The anatomy of the VAT by Michael Keen published by IMF (5/2015). “This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to…
Taxing micro, small – (and medium), sized enterprises by Michael Keen presentation in Japan High-Level tax conference (4/2014). “What have been experiences in using special tax provisions for SMEs to addressing perceived economic distortions or needs? What has been…
Taxation and development – Again by Michael Keen published by IMF (08/2012), indicated by Humberto Laudares. “The point stressed here, however, is simply that the practical advice which emerges from analysis and practical experience needs, if it is to…
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Fiscal Devaluation and Consolidation (Mooij & Keen)
mar 30, 2012, 12:35 PM 0
Fiscal devaluation and fiscal consolidation the vat in troubled times by Ruud de Mooij and Michael Keen published by NBER (3/2012). “This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first…
Instability in financial markets: souces and remedies by Steve Keen. “CAPM’s empirical demise as a theory of finance has been accompanied by the rise of behavioural-finance, which attributes much of the instability of finance markets to the limited and…
The taxation and regulation of banks by Michael Keen, published by IMF. “The results suggest a potential role for taxing bank borrowing, perhaps as an adjunct to minimum capital requirements, at marginal rates that rise quite sharply at low…