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 3 33 349
A Global Minimum Wealth Tax: Some Issues of Economics and Implementation 0 0 0 0 1 5 7 7
After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change 0 0 0 219 0 3 13 454
Base Erosion, Profit Shifting and Developing Countries 0 0 2 196 2 5 27 534
Border Carbon Adjustments: Rationale, Design and Impact 0 0 1 47 0 4 22 84
Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni 0 1 1 3 1 3 10 14
Certain Effects of Uncertain Taxes 0 0 0 55 0 0 16 129
Certain effects of random taxes 0 0 0 22 0 0 11 47
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 1 1 52 1 2 14 202
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 73 0 0 12 249
Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments 0 0 0 32 1 2 10 123
Coordinating Tariff Reduction and Domestic Tax Reform 0 0 0 108 0 0 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 0 8 15
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 2 5 14 1,296
Corruption, Extortion and Evasion 0 0 0 2 2 4 19 1,103
Corruption, extortion and evasion 0 0 0 23 1 3 13 110
Dealing with Increased Risk of Natural Disasters: Challenges and Options 1 1 1 266 1 3 14 689
Debt, Taxes, and Banks 0 0 0 148 0 0 14 367
Domestic Taxes and International Trade: Some Evidence 0 0 1 319 0 3 12 705
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 1 7 62 62
Efficiency Aspects of the Value Added Tax 1 1 23 23 1 3 37 37
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 0 1 6 508
Estimating VAT Pass Through 1 2 4 119 2 9 35 466
Evasion and Time Consistency in the Taxation of Capital Income 0 0 0 18 0 0 6 183
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 1 1 15 294
Exploring Residual Profit Allocation 0 0 0 59 0 0 11 285
Financing New Investments Under Asymmetric Information: A General Approach 0 0 1 86 0 4 12 316
Financing New Investments under Asymmetric Information: A General Approach 0 0 0 0 0 3 10 11
Financing New Investments under Asymmetric Information: a General Approach 0 0 1 222 0 2 16 545
Fiscal Competition and the Pattern of Public Spending 1 1 3 199 2 3 19 1,547
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times 0 0 0 117 0 0 11 213
Fiscal competition and the pattern of public spending 0 0 0 47 0 2 96 275
Fiscal implications of climate change 0 0 1 150 0 2 29 374
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 1 3 12
Indirect Taxes on International Aviation 0 0 0 122 0 0 12 419
Information Sharing and International Taxation 0 0 0 14 0 2 8 61
Information Sharing and International Taxation 0 0 0 0 0 0 4 10
International Tax Competition and Coordination 0 0 7 350 1 11 57 791
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 11 1 1 13 45
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax 0 0 2 24 0 0 16 53
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 0 0 0 106 0 2 24 1,097
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 0 0 5 6
Needs and Targeting 0 0 0 9 0 1 5 411
OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY 0 0 0 2 0 2 16 43
Only Connect! Aspects of the Tax Systems Approach 0 0 0 0 1 2 3 3
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 10 0 0 10 303
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 0 0 1 7 7
Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty 0 0 0 21 0 1 17 309
Optimal Tax Administration 0 2 7 154 2 6 33 254
Optimal Tax Administration 0 1 3 161 2 5 28 266
Optimal non-linear income taxation for the alleviation of income poverty 1 1 1 110 1 2 13 367
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 13 0 1 8 41
POVERTY, INCENTIVES AND LINEAR INCOME TAXATION 0 0 0 0 0 1 8 841
Pareto Efficiency in International Taxation 0 0 0 133 0 0 9 816
Pareto Efficiency in International Taxation 0 0 0 731 0 2 9 2,859
Pareto efficiency, mixed taxation and the provision of public goods 0 0 0 9 0 1 11 427
Pareto-Improving Minimum Corporate Taxation 0 1 4 41 0 2 39 94
Pareto-Improving Minimum Corporate Taxation 0 0 0 67 1 5 12 72
Principles for Pareto Efficient Border Carbon Adjustment 1 1 4 26 1 4 22 58
Progressivity Effects of Structural Income Tax Reforms 0 0 0 1 0 1 8 682
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 0 40 0 1 15 529
Public Goods, Self-Selection and Optimal Income Taxation 0 0 0 0 1 2 31 31
Public Goods, Self-Selection and Optimal Income Taxation 0 0 1 1 0 0 18 18
