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 2 33 349
A Global Minimum Wealth Tax: Some Issues of Economics and Implementation 0 0 0 0 3 4 10 10
After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change 0 0 0 219 0 1 13 454
Base Erosion, Profit Shifting and Developing Countries 0 0 1 196 3 7 29 537
Border Carbon Adjustments: Rationale, Design and Impact 0 0 1 47 6 6 26 90
Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni 0 0 1 3 0 1 9 14
Certain Effects of Uncertain Taxes 0 0 0 55 2 2 16 131
Certain effects of random taxes 0 0 0 22 1 1 12 48
Climate Policy and the Recovery 0 0 0 1 0 1 5 11
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 1 52 1 2 15 203
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 73 1 1 13 250
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 32 1 2 9 124
Coordinating Tariff Reduction and Domestic Tax Reform 0 0 0 108 2 2 32 551
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 5 1 1 12 37
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition 0 0 0 0 1 1 9 16
Coordinating tariff reduction and domestic tax reform under imperfect competition 0 0 0 12 0 1 12 66
Corruption, Extortion and Evasion 0 0 0 2 0 4 14 1,296
Corruption, Extortion and Evasion 0 0 0 2 0 4 19 1,103
Corruption, extortion and evasion 0 0 0 23 0 2 13 110
Dealing with Increased Risk of Natural Disasters: Challenges and Options 0 1 1 266 0 3 14 689
Debt, Taxes, and Banks 1 1 1 149 1 1 15 368
Domestic Taxes and International Trade: Some Evidence 0 0 1 319 2 3 14 707
Efficiency And The Fiscal Gap In Federal Systems 0 0 0 43 0 1 19 379
Efficiency Aspects of the Value Added Tax 0 0 27 27 3 8 65 65
Efficiency Aspects of the Value Added Tax 0 1 23 23 1 2 38 38
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 1 1 24 1 2 7 509
Estimating VAT Pass Through 0 2 4 119 3 9 37 469
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 18 1 1 7 184
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 0 1 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 2 2 13 287
Financing New Investments Under Asymmetric Information: A General Approach 0 0 1 86 0 1 12 316
Financing New Investments under Asymmetric Information: A General Approach 0 0 0 0 3 4 13 14
Financing New Investments under Asymmetric Information: a General Approach 0 0 1 222 1 1 17 546
Fiscal Competition and the Pattern of Public Spending 0 1 3 199 2 5 21 1,549
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times 0 0 0 117 1 1 12 214
Fiscal competition and the pattern of public spending 0 0 0 47 0 1 96 275
Fiscal implications of climate change 0 0 1 150 3 5 31 377
Incentives and Information Exchange in International Taxation 0 0 0 11 0 0 9 67
Incentives and Information Exchange in International Taxation 0 0 0 2 0 0 3 12
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 6 350 2 8 55 793
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 1 24 0 0 15 53
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 3 4 15 48
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 106 2 3 24 1,099
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 15 187
Needs and Targeting 0 0 0 1 1 1 6 7
Needs and Targeting 0 0 0 9 2 2 6 413
OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY 0 0 0 2 2 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 21 1 2 18 310
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 10 3 3 13 306
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 0 2 3 9 9
Optimal Tax Administration 0 2 6 154 3 8 35 257
Optimal Tax Administration 0 1 3 161 1 4 28 267
Optimal non-linear income taxation for the alleviation of income poverty 0 1 1 110 0 1 12 367
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 13 2 2 9 43
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 0 0 0 7 841
Pareto Efficiency in International Taxation 0 0 0 731 1 1 10 2,860
Pareto Efficiency in International Taxation 0 0 0 133 0 0 9 816
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 4 41 0 1 38 94
Pareto-Improving Minimum Corporate Taxation 0 0 0 67 1 4 13 73
Principles for Pareto Efficient Border Carbon Adjustment 0 1 4 26 2 4 24 60
Progressivity Effects of Structural Income Tax Reforms 0 0 0 1 1 2 9 683
Progressivity effects of structural income tax reforms 0 1 1 12 0 1 7 351
