Alexander Klemm

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

31

DOWNLOADS
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Top 16,081

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4,115

SSRN CITATIONS
Rank 14,504

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Top 14,504

in Total Papers Citations

14

CROSSREF CITATIONS

66

Scholarly Papers (31)

1.

The Roles of Expected Profitability, Tobin's Q and Cash Flow in Econometric Models of Company Investment

Bank of England Working Paper No. 222
Number of pages: 39 Posted: 04 Jan 2005
Nuffield College, International Monetary Fund (IMF), Bank of England - Monetary Analysis, Institute for Fiscal Studies (IFS) and Bank of England - Monetary Assessment and Strategy Division
Downloads 1,182 (23,253)
Citation 8

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Investment, panel data, financial frictions, Tobin