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 5 32 348
A Global Minimum Wealth Tax: Some Issues of Economics and Implementation 0 0 0 0 0 6 6 6
After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change 0 0 0 219 1 6 13 454
Base Erosion, Profit Shifting and Developing Countries 0 0 2 196 2 11 25 532
Border Carbon Adjustments: Rationale, Design and Impact 0 1 1 47 0 6 22 84
Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni 0 1 1 3 0 3 9 13
Certain Effects of Uncertain Taxes 0 0 0 55 0 2 17 129
Certain effects of random taxes 0 0 0 22 0 2 11 47
Climate Policy and the Recovery 0 0 0 1 1 1 5 11
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 1 1 52 0 2 13 201
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 73 0 1 12 249
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 32 0 1 9 122
Coordinating Tariff Reduction and Domestic Tax Reform 0 0 0 108 0 1 30 549
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 5 0 1 11 36
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 0 0 3 8 15
Coordinating tariff reduction and domestic tax reform under imperfect competition 0 0 0 12 1 4 12 66
Corruption, Extortion and Evasion 0 0 0 2 2 3 14 1,294
Corruption, Extortion and Evasion 0 0 0 2 2 5 18 1,101
Corruption, extortion and evasion 0 0 0 23 1 5 12 109
Dealing with Increased Risk of Natural Disasters: Challenges and Options 0 0 0 265 2 5 14 688
Debt, Taxes, and Banks 0 0 0 148 0 5 15 367
Domestic Taxes and International Trade: Some Evidence 0 0 1 319 1 4 12 705
Efficiency And The Fiscal Gap In Federal Systems 0 0 0 43 1 3 19 379
Efficiency Aspects of the Value Added Tax 0 1 27 27 4 12 61 61
Efficiency Aspects of the Value Added Tax 0 0 22 22 0 7 36 36
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 1 1 2 24 1 2 7 508
Estimating VAT Pass Through 1 1 3 118 4 13 33 464
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 1 1 5 6
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 1 14 293
Exploring Residual Profit Allocation 0 0 0 59 0 3 11 285
Financing New Investments Under Asymmetric Information: A General Approach 0 0 1 86 1 6 13 316
Financing New Investments under Asymmetric Information: A General Approach 0 0 0 0 1 4 10 11
Financing New Investments under Asymmetric Information: a General Approach 0 0 1 222 0 3 16 545
Fiscal Competition and the Pattern of Public Spending 0 2 2 198 1 9 17 1,545
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times 0 0 0 117 0 4 11 213
Fiscal competition and the pattern of public spending 0 0 0 47 1 9 96 275
Fiscal implications of climate change 0 0 2 150 2 7 31 374
Incentives and Information Exchange in International Taxation 0 0 0 11 0 4 9 67
Incentives and Information Exchange in International Taxation 0 0 0 2 0 2 3 12
Indirect Taxes on International Aviation 0 0 0 122 0 1 12 419
Information Sharing and International Taxation 0 0 0 0 0 3 4 10
Information Sharing and International Taxation 0 0 0 14 0 3 8 61
International Tax Competition and Coordination 0 0 8 350 5 13 57 790
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 24 0 1 16 53
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 0 1 12 44
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 1 106 1 4 25 1,097
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 0 0 5 10 10
Market-based instruments for international aviation and shipping as a source of climate finance 0 0 1 90 0 5 15 187
Needs and Targeting 0 0 0 9 0 2 5 411
Needs and Targeting 0 0 0 1 0 0 5 6
OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY 0 0 0 2 0 3 16 43
Only Connect! Aspects of the Tax Systems Approach 0 0 0 0 0 2 2 2
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 0 1 2 7 7
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 10 0 1 10 303
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 21 1 3 17 309
Optimal Tax Administration 1 2 3 161 1 6 26 264
Optimal Tax Administration 2 2 7 154 3 6 31 252
Optimal non-linear income taxation for the alleviation of income poverty 0 0 0 109 0 1 12 366
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 13 0 4 8 41
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 0 0 2 8 841
Pareto Efficiency in International Taxation 0 0 0 731 0 5 9 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 0 3 11 427
Pareto-Improving Minimum Corporate Taxation 0 1 4 41 1 5 39 94
Pareto-Improving Minimum Corporate Taxation 0 0 0 67 2 5 11 71
Principles for Pareto Efficient Border Carbon Adjustment 0 0 3 25 1 4 22 57
Progressivity Effects of Structural Income Tax Reforms 0 0 0 1 1 3 8 682
Progressivity effects of structural income tax reforms 1 1 1 12 1 2 7 351