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 1 2 2 20 20
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 0 1 2 32 32
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 40 0 0 14 529
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 2 2 26 833
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources 1 1 1 229 1 2 15 405
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 0 0 2 297 1 2 25 743
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 1 7 594
Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 0 0 0 30 1 1 12 152
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 2 11 375
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example 0 0 1 175 1 2 10 794
Tax Revenue and (or?) Trade Liberalization 0 0 1 285 1 3 18 829
Tax competition and Leviathon 0 0 0 16 0 1 11 414
Tax competition and tax coordination: when countries differ in size 0 0 0 223 1 1 27 755
Tax competition in federations and the welfare consequences of decentralization 0 0 0 91 0 1 10 228
Taxation and Development: Again 0 1 3 142 3 4 26 310
Taxation and the environment: an overview of key issues for developing countries 0 3 5 29 0 4 12 36
Taxation, Bank Leverage, and Financial Crises 0 0 1 126 1 1 14 266
Taxing Cryptocurrencies 0 0 1 57 0 0 20 75
Taxing Cryptocurrencies 0 0 1 26 1 2 21 48
Taxing Multinationals: Exploring a New Approach 0 0 0 7 1 1 13 27
The "Flat Tax(es)": Principles and Evidence 0 0 2 349 3 4 20 808
The Anatomy of the VAT 1 3 4 230 2 5 38 463
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 0 1 1 2 3 19 21
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 1 1 2 192 2 4 21 1,433
The Comparison Between Destination and Origin Principles Under Imperfect Competition 0 0 0 6 1 2 15 48
The Russian Flat Tax Reform 0 0 0 222 1 2 22 680
The Tax Cuts and Jobs Act: An Appraisal 0 0 0 47 1 2 8 130
The Taxation and Regulation of Banks 0 0 0 141 0 1 11 244
The Value Added Tax: Its Causes and Consequences 1 1 3 1,729 8 8 59 10,682
The Value Added Tax: Its Causes and Consequences 0 0 3 410 2 4 32 1,191
The Value-Added Tax: Its Causes and Consequences 0 0 3 600 6 8 36 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 29 773
Theoretical Perspectives on Resource Tax Design 0 0 0 0 0 0 6 7
Threshold, Informality, and Partitions of Compliance 0 0 3 123 1 1 19 252
VAT Attacks! 0 0 1 452 0 1 9 826
VAT Fraud and Evasion: What Do We Know, and What Can be Done? 0 1 3 774 1 6 25 1,712
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries 0 0 0 232 0 1 9 541
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems 0 0 1 181 1 1 5 663
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 0 219 1 1 17 601
When is Policy Harmonisation Desirable? 0 0 0 0 0 1 12 483
Total Working Papers 5 24 148 13,927 127 248 2,037 55,247


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 2 13 182
Bank Taxes, Bailouts and Financial Crises 0 0 0 31 1 2 6 101
Base Erosion, Profit Shifting and Developing Countries 0 0 8 256 0 3 46 714
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) 0 0 2 33 1 1 9 174
Border carbon adjustments: rationale, design and impact 0 0 3 8 0 0 14 25
CLIMATE POLICY IN CRISIS AND RECOVERY 0 0 0 1 0 0 8 30
Certain effects of random taxes 0 1 2 28 1 4 12 112
Commodity Taxation for Maximum Revenue 0 0 1 5 0 1 7 23
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* 0 0 1 72 0 0 12 244
Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 0 0 1 82 1 2 12 267
Coordinating tariff reduction and domestic tax reform 0 0 2 190 0 0 22 495
Cornell-ISPE Conference on Public Finance and Development 0 0 1 28 2 4 9 163
Corporation Tax Asymmetries and Optimal Financial Policy 0 0 0 43 0 1 8 316
Corporation tax asymmetries and investment: Evidence from U.K. panel data 0 0 1 167 1 1 13 384
Corruption, extortion and evasion 0 0 2 382 1 7 26 1,047
Debt, Taxes, and Banks 0 0 2 40 3 4 22 150
Does Federalism Lead to Excessively High Taxes? 0 1 1 444 1 7 21 989
Domestic tax reform and international oligopoly 0 0 0 46 0 1 6 145
Editorial Note 0 0 0 3 0 1 3 39
Editorial note 0 0 0 2 0 0 5 28
Efficiency and the optimal direction of federal-state transfers 0 2 3 149 0 4 25 313
Estimating consumption from expenditure data 0 0 0 82 0 1 7 200