REDISTRIBUTION 0 0 1 4 0 2 10 17
Raising the Consumption Tax in Japan: Why, When, How? 0 0 0 50 1 2 11 164
Redistribution 0 1 5 401 0 3 25 831
Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources 0 0 0 228 0 2 15 404
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 0 0 3 297 1 1 25 742
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 1 7 59
Simple rules for the optimal taxation of international capital income 0 0 0 6 0 1 13 307
Some International Issues in Commodity Taxation 0 0 0 195 0 0 6 593
Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 0 0 0 30 0 0 11 151
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 2 12 191
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 0 1 9 793
Tax Revenue and (or?) Trade Liberalization 0 0 1 285 0 3 18 828
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 0 0 27 754
Tax competition in federations and the welfare consequences of decentralization 0 0 0 91 1 2 10 228
Taxation and Development: Again 0 2 3 142 0 7 24 307
Taxation and the environment: an overview of key issues for developing countries 0 3 5 29 0 4 13 36
Taxation, Bank Leverage, and Financial Crises 0 0 1 126 0 0 14 265
Taxing Cryptocurrencies 0 1 2 26 1 3 21 47
Taxing Cryptocurrencies 0 1 2 57 0 2 21 75
Taxing Multinationals: Exploring a New Approach 0 0 1 7 0 3 13 26
The "Flat Tax(es)": Principles and Evidence 0 1 2 349 0 4 17 805
The Anatomy of the VAT 1 2 3 229 1 7 38 461
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 0 1 1 1 1 17 19
The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition 0 0 1 191 0 4 19 1,431
The Comparison Between Destination and Origin Principles Under Imperfect Competition 0 0 0 6 0 1 14 47
The Russian Flat Tax Reform 0 0 0 222 0 3 21 679
The Tax Cuts and Jobs Act: An Appraisal 0 0 0 47 1 1 8 129
The Taxation and Regulation of Banks 0 0 0 141 0 3 11 244
The Value Added Tax: Its Causes and Consequences 0 0 2 1,728 0 9 52 10,674
The Value Added Tax: Its Causes and Consequences 0 0 3 410 0 7 30 1,189
The Value-Added Tax: Its Causes and Consequences 0 1 3 600 0 7 30 1,407
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 0 4 27 771
Theoretical Perspectives on Resource Tax Design 0 0 0 0 0 0 6 7
Threshold, Informality, and Partitions of Compliance 0 0 3 123 0 2 18 251
VAT Attacks! 0 0 1 452 1 1 9 826
VAT Fraud and Evasion: What Do We Know, and What Can be Done? 1 1 3 774 4 8 24 1,711
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries 0 0 0 232 0 1 11 541
VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems 0 0 1 181 0 0 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 1 1 12 483
Total Working Papers 8 28 151 13,922 44 252 1,959 55,120


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 1 12 181
Bank Taxes, Bailouts and Financial Crises 0 0 0 31 1 1 5 100
Base Erosion, Profit Shifting and Developing Countries 0 0 8 256 2 10 46 714
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) 0 0 2 33 0 0 8 173
Border carbon adjustments: rationale, design and impact 0 0 3 8 0 1 15 25
CLIMATE POLICY IN CRISIS AND RECOVERY 0 0 0 1 0 0 9 30
Certain effects of random taxes 0 1 2 28 0 3 12 111
Commodity Taxation for Maximum Revenue 0 0 1 5 1 1 7 23
Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* 0 0 1 72 0 0 13 244
Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 0 0 1 82 0 1 11 266
Coordinating tariff reduction and domestic tax reform 0 0 2 190 0 0 23 495
Cornell-ISPE Conference on Public Finance and Development 0 0 1 28 1 2 7 161
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 0 0 12 383
Corruption, extortion and evasion 0 0 2 382 3 7 27 1,046
Debt, Taxes, and Banks 0 0 2 40 1 2 21 147
Does Federalism Lead to Excessively High Taxes? 1 1 1 444 3 6 21 988
Domestic tax reform and international oligopoly 0 0 0 46 1 1 6 145
Editorial Note 0 0 0 3 0 1 3 39
Editorial note 0 0 0 2 0 4 5 28
Efficiency and the optimal direction of federal-state transfers 1 2 3 149 2 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 1 11 355
Exploring Residual Profit Allocation 0 2 2 18 0 5 19 62
Financing and Taxing New Firms under Asymmetric Information 0 0 0 89 1 2 19 231
Fiscal competition and the pattern of public spending 0 0 6 667 3 6 31 1,526
Fiscal implications of climate change 0 0 0 44 1 3 20 200
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 1 1 14 435
