Coordinating climate and trade policies [[electronic resource] ] : Pareto efficiency and the role of border tax adjustments / / prepared by Michael Keen and Christos Kotsogiannis |
Autore | Keen Michael |
Pubbl/distr/stampa | Washington, D.C., : International Monetary Fund, c2012 |
Descrizione fisica | 1 online resource (27 p.) |
Altri autori (Persone) | KotsogiannisChristos |
Collana | IMF working paper |
Soggetto topico |
Climatic changes - Government policy
Commercial policy - Environmental aspects Taxation - Environmental aspects |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4755-1485-9
1-4755-2046-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; I. Introduction; II. Modeling Climate and Trade Policies; III. The Benchmark: Unconstrained Carbon Tax and Tariff Policies; IV. Pareto Efficiency and the Role of Border Tax Adjustments; A. Border Tax Adjustments in the Absence of Distributional Concerns; B. Border Tax Adjustments in the General Case; V. Further Discussion; A. Comparison with Non-cooperative Policies; B. Border Tax Adjustment and Cap-and-Trade; VI. Concluding Remarks; Appendices; A. Necessary Conditions for Pareto Efficiency; B. Proof of Proposition 1; C. Proof of Proposition 2; D. Proof of Proposition 5
References |
Record Nr. | UNINA-9910452484403321 |
Keen Michael | ||
Washington, D.C., : International Monetary Fund, c2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Coordinating Climate and Trade Policies : : Pareto Efficiency and the Role of Border Tax Adjustments / / Michael Keen, Christos Kotsogiannis |
Autore | Keen Michael |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (27 p.) |
Altri autori (Persone) | KotsogiannisChristos |
Collana | IMF Working Papers |
Soggetto topico |
Climatic changes - Government policy
Commercial policy - Environmental aspects Taxation - Environmental aspects Taxation Environmental Economics Environmental Policy Taxation, Subsidies, and Revenue: General Trade and Environment Taxation and Subsidies: Externalities Redistributive Effects Environmental Taxes and Subsidies Trade Policy International Trade Organizations Business Taxes and Subsidies Environmental Economics: General Environmental Economics: Government Policy Public finance & taxation Environmental economics Environmental policy & protocols Carbon tax Tariffs Value-added tax Emissions trading Climate policy Taxes Environment Environmental impact charges Tariff Spendings tax Environmental policy |
ISBN |
1-4755-1485-9
1-4755-2046-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; I. Introduction; II. Modeling Climate and Trade Policies; III. The Benchmark: Unconstrained Carbon Tax and Tariff Policies; IV. Pareto Efficiency and the Role of Border Tax Adjustments; A. Border Tax Adjustments in the Absence of Distributional Concerns; B. Border Tax Adjustments in the General Case; V. Further Discussion; A. Comparison with Non-cooperative Policies; B. Border Tax Adjustment and Cap-and-Trade; VI. Concluding Remarks; Appendices; A. Necessary Conditions for Pareto Efficiency; B. Proof of Proposition 1; C. Proof of Proposition 2; D. Proof of Proposition 5
References |
Record Nr. | UNINA-9910779641303321 |
Keen Michael | ||
Washington, D.C. : , : International Monetary Fund, , 2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Coordinating Climate and Trade Policies : : Pareto Efficiency and the Role of Border Tax Adjustments / / Michael Keen, Christos Kotsogiannis |
Autore | Keen Michael |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (27 p.) |
Disciplina | 332.1532 |
Altri autori (Persone) | KotsogiannisChristos |
Collana | IMF Working Papers |
Soggetto topico |
Climatic changes - Government policy
Commercial policy - Environmental aspects Taxation - Environmental aspects Business Taxes and Subsidies Carbon tax Climate policy Emissions trading Environment Environmental Economics Environmental economics Environmental Economics: General Environmental Economics: Government Policy Environmental impact charges Environmental policy & protocols Environmental Policy Environmental policy Environmental Taxes and Subsidies International Trade Organizations Public finance & taxation Redistributive Effects Spendings tax Tariff Tariffs Taxation and Subsidies: Externalities Taxation Taxation, Subsidies, and Revenue: General Taxes Trade and Environment Trade Policy Value-added tax |
