimal Structure of Commodity Taxes 0 0 0 38 1 2 10 122
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 268 0 0 20 631
Rethinking the Taxation of the Financial Sector * 0 0 0 77 0 0 18 196
Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* 0 0 0 32 0 1 10 158
Simple Rules for the Optimal Taxation of International Capital Income 0 0 0 1 0 0 7 14
Single-crossing conditions in comparisons of tax progressivity 0 0 0 40 0 0 5 122
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes 0 0 0 0 0 2 9 10
Targeting, cascading and indirect tax design 0 0 2 33 0 2 19 156
Tax Reform 0 0 0 0 0 2 4 198
Tax Reform and Progressivity 0 0 0 104 0 0 11 364
Tax and the Crisis 0 0 0 211 1 2 10 386
Tax competition and Leviathan 0 0 5 925 1 1 30 1,751
Tax competition in federations and the welfare consequences of decentralization 0 0 2 138 1 1 10 311
Tax principles and tax harmonization under imperfect competition: A cautionary example 0 0 0 83 1 2 15 285
Tax revenue and (or?) trade liberalization 2 2 17 371 4 12 72 1,217
Taxation, Redistribution and Economic Integration 0 0 0 11 0 0 2 48
Taxes, Investment and Q 0 0 1 24 0 0 8 97
Taxing cryptocurrencies 1 1 5 14 2 2 29 54
The 1984 Budget, the Finance Bill and corporate finance: a correction 0 0 0 0 0 0 5 41
The Anatomy of the Vat 0 2 8 78 1 7 50 319
The Croatian profit tax: an ACE in practice 0 0 0 0 1 2 13 456
The German Tax Reform of 2000 0 0 2 121 0 0 14 327
The Russian ‘flat tax’ reform 0 0 0 162 1 2 10 804
The balance between specific and ad valorem taxation 0 1 3 240 2 4 19 937
The comparison between ad valorem and specific taxation under imperfect competition 0 3 10 583 2 10 51 1,277
The comparison between destination and origin principles under imperfect competition 0 0 1 134 1 2 16 358
The optimal threshold for a value-added tax 1 4 23 849 10 14 64 1,882
The value added tax: Its causes and consequences 2 3 27 1,066 4 9 115 3,383
The welfare economics of tax co-ordination in the European Community: a survey 0 0 0 0 0 0 9 410
The “flat tax(es)”: principles and experience 0 0 1 259 2 3 16 645
Thresholds, informality, and partitions of compliance 0 1 4 163 2 5 51 448
VAT Fraud and Evasion: What Do We Know and What Can Be Done? 0 1 5 101 3 7 42 379
VAT attacks! 0 0 0 154 0 0 26 485
VAT, tariffs, and withholding: Border taxes and informality in developing countries 0 0 3 253 1 5 37 772
Varieties of VAT pass through 11 24 81 335 21 50 201 829
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 1 3 70 1 3 18 216
Viva VIVAT! 0 0 0 129 0 0 8 314
Wealth Maximization and the Cost of Capital: A Comment 0 0 0 162 0 2 5 944
Welfare Effects of Capital Income Tax Reform in a Growing World Economy 0 0 0 0 0 0 6 63
Welfare analysis and intertemporal substitution 0 0 0 39 1 1 10 97
Welfare effects of commodity tax harmonisation 0 0 0 72 0 1 10 204
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 1 174 2 3 17 793
Zero Expenditures and the Estimation of Engel Curves 0 0 0 172 0 2 14 502
Total Journal Articles 24 63 312 13,673 97 265 2,072 41,989
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 4 24 513
Redistribution 0 0 2 492 1 2 17 1,053
Tax Policy and Subsidiarity in the European Union 0 0 0 0 1 1 6 14
The theory of international tax competition and coordination 0 0 0 0 1 4 31 178
Total Chapters 0 0 3 678 4 11 78 1,758


Statistics updated 2026-10-11