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 0 0 3 30 30
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 1 0 2 18 18
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 40 0 3 15 529
REDISTRIBUTION 0 0 1 4 0 3 10 17
Raising the Consumption Tax in Japan: Why, When, How? 0 0 0 50 0 2 10 163
Redistribution 0 1 5 401 0 6 25 831
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources 0 0 0 228 1 2 15 404
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 0 0 3 297 0 3 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 0 1 8 59
Simple rules for the optimal taxation of international capital income 0 0 0 6 0 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 0 7 12 191
Tax Competition and Leviathan 0 0 0 20 2 2 11 375
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example 0 1 1 175 1 4 9 793
Tax Revenue and (or?) Trade Liberalization 0 1 1 285 2 5 18 828
Tax competition and Leviathon 0 0 0 16 1 2 11 414
Tax competition and tax coordination: when countries differ in size 0 0 1 223 0 8 30 754
Tax competition in federations and the welfare consequences of decentralization 0 0 0 91 0 3 9 227
Taxation and Development: Again 1 2 3 142 1 8 24 307
Taxation and the environment: an overview of key issues for developing countries 3 3 5 29 4 4 13 36
Taxation, Bank Leverage, and Financial Crises 0 0 1 126 0 2 14 265
Taxing Cryptocurrencies 0 1 3 57 0 4 23 75
Taxing Cryptocurrencies 0 1 3 26 0 6 25 46
Taxing Multinationals: Exploring a New Approach 0 0 1 7 0 4 13 26
The "Flat Tax(es)": Principles and Evidence 0 1 2 349 1 7 18 805
The Anatomy of the VAT 1 1 2 228 2 10 37 460
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 0 1 1 0 3 16 18
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 1 1 191 2 9 19 1,431
The Comparison Between Destination and Origin Principles Under Imperfect Competition 0 0 0 6 1 3 14 47
The Russian Flat Tax Reform 0 0 0 222 1 3 22 679
The Tax Cuts and Jobs Act: An Appraisal 0 0 0 47 0 2 7 128
The Taxation and Regulation of Banks 0 0 0 141 1 3 11 244
The Value Added Tax: Its Causes and Consequences 0 1 2 1,728 0 22 53 10,674
The Value Added Tax: Its Causes and Consequences 0 1 3 410 2 14 30 1,189
The Value-Added Tax: Its Causes and Consequences 0 1 3 600 2 14 30 1,407
The comparison between destination and origin principles under imperfect competition 0 0 0 14 0 1 13 240
Theoretical Perspectives On Resource Tax Design 0 0 1 394 2 7 27 771
Theoretical Perspectives on Resource Tax Design 0 0 0 0 0 1 6 7
Threshold, Informality, and Partitions of Compliance 0 0 3 123 0 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 1 5 21 1,707
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries 0 0 0 232 1 3 11 541
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems 0 0 1 181 0 1 4 662
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 0 219 0 1 17 600
When is Policy Harmonisation Desirable? 0 0 0 0 0 3 11 482
Total Working Papers 11 31 151 13,914 77 483 1,946 55,076


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 3 11 180
Bank Taxes, Bailouts and Financial Crises 0 0 0 31 0 1 5 99
Base Erosion, Profit Shifting and Developing Countries 0 0 8 256 1 12 45 712
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) 0 0 2 33 0 1 8 173
Border carbon adjustments: rationale, design and impact 0 0 3 8 0 3 15 25
CLIMATE POLICY IN CRISIS AND RECOVERY 0 0 0 1 0 0 10 30
Certain effects of random taxes 1 1 2 28 3 5 14 111
Commodity Taxation for Maximum Revenue 0 0 1 5 0 1 6 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 1 2 12 266
Coordinating tariff reduction and domestic tax reform 0 0 2 190 0 2 23 495
Cornell-ISPE Conference on Public Finance and Development 0 0 1 28 1 3 6 160
Corporation Tax Asymmetries and Optimal Financial Policy 0 0 0 43 1 4 9 316
Corporation tax asymmetries and investment: Evidence from U.K. panel data 0 0 1 167 0 2 12 383
Corruption, extortion and evasion 0 0 2 382 3 7 25 1,043
Debt, Taxes, and Banks 0 0 2 40 0 5 22 146
Does Federalism Lead to Excessively High Taxes? 0 0 0 443 3 3 18 985
Domestic tax reform and international oligopoly 0 0 0 46 0 0 5 144
Editorial Note 0 0 0 3 1 2 3 39
Editorial note 0 0 0 2 0 4 5 28
Efficiency and the optimal direction of federal-state transfers 1 1 3 148 2 4 26 311
Estimating consumption from expenditure data 0 0 0 82 1 1 7 200
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 0 1 11 354
Exploring Residual Profit Allocation 1 2 2 18 3 9 19 62
Financing and Taxing New Firms under Asymmetric Information 0 0 0 89 1 5 18 230
Fiscal competition and the pattern of public spending 0 1 6 667 2 6 28 1,523