ISBN |
1-4755-1485-9
1-4755-2046-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; I. Introduction; II. Modeling Climate and Trade Policies; III. The Benchmark: Unconstrained Carbon Tax and Tariff Policies; IV. Pareto Efficiency and the Role of Border Tax Adjustments; A. Border Tax Adjustments in the Absence of Distributional Concerns; B. Border Tax Adjustments in the General Case; V. Further Discussion; A. Comparison with Non-cooperative Policies; B. Border Tax Adjustment and Cap-and-Trade; VI. Concluding Remarks; Appendices; A. Necessary Conditions for Pareto Efficiency; B. Proof of Proposition 1; C. Proof of Proposition 2; D. Proof of Proposition 5
References |
Record Nr. | UNINA-9910823406003321 |
Keen Michael | ||
Washington, D.C. : , : International Monetary Fund, , 2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Domestic taxes and international trade [[electronic resource] ] : some evidence / / prepared by Michael Keen and Murtaza Syed |
Autore | Keen Michael |
Pubbl/distr/stampa | [Washington, D.C.], : International Monetary Fund, Fiscal Affairs Dept., 2006 |
Descrizione fisica | 1 online resource (30 p.) |
Altri autori (Persone) | SyedMurtaza <1975-> |
Collana | IMF working paper |
Soggetto topico |
Value-added tax - Econometric models
Corporations - Taxation - Econometric models International trade - Econometric models |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4623-9219-9
1-4527-2694-9 1-282-59020-0 9786613822604 1-4519-0843-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. TAX STRUCTURE AND NET EXPORTS: ANALYTICS""; ""III. THE DATA: A FIRST LOOK""; ""IV. EMPIRICAL ANALYSIS""; ""V. SUMMARY AND CONCLUSIONS""; ""References"" |
Record Nr. | UNINA-9910464567203321 |
Keen Michael | ||
[Washington, D.C.], : International Monetary Fund, Fiscal Affairs Dept., 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Domestic Taxes and International Trade : : Some Evidence / / Michael Keen, Murtaza Syed |
Autore | Keen Michael |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (30 p.) |
Altri autori (Persone) | SyedMurtaza |
Collana | IMF Working Papers |
Soggetto topico |
Value-added tax - Econometric models
Corporations - Taxation - Econometric models International trade - Econometric models Exports and Imports Macroeconomics Public Finance Taxation Corporate Taxation Business Taxes and Subsidies Trade: General Taxation, Subsidies, and Revenue: General Macroeconomics: Consumption Saving Wealth Corporate & business tax Public finance & taxation International economics Corporate income tax Value-added tax Exports Revenue administration Consumption Corporations Spendings tax Revenue Economics |
ISBN |
1-4623-9219-9
1-4527-2694-9 1-282-59020-0 9786613822604 1-4519-0843-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. TAX STRUCTURE AND NET EXPORTS: ANALYTICS""; ""III. THE DATA: A FIRST LOOK""; ""IV. EMPIRICAL ANALYSIS""; ""V. SUMMARY AND CONCLUSIONS""; ""References"" |
Record Nr. | UNINA-9910788519103321 |
Keen Michael | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Domestic Taxes and International Trade : : Some Evidence / / Michael Keen, Murtaza Syed |
Autore | Keen Michael |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (30 p.) |
Altri autori (Persone) | SyedMurtaza |
Collana | IMF Working Papers |
Soggetto topico |
Value-added tax - Econometric models
Corporations - Taxation - Econometric models International trade - Econometric models Business Taxes and Subsidies Consumption Corporate & business tax Corporate income tax Corporate Taxation Corporations Economics Exports and Imports Exports International economics Macroeconomics Macroeconomics: Consumption Public finance & taxation Public Finance Revenue administration Revenue Saving Spendings tax Taxation Taxation, Subsidies, and Revenue: General Trade: General Value-added tax Wealth |
ISBN |
1-4623-9219-9
1-4527-2694-9 1-282-59020-0 9786613822604 1-4519-0843-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. TAX STRUCTURE AND NET EXPORTS: ANALYTICS""; ""III. THE DATA: A FIRST LOOK""; ""IV. EMPIRICAL ANALYSIS""; ""V. SUMMARY AND CONCLUSIONS""; ""References"" |
Record Nr. | UNINA-9910819865503321 |
Keen Michael | ||
