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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…

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…