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Michael Keen

Michael Keen

Academic outputs

Journal article | Fiscal Studies, Vol. 31, No. 1, March 2010
This paper reviews the main channels by which tax effects might have been felt and which may require forceful attention. These include in particular the large tax biases favouring debt finance and, in some countries, investment in housing.
Journal article | Fiscal Studies, Vol. 28, No. 1, March 2007
There has recently been much discussion of the possible use of internationally coordinated indirect taxes, or equivalent charges, on international aviation, whether as a source of finance for development or as part of a response to heightened concerns with climate change.

Reports and comment

External publication
Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent.


This keynote presentation was given at the TAXDEV Policy Conference on 23 March 2018.
This presentation was delivered at an IMF event,