Michael Keen
Dados Biográficos
| ID | 1033359 |
|---|---|
| NOME | Michael Keen |
| PRENOMES | Michael |
| SOBRENOME | Keen |
| ASSINATURA | KEEN M |
| AFILIAÇÕES | International Monetary Fund |
| VERIFICADO | Não |
| TOTAL DE OBRAS | 13 |
| TOTAL DE CITAÇÕES | 114 |
| TOTAL COMO AUTOR | 13 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 1989 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2021 |
| ÍNDICE H | 4 |
Assessing authoritarian conflict management in the Middle East and Central Asia
Authoritarian conflict management (ACM), conceptualised by Lewis et al. (2018 Lewis, David, John Heathershaw and Nick Megoran. 2018. 'Illiberal Peace? Authoritarian Modes of Conflict Management.' Cooperation and Conflict 53(6), 486–506.[Crossref] , [Google Scholar]), is an analytical framework aimed at understanding how authoritarian regimes respond to violent domestic challenges in ways that reject liberal conflict resolution practices that have…
Bank Taxes, Bailouts and Financial Crises
Following the Great Financial Crisis, more than a dozen countries adopted innovative bank taxes as part of their response. This paper characterizes, calibrates and discusses Pigovian taxes on bank borrowing to address externalities associated with either the collapse of systemic financial institutions or, to prevent that, public guarantees to bail out their creditors. It also characterizes optimal bailout policy, differentiating between circumsta…
Base Erosion, Profit Shifting and Developing Countries
International corporate tax issues have now risen to prominence in public debate. But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at their heart, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish betw…
Global taxation
The value added tax
Financing and Taxing New Firms under Asymmetric Information
This paper uses a sequence of models to study the efficiency of credit-market equilibria, and the scope for welfare-improving policy interventions, when financial intermediaries cannot observe the riskiness or returns of potential investment projects by new firms. It is first shown that when only loan financing is available there is a systematic tendency towards overinvestment in high-return, high-risk projects and underinvestment in low-return, …
Tax competition in federations and the welfare consequences of decentralization
Tax Reform and Progressivity
The established theory of tax progressivity cannot handle basic tax reform questions, such as whether an increase in personal allowances makes the tau system more progressive, because the core results assume that tax liability is never zero. This paper generalises the core theory to allow for zero tax payments, and applies the new framework to the analysis of allowances, income-related deductions and tau credits. Log concavity of the tax schedule…
Tagging and Taxing
This paper explores aspects of the optimal design of tax/transfer schemes that involve elements of both ‘tagging’ (the use of categorical benefits) and ‘means‐testing’ (income‐relation of benefits). Simulations suggest a striking qualitative dissimilarity between the group‐specific schedules optimally imposed on poorer and richer groups: broadly speaking, the optimal marginal tax rate is decreasing in income among the latter but increasing among …
Fiscal competition and the pattern of public spending
Needs and Targeting
Journal Article Needs and Targeting Get access Michael Keen Michael Keen University of Essex and Institute for Fiscal Studies Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 102, Issue 410, 1 January 1992, Pages 67–79, https://doi.org/10.2307/2234852 Published: 01 January 1992
Dynamic Fiscal Policy
The Effects of Taxation on Capital Accumulation
Journal Article The Effects of Taxation on Capital Accumulation Get access The Effects of Taxation on Capital Accumulation. Edited by MARTIN FELDSTEIN. (Chicago and London: University of Chicago Press, 1987. Pp. xi + 490. £43.95, US$65.95 hardback. ISBN 0 226 24088 6.)Taxes and Capital Formation. Edited by MARTIN FELDSTEIN. (Chicago and London: University of Chicago Press, 1987. Pp. xii+118. £11.95, US$17.95 hardback. ISBN 0 226 24079 7.) Michael…
Fiscal competition and the pattern of public spending
The value added tax
Tax competition in federations and the welfare consequences of decentralization
Assessing authoritarian conflict management in the Middle East and Central Asia
Authoritarian conflict management (ACM), conceptualised by Lewis et al. (2018 Lewis, David, John Heathershaw and Nick Megoran. 2018. 'Illiberal Peace? Authoritarian Modes of Conflict Management.' Cooperation and Conflict 53(6), 486–506.[Crossref] , [Google Scholar]), is an analytical framework aimed at understanding how authoritarian regimes respond to violent domestic challenges in ways that reject liberal conflict resolution practices that have…
Needs and Targeting
Journal Article Needs and Targeting Get access Michael Keen Michael Keen University of Essex and Institute for Fiscal Studies Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 102, Issue 410, 1 January 1992, Pages 67–79, https://doi.org/10.2307/2234852 Published: 01 January 1992
