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Publications (26)
Working Paper
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While the effects of corruption on bilateral trade have been relatively well explored, its effect on the composition of trading partners has not been studied. In this paper, we argue that corruption in a country is likely to impose asymmetric costs on its trading partners depending on their...
Working Paper
pdf
– The doubly false premise of rules reform
The World Bank’s Doing Business reports have evoked an intense policy debate about whether countries should simplify regulatory rules in order to stimulate investment and growth, or make them more stringent in order to achieve public policy objectives. Both sides of this debate, however, assume that...
Journal Article
This study examines the implications of alternative monetary policy regimes to deal with resource revenue shocks when fiscal policy is laissez-faire—that is, when the government spends all resource revenue windfalls contemporaneously. A three-sector dynamic stochastic general equilibrium model is...
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
This journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics Research Special Issue. The journal, as the studies in...
This is an open access title available under the terms of a CC BY-NC-SA 3.0 IGO licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. International financial crises have plagued the world in recent decades, including...
Blog
– An interview with Michael Keen
Michael Keen, Deputy Director of the IMF's Fiscal Affairs Department, will be the keynote speaker at this year’s WIDER Development Conference on Public Economics for Development. Back in 2014 we interviewed him at our offices in Helsinki, and asked him about his work on poverty, tax, and spending...
Book
– Jump-Starting Developing Countries
How poor countries can ignite economic growth without waiting for global action or the creation of ideal local conditions. Contrary to conventional wisdom, countries that ignite a process of rapid economic growth almost always do so while lacking what experts say are the essential preconditions for...
Working Paper
pdf
Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of both...
Blog
– New findings, new questions
There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al. (2015; 2016), which divides roughly into $400 billion of OECD losses and $200 billion elsewhere; the $100 billion annual tax losses...
Working Paper
pdf
– Re-estimation and country results
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate...
Displaying 16 of 26 results