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 0 1 2 12 356
Exploring Residual Profit Allocation 0 1 2 18 0 3 19 62
Financing and Taxing New Firms under Asymmetric Information 0 0 0 89 0 2 18 231
Fiscal competition and the pattern of public spending 0 0 6 667 1 6 32 1,527
Fiscal implications of climate change 0 0 0 44 0 3 18 200
How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes 0 0 1 103 0 0 102 336
Incentives and Information Exchange in International Taxation 0 0 2 115 0 1 14 435
Indirect Taxes on International Aviation 0 0 0 84 0 1 8 377
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 1 2 220 1 2 12 625
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? 1 2 3 103 2 3 18 324
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size 3 6 12 912 5 14 53 2,918
Labor Supply and Targeting in Poverty Alleviation Programs 0 0 0 0 0 1 13 436
Leviathan and Capital Tax Competition in Federations 0 0 1 191 0 1 25 484
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 1 1 4 4 1 4 9 9
Optimal non-linear income taxation for the alleviation of income-poverty 0 0 0 109 0 0 13 298
Optimal tax administration 2 10 32 251 5 28 116 779
Pareto-Efficient International Taxation 0 0 1 210 0 0 8 719
Pareto-improving indirect tax harmonisation 0 0 1 61 0 1 6 185
Pareto-improving minimum corporate taxation 1 2 5 27 2 9 31 81
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 2 8 607
Planes, ships and taxes: charging for international aviation and maritime emissions 0 2 4 57 0 3 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 0 0 0 124 0 1 12 281
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 0 1 9 121
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 268 0 2 20 631
Rethinking the Taxation of the Financial Sector * 0 0 0 77 0 1 21 196
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 1 2 9 10
Targeting, cascading and indirect tax design 0 0 2 33 1 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 0 1 9 385
Tax competition and Leviathan 0 0 5 925 0 0 30 1,750
Tax competition in federations and the welfare consequences of decentralization 0 0 2 138 0 0 10 310
Tax principles and tax harmonization under imperfect competition: A cautionary example 0 0 0 83 1 1 14 284
Tax revenue and (or?) trade liberalization 0 3 17 369 3 15 78 1,213
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 0 1 5 13 0 2 29 52
The 1984 Budget, the Finance Bill and corporate finance: a correction 0 0 0 0 0 0 5 41
The Anatomy of the Vat 1 2 8 78 3 10 53 318
The Croatian profit tax: an ACE in practice 0 0 0 0 1 2 12 455
The German Tax Reform of 2000 0 1 2 121 0 2 14 327
The Russian ‘flat tax’ reform 0 0 0 162 0 1 11 803
The balance between specific and ad valorem taxation 1 1 3 240 1 4 17 935
The comparison between ad valorem and specific taxation under imperfect competition 2 3 10 583 4 11 49 1,275
The comparison between destination and origin principles under imperfect competition 0 0 1 134 0 1 16 357
The optimal threshold for a value-added tax 2 7 22 848 3 9 55 1,872
The value added tax: Its causes and consequences 0 4 27 1,064 0 10 132 3,379
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 1 1 14 643
Thresholds, informality, and partitions of compliance 0 2 4 163 1 9 49 446
VAT Fraud and Evasion: What Do We Know and What Can Be Done? 1 2 5 101 2 7 44 376
VAT attacks! 0 0 0 154 0 1 27 485
VAT, tariffs, and withholding: Border taxes and informality in developing countries 0 0 3 253 2 8 37 771
Varieties of VAT pass through 7 21 79 324 12 44 193 808
Vertical Tax Externalities in the Theory of Fiscal Federalism 1 1 3 70 2 2 19 215
Viva VIVAT! 0 0 0 129 0 0 9 314
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 0 0 9 96
Welfare effects of commodity tax harmonisation 0 0 0 72 1 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 0 1 15 791
Zero Expenditures and the Estimation of Engel Curves 0 0 0 172 1 2 14 502
Total Journal Articles 23 77 316 13,649 71 292 2,081 41,892
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 3 23 512
Redistribution 0 0 2 492 1 1 17 1,052
Tax Policy and Subsidiarity in the European Union 0 0 0 0 0 0 5 13
The theory of international tax competition and coordination 0 0 0 0 2 4 31 177
Total Chapters 0 0 3 678 5 8 76 1,754


Statistics updated 2026-09-10