Tax Reform and Progressivity
The established theory of tax progressivity cannot handle basic tax reform questions, such as whether an increase in personal allowances makes the tau system more progressive, because the core results assume that tax liability is never zero. This paper generalises the core theory to allow for zero tax payments, and applies the new framework to the analysis of allowances, income-related deductions and tau credits. Log concavity of the tax schedule…
Tagging and Taxing
This paper explores aspects of the optimal design of tax/transfer schemes that involve elements of both ‘tagging’ (the use of categorical benefits) and ‘means‐testing’ (income‐relation of benefits). Simulations suggest a striking qualitative dissimilarity between the group‐specific schedules optimally imposed on poorer and richer groups: broadly speaking, the optimal marginal tax rate is decreasing in income among the latter but increasing among …
Dynamic Fiscal Policy
The Effects of Taxation on Capital Accumulation
Journal Article The Effects of Taxation on Capital Accumulation Get access The Effects of Taxation on Capital Accumulation. Edited by MARTIN FELDSTEIN. (Chicago and London: University of Chicago Press, 1987. Pp. xi + 490. £43.95, US$65.95 hardback. ISBN 0 226 24088 6.)Taxes and Capital Formation. Edited by MARTIN FELDSTEIN. (Chicago and London: University of Chicago Press, 1987. Pp. xii+118. £11.95, US$17.95 hardback. ISBN 0 226 24079 7.) Michael…
Needs and Targeting
Journal Article Needs and Targeting Get access Michael Keen Michael Keen University of Essex and Institute for Fiscal Studies Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 102, Issue 410, 1 January 1992, Pages 67–79, https://doi.org/10.2307/2234852 Published: 01 January 1992
Fiscal competition and the pattern of public spending
Tagging and Taxing
This paper explores aspects of the optimal design of tax/transfer schemes that involve elements of both ‘tagging’ (the use of categorical benefits) and ‘means‐testing’ (income‐relation of benefits). Simulations suggest a striking qualitative dissimilarity between the group‐specific schedules optimally imposed on poorer and richer groups: broadly speaking, the optimal marginal tax rate is decreasing in income among the latter but increasing among …
Tax Reform and Progressivity
The established theory of tax progressivity cannot handle basic tax reform questions, such as whether an increase in personal allowances makes the tau system more progressive, because the core results assume that tax liability is never zero. This paper generalises the core theory to allow for zero tax payments, and applies the new framework to the analysis of allowances, income-related deductions and tau credits. Log concavity of the tax schedule…
Tax competition in federations and the welfare consequences of decentralization
Financing and Taxing New Firms under Asymmetric Information
This paper uses a sequence of models to study the efficiency of credit-market equilibria, and the scope for welfare-improving policy interventions, when financial intermediaries cannot observe the riskiness or returns of potential investment projects by new firms. It is first shown that when only loan financing is available there is a systematic tendency towards overinvestment in high-return, high-risk projects and underinvestment in low-return, …
The value added tax
Global taxation
Base Erosion, Profit Shifting and Developing Countries
International corporate tax issues have now risen to prominence in public debate. But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at their heart, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish betw…
Bank Taxes, Bailouts and Financial Crises
Following the Great Financial Crisis, more than a dozen countries adopted innovative bank taxes as part of their response. This paper characterizes, calibrates and discusses Pigovian taxes on bank borrowing to address externalities associated with either the collapse of systemic financial institutions or, to prevent that, public guarantees to bail out their creditors. It also characterizes optimal bailout policy, differentiating between circumsta…
Assessing authoritarian conflict management in the Middle East and Central Asia
Authoritarian conflict management (ACM), conceptualised by Lewis et al. (2018 Lewis, David, John Heathershaw and Nick Megoran. 2018. 'Illiberal Peace? Authoritarian Modes of Conflict Management.' Cooperation and Conflict 53(6), 486–506.[Crossref] , [Google Scholar]), is an analytical framework aimed at understanding how authoritarian regimes respond to violent domestic challenges in ways that reject liberal conflict resolution practices that have…
Economics (11 obras) · Fiscal Policy and Economic Growth (10 obras) · Corporate Taxation and Avoidance (6 obras) · Business (4 obras) · Monetary economics (4 obras) · Public economics (4 obras) · Tax reform (4 obras) · Ad valorem tax (3 obras) · Direct tax (3 obras) · Finance (3 obras)