Washington, D.C. : , : International Monetary Fund, , 2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Indirect taxes on international aviation [[electronic resource] /] / [prepared by] Michael Keen and Jon Strand |
Autore | Keen Michael |
Pubbl/distr/stampa | [Washington, D.C.?], : International Monetary Fund, c2006 |
Descrizione fisica | 1 online resource (58 p.) |
Altri autori (Persone) | StrandJon |
Collana | IMF working paper |
Soggetto topico |
Aeronautics, Commercial - Taxation
Indirect taxation - Law and legislation - International cooperation |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4623-9420-5
1-4527-0373-6 1-283-51750-7 1-4519-8927-X 9786613829955 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. TYPES OF AVIATION TAX""; ""III. AVIATION TAXES IN PRACTICE""; ""IV. ENVIRONMENTAL AND OTHER EXTERNALITIES""; ""V. TAXING INTERNATIONAL AVIATION: BASIC PRINCIPLES""; ""VI. THE IMPLICATIONS OF NON-ENVIRONMENTAL DISTORTIONS IN INTERNATIONAL AVIATION""; ""VII. RATES, REVENUE, AND INCIDENCE""; ""VIII. ADMINISTRATION AND COMPLIANCE""; ""IX. CONCLUSIONS""; ""References"" |
Record Nr. | UNINA-9910464350003321 |
Keen Michael | ||
[Washington, D.C.?], : International Monetary Fund, c2006 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Optimal Tax Administration / / Michael Keen, Joel Slemrod |
Autore | Keen Michael |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
Descrizione fisica | 1 online resource (28 pages) : illustrations (some color), graphs, tables |
Disciplina | 336.2 |
Altri autori (Persone) | SlemrodJoel |
Collana | IMF Working Papers |
Soggetto topico |
Tax administration and procedure
Taxpayer compliance Macroeconomics Public Finance Taxation Efficiency Optimal Taxation Tax Evasion and Avoidance Taxation, Subsidies, and Revenue: General Personal Income, Wealth, and Their Distributions Public finance & taxation Personal income Tax gap Tax administration core functions Compliance costs Revenue administration National accounts Revenue performance assessment Income Revenue |
ISBN |
1-4755-7030-9
1-4755-7037-6 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910162926103321 |
Keen Michael | ||
Washington, D.C. : , : International Monetary Fund, , 2017 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Rebellion, rascals, and revenue : tax follies and wisdom through the ages / / Michael Keen, Joel Slemrod |
Autore | Keen Michael |
Pubbl/distr/stampa | Princeton, New Jersey : , : Princeton University Press, , [2021] |
Descrizione fisica | 1 online resource (1 online resource 537 p.) |
Disciplina | 336.2009 |
Soggetto topico | Taxation - History |
Soggetto non controllato |
America
China English France Great Britain Hut Tax War Japan Maori New Zealand United States VAT Vlad the Impaler ancient taxes anecdotes bizarre cheating death and taxes deduction dog tax dumbest taxes evasion exemption failed haven history of taxation modern taxes origin of income tax poll protests revenue sales smartest taxes stamp strangest taxes successful tariffs tax revolts tax use weird |
ISBN | 0-691-19998-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Searching for the Holy Grail -- War Profiteers and the Corporate Tax Revisited -- Give Me Land, Lots of Land -- Conscripting Wealth -- Limiting the Damage -- The Cleverest Man in England -- Broaden the Base, Lower the Rate (Maybe) -- Shaping a Tax System -- How Many Feathers? -- 11. Citizens of the World -- Squeezing a Rice Pudding -- Havens from the Tax Storm -- The Rich Are Different from Us -- They Don't Live Here Any More -- Don't Tell -- False Profits -- If I Were You, I Wouldn't Start from Here -- A Farewell to Arms (Length Pricing)? -- Tumbling Taxes
