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Coordinating climate and trade policies [[electronic resource] ] : Pareto efficiency and the role of border tax adjustments / / prepared by Michael Keen and Christos Kotsogiannis
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
Opac: Controlla la disponibilità qui
Coordinating Climate and Trade Policies : : Pareto Efficiency and the Role of Border Tax Adjustments / / Michael Keen, Christos Kotsogiannis
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
Opac: Controlla la disponibilità qui
Coordinating Climate and Trade Policies : : Pareto Efficiency and the Role of Border Tax Adjustments / / Michael Keen, Christos Kotsogiannis
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
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-9910823406003321
Keen Michael  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Domestic taxes and international trade [[electronic resource] ] : some evidence / / prepared by Michael Keen and Murtaza Syed
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
Opac: Controlla la disponibilità qui
Domestic Taxes and International Trade : : Some Evidence / / Michael Keen, Murtaza Syed
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
Opac: Controlla la disponibilità qui
Domestic Taxes and International Trade : : Some Evidence / / Michael Keen, Murtaza Syed
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
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-9910819865503321
Keen Michael  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Indirect taxes on international aviation [[electronic resource] /] / [prepared by] Michael Keen and Jon Strand
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
Opac: Controlla la disponibilità qui
Optimal Tax Administration / / Michael Keen, Joel Slemrod
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 1-4755-7037-6
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
Opac: Controlla la disponibilità qui
Rebellion, rascals, and revenue : tax follies and wisdom through the ages / / Michael Keen, Joel Slemrod
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
Opac: Controlla la disponibilità qui
Revenue mobilization in Sub-Saharan Africa: challenges from globalization [[electronic resource] /] / Michael Keen, Mario Mansour
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
Opac: Controlla la disponibilità qui