Fiscal implications of climate change 0 0 0 44 2 6 21 199
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 1 13 434
Indirect Taxes on International Aviation 0 0 0 84 1 3 8 377
Inflation and Non-neutralities in the Taxation of Corporate 0 0 0 10 0 1 3 99
Information Sharing and International Taxation: A Primer 1 2 2 220 1 3 11 624
International Tax Planning under the Destination-Based Cash Flow Tax 0 0 1 95 0 1 24 269
Introduction 0 0 0 4 0 1 3 44
Is the VAT a Money Machine? 0 0 1 101 0 2 15 321
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size 3 4 13 909 8 17 54 2,912
Labor Supply and Targeting in Poverty Alleviation Programs 0 0 0 0 1 5 13 436
Leviathan and Capital Tax Competition in Federations 0 0 1 191 1 2 25 484
Measuring the inefficiences of tax systems 0 0 0 19 0 0 7 66
Needs and Targeting 0 0 0 67 0 2 10 236
Only Connect! Aspects of the Tax Systems Approach 0 0 3 3 1 2 6 6
Optimal non-linear income taxation for the alleviation of income-poverty 0 0 0 109 0 0 14 298
Optimal tax administration 7 13 30 248 16 35 114 767
Pareto-Efficient International Taxation 0 0 1 210 0 1 10 719
Pareto-improving indirect tax harmonisation 0 0 1 61 0 1 5 184
Pareto-improving minimum corporate taxation 1 1 4 26 5 13 27 77
Peculiar Institutions: A British Perspective on Tax Policy in the United States 0 0 0 6 0 1 13 39
Peculiar institutions: A British perspective on tax policy in the United States 0 0 1 41 1 1 9 606
Planes, ships and taxes: charging for international aviation and maritime emissions 1 1 3 56 1 4 10 224
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 0 3 9 80
Political uncertainty and the earmarking of environmental taxes 0 0 1 145 0 2 12 367
Preferential Regimes Can Make Tax Competition Less Harmful 0 0 1 124 0 2 15 280
Product Quality Under Specific and Ad Valorem Taxation 0 1 4 34 0 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 2 6 20 631
Rethinking the Taxation of the Financial Sector * 0 0 0 77 1 3 22 196
Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* 0 0 0 32 0 3 10 157
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 1 6 122
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes 0 0 0 0 0 0 8 8
Targeting, cascading and indirect tax design 0 1 4 33 0 4 19 154
Tax Reform 0 0 0 0 0 1 2 196
Tax Reform and Progressivity 0 0 0 104 0 2 12 364
Tax and the Crisis 0 0 0 211 0 3 9 384
Tax competition and Leviathan 0 3 5 925 0 11 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 0 4 15 283
Tax revenue and (or?) trade liberalization 3 3 18 369 7 14 83 1,205
Taxation, Redistribution and Economic Integration 0 0 0 11 0 1 2 48
Taxes, Investment and Q 0 0 1 24 0 2 11 97
Taxing cryptocurrencies 1 2 8 13 2 6 34 52
The 1984 Budget, the Finance Bill and corporate finance: a correction 0 0 0 0 0 1 5 41
The Anatomy of the Vat 0 2 7 76 4 13 51 312
The Croatian profit tax: an ACE in practice 0 0 0 0 1 4 13 454
The German Tax Reform of 2000 1 1 3 121 2 6 16 327
The Russian ‘flat tax’ reform 0 0 0 162 0 2 10 802
The balance between specific and ad valorem taxation 0 0 3 239 2 4 16 933
The comparison between ad valorem and specific taxation under imperfect competition 0 2 8 580 3 13 44 1,267
The comparison between destination and origin principles under imperfect competition 0 1 1 134 0 3 16 356
The optimal threshold for a value-added tax 4 9 25 845 5 16 61 1,868
The value added tax: Its causes and consequences 3 9 28 1,063 5 40 141 3,374
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 16 642
Thresholds, informality, and partitions of compliance 1 1 6 162 6 19 50 443
VAT Fraud and Evasion: What Do We Know and What Can Be Done? 1 1 4 100 3 8 40 372
VAT attacks! 0 0 0 154 1 10 27 485
VAT, tariffs, and withholding: Border taxes and informality in developing countries 0 1 3 253 4 15 35 767
Varieties of VAT pass through 8 17 77 311 15 45 182 779
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 1 2 69 0 2 17 213
Viva VIVAT! 0 0 1 129 0 2 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 0 5 6 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 1 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 1 1 174 0 4 18 790
Zero Expenditures and the Estimation of Engel Curves 0 0 1 172 0 1 14 500
Total Journal Articles 38 84 319 13,610 124 495 2,088 41,724
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 0 7 20 509
Redistribution 0 1 4 492 0 4 18 1,051
Tax Policy and Subsidiarity in the European Union 0 0 0 0 0 2 5 13
The theory of international tax competition and coordination 0 0 0 0 1 7 29 174
Total Chapters 0 1 5 678 1 20 72 1,747


Statistics updated 2026-07-10