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"Fiscal devaluation" and fiscal consolidation : the VAT in troubled times
Mooij, Ruud A. de; Keen, Michael - 2012
Persistent link: https://www.econbiz.de/10009523354
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Certain effects of random taxes
Hines, James R.; Keen, Michael - In: Journal of public economics 203 (2021), pp. 1-13
Persistent link: https://www.econbiz.de/10013263370
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Taxing profit in a global economy : a report of the Oxford International Tax Group
Devereux, Michael P.; Auerbach, Alan J.; Keen, Michael; … - Oxford International Tax Group - 2021 - First edition
Persistent link: https://www.econbiz.de/10012291947
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Varieties of VAT pass through
Benedek, Dora; Mooij, Ruud A. de; Keen, Michael; … - In: International tax and public finance 27 (2020) 4, pp. 890-930
Persistent link: https://www.econbiz.de/10012292969
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Base erosion, profit shifting and developing countries
Crivelli, Ernesto; Mooij, Ruud A. de; Keen, Michael - In: FinanzArchiv : European journal of public finance 72 (2016) 3, pp. 268-301
Persistent link: https://www.econbiz.de/10011648723
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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
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Optimal tax administration
Keen, Michael; Slemrod, Joel - In: Journal of public economics 152 (2017), pp. 133-142
Persistent link: https://www.econbiz.de/10011823903
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Taxing cryptocurrencies
Baer, Katherine; Mooij, Ruud A. de; Hebous, Shafik; … - In: Oxford review of economic policy 39 (2023) 3, pp. 478-497
Persistent link: https://www.econbiz.de/10014331459
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Exploring residual profit allocation
Beer, Sebastian; Mooij, Ruud A. de; Hebous, Shafik; … - In: American economic journal 15 (2023) 1, pp. 70-109
Persistent link: https://www.econbiz.de/10014227808
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Market-Based Instruments for International Aviation and Shipping as a Source of Climate Finance
Keen, Michael - 2012
The international aviation and maritime sectors today enjoy relatively favorable tax treatment, as their fuels are not taxed and the sectors are not subject to any value-added tax or turnover tax. Nor are these fuel uses subject to any global measures to reduce their associated CO2 emissions,...
Persistent link: https://www.econbiz.de/10011395237