Indirect Taxes on International Aviation 0 0 0 84 0 2 8 377
Inflation and Non-neutralities in the Taxation of Corporate 0 0 0 10 0 1 2 99
Information Sharing and International Taxation: A Primer 0 1 2 220 0 1 11 624
International Tax Planning under the Destination-Based Cash Flow Tax 0 0 1 95 0 0 23 269
Introduction 0 0 0 4 0 1 3 44
Is the VAT a Money Machine? 1 1 2 102 1 2 16 322
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size 0 4 10 909 1 13 52 2,913
Labor Supply and Targeting in Poverty Alleviation Programs 0 0 0 0 0 2 13 436
Leviathan and Capital Tax Competition in Federations 0 0 1 191 0 2 25 484
Measuring the inefficiences of tax systems 0 0 0 19 0 0 5 66
Needs and Targeting 0 0 0 67 0 1 10 236
Only Connect! Aspects of the Tax Systems Approach 0 0 3 3 2 3 8 8
Optimal non-linear income taxation for the alleviation of income-poverty 0 0 0 109 0 0 13 298
Optimal tax administration 1 12 31 249 7 34 115 774
Pareto-Efficient International Taxation 0 0 1 210 0 0 9 719
Pareto-improving indirect tax harmonisation 0 0 1 61 1 1 6 185
Pareto-improving minimum corporate taxation 0 1 4 26 2 10 29 79
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 1 2 10 607
Planes, ships and taxes: charging for international aviation and maritime emissions 1 2 4 57 2 4 12 226
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line 0 0 0 11 0 0 12 41
Policy Forum: The Financial Activities Tax 0 0 0 29 0 1 8 80
Political uncertainty and the earmarking of environmental taxes 0 0 1 145 1 2 13 368
Preferential Regimes Can Make Tax Competition Less Harmful 0 0 1 124 1 1 13 281
Product Quality Under Specific and Ad Valorem Taxation 0 1 4 34 0 1 10 74
Product Quality and the Optimal Structure of Commodity Taxes 0 0 0 38 1 1 10 121
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 2 22 196
Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* 0 0 0 32 1 2 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 6 122
Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes 0 0 0 0 1 1 8 9
Targeting, cascading and indirect tax design 0 1 2 33 1 3 18 155
Tax Reform 0 0 0 0 2 3 4 198
Tax Reform and Progressivity 0 0 0 104 0 0 12 364
Tax and the Crisis 0 0 0 211 1 2 9 385
Tax competition and Leviathan 0 1 5 925 0 6 31 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 0 1 14 283
Tax revenue and (or?) trade liberalization 0 3 18 369 5 15 78 1,210
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 6 13 0 2 31 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 7 77 3 12 52 315
The Croatian profit tax: an ACE in practice 0 0 0 0 0 3 12 454
The German Tax Reform of 2000 0 1 2 121 0 4 15 327
The Russian ‘flat tax’ reform 0 0 0 162 1 1 11 803
The balance between specific and ad valorem taxation 0 0 3 239 1 4 17 934
The comparison between ad valorem and specific taxation under imperfect competition 1 2 9 581 4 9 47 1,271
The comparison between destination and origin principles under imperfect competition 0 0 1 134 1 2 16 357
The optimal threshold for a value-added tax 1 9 23 846 1 13 57 1,869
The value added tax: Its causes and consequences 1 9 28 1,064 5 35 136 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 2 259 0 0 14 642
Thresholds, informality, and partitions of compliance 1 2 5 163 2 15 49 445
VAT Fraud and Evasion: What Do We Know and What Can Be Done? 0 1 4 100 2 7 42 374
VAT attacks! 0 0 0 154 0 5 27 485
VAT, tariffs, and withholding: Border taxes and informality in developing countries 0 0 3 253 2 7 36 769
Varieties of VAT pass through 6 18 77 317 17 40 190 796
Vertical Tax Externalities in the Theory of Fiscal Federalism 0 0 2 69 0 0 17 213
Viva VIVAT! 0 0 0 129 0 0 9 314
Wealth Maximization and the Cost of Capital: A Comment 0 0 0 162 2 2 5 944
Welfare Effects of Capital Income Tax Reform in a Growing World Economy 0 0 0 0 0 2 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 0 0 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 1 3 16 791
Zero Expenditures and the Estimation of Engel Curves 0 0 0 172 1 1 14 501
Total Journal Articles 16 79 311 13,626 97 354 2,078 41,821
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 3 21 510
Redistribution 0 0 4 492 0 2 18 1,051
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 1 3 30 175
Total Chapters 0 0 5 678 2 8 74 1,749


Statistics updated 2026-08-07