The Big Picture -- Part III. Changing Our Ways -- 8. Breaking Bad and Making Good -- Do the Right Thing -- Family Matters -- Taxing Knowledge -- Tax Bads, Not Goods -- Saving the Planet -- Wind-Breaking Cows, Scary Dogs, and Cute Cats -- The Wages of Sin -- The Vile Custome -- The Curse of the Drinking Classes -- Sex, . . . -- . . . Drugs, . . . -- . . . But Not Much Rock and Roll -- Unhealthy Living -- Just Say No? -- 9. Collateral Damage -- Spurring Ingenuity -- Stranger Things -- Drawing a Line -- Excess Burden -- No Fire without Smoke -- A Window on Excess Burden -- 10. How to Pluck a Goose A Crime of Passion and the French Income Tax -- Old Fears and New Directions -- 6. Some Are More Equal Than Others -- Taxing Femininity -- Peculiar Tax Institutions -- Leaps of Faith -- Outsiders -- Strangers in a Strange Land -- Taxes as Punishment -- Hard Choices -- 7. Stick or Shift? -- False Starts -- Burgling Other People's Intellect -- You Must Remember This -- Buddy, Can You Spare 1/20th of a Dime? -- Things Aren't Always What They Seem -- Helping the Working Poor (or Their Employers) -- Are Tax-Free Municipal Bonds a Giveaway to the Savvy Rich? -- The Murky Incidence of the Corporate Tax Doing Your Bit -- Paying Your (Feudal) Dues -- Crossing the Line -- And There's More -- Jobs for the Boys -- A Tax on Stupidity -- Part II. Winners and Losers -- 4. Fair Enough -- Heads on Pikes -- Poll Taxes and the English -- Noble Causes -- Trying to Be Fair -- Pay for What You Get? -- Pay What You Can? -- Show Me a Sign -- Taxing by Class -- Taxing by Community -- Taxing the Finer Things in Life -- Presumptions of Prosperity -- 5. This Colossal Engine of Finance -- The Work of Giants: The Income Tax in Britain -- The Dred Scott Decision of the Revenue Cover -- Contents -- Preface -- Acknowledgments -- Part I. Plunder and Power -- 1. Any Public Matter -- Bengal to Boston -- Never Such Disgrace -- Why Bolivia Is Landlocked -- Taxing the Light of Heaven -- Not Everything Is About Tax. But . . . -- 2. The Way We Were -- A Quick Gallop through the Long History of Taxation -- How Much? -- Warfare and Welfare -- Babbage's Nightmare -- Debt, Default, and Princes -- Making Money -- 3. By Another Name -- Elizabeth I to Spectrum Auctions -- Selling Sovereignty -- Cheap Labor -- Working for Nothing -- A Rich Man's War and a Poor Man's Fight |
Record Nr. | UNINA-9910554235303321 |
Keen Michael | ||
Princeton, New Jersey : , : Princeton University Press, , [2021] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Revenue mobilization in Sub-Saharan Africa: challenges from globalization [[electronic resource] /] / Michael Keen, Mario Mansour |
Autore | Keen Michael |
Pubbl/distr/stampa | [Washington, DC], : International Monetary Fund, 2009 |
Descrizione fisica | 1 online resource (49 p.) |
Altri autori (Persone) | MansourMario |
Collana | IMF working paper |
Soggetto topico |
Revenue - Africa, Sub-Saharan
Taxation - Africa, Sub-Saharan |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4623-4971-4
1-4527-1475-4 1-4518-7304-2 9786612843709 1-282-84370-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; Boxes; 1. A New Revenue Dataset for Sub-Saharan Africa; II. Tax Revenues in Sub-Saharan Africa; Figures; 1. Tax Revenue Trends in SSA, 1980-2005 (Simple Averages); 2. Tax Revenue Trends in SSA, 1980-2005 (Weighted Averages); 3. Tax Revenue Trends in SSA by Income Level, 1980-2005; 4. Composition of the Tax/GDP Ratio in SSA, 1980-2005; III. Corporate Taxation and Tax Competition; A. Principles of Corporate Taxation in Developing Countries; 2. Corporation Tax: Which Tax Rate Matters?; 3. The Dangers of Tax Holidays; B. Trends in CIT Rates and Revenues
5. CIT Rates and Nonresource CIT Revenues in SSA, 1980-2005C. Tax Incentives; Tables; 1. CIT Rates and Nonresource CIT Revenues in SSA, by Income Level and Resource Status; 2. The Changing Face of Tax Incentives in SSA; 6. Statutory CIT Rates and FDI in SSA, by Income Level and Resource Status; D. Policy Implications; 4. Scaling Back Tax Incentives-Some Examples; 5. Principles for Coordinating Corporate Taxation; IV. Trade Liberalization and Revenue Replacement; A. Principles for Revenue Replacement; B. Trends in Trade Taxation 7. Trade Tax Revenues and Collected Tariff Rates in SSA, 1980-20053. Increasing Vs. Decreasing Trade Tax Revenues in SSA; 4. Tariff Structure of Existing and Prospective Customs Unions in SSA; C. Replacing Tariffs by Domestic Indirect Taxes; 5. Trade Taxes and Collected Tariff Rates by Trading Bloc in SSA; 8. The Replacement Role of Indirect Taxes in Individual SSA Countries; V. Conclusions; Appendixes; I. Data Notes and Definitions; II. Countries by Income Level and Resource Status; III. Membership of Trade Groups; References |
Record Nr. | UNINA-9910464003503321 |
Keen Michael | ||
[Washington, DC], : International Monetary Fund, 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|