Taxing Cryptocurrencies prepared by Katherine Baer, Ruud de Mooij, Shafik Hebous, and Michael Keen published by IMF (6/2023) Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise….
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3 Is the VAT a Particularly Effective and Efficient Tax? (Ebrill et al.)
jan 22, 2022, 11:15 AM 0
3 Is the VAT a Particularly Effective and Efficient Tax? by Liam P. Ebrill, Michael Keen, and Victoria J Perry published by IMF. Despite the evident importance of the spread of the VAT, there have been almost no systematic attempts…
Fiscal devaluation as a cure for Eurozone ills – Could it work? by Michael Keen, Ruud de Mooij published by VOXEU (4/2012). Troubled Eurozone countries face the difficult challenge of regaining competitiveness without devaluing their currency. Could a fiscal devaluation,…
Modern VAT by Liam Ebrill, Michael Keen, Jean-Paul Bodin, and Victoria Summers published by IMF (2001). “The rapid and seemingly irresistible rise of the value-added tax (VAT) is probably the most important tax development of the latter twentieth century,…
Public finance goes digital – Technology is reshaping how governments raise and sprend money by Sanjeev Gupta, Michael Keen, Alpa Shah, and Geneviève Verdier published by IMF (3/2018). “…But there’s a dark side: digitalization has intensified concerns about privacy,…
Game-changers and whistle-blowers: taxing wealth by James Brumby and Michael Keen published by IMF (2/2018). “The design of wealth taxes is notoriosly prone to lobbying and the granting of exemptions that the wealthiest can exploit. Furthermore, the rich have…
Digital revolutions in public finance by Sanjeev Gupta, Michael Keen, Alpa Shah, and Geneviève Verdier (editors) published by IMF (2017). “The digital revolution holds vast potencial to improve fiscal policy. By transforming the way countries collect, process, and act…
Taxation and development – Again by Michael Keen published by IMF (9/2012). “Issues of taxation and development, which have long been a central concern of the IMF, have attract wider and renewed interest in the last few years. This paper…
Destination-Based cash flow taxation by Alan Auerbach, Michael P. Devereux, Michael Keen and John Vella published by Oxford Univerdity Centre for Business Taxation (1/2017). “The DBCFT is an unfamiliar concept to many, and its economic consequences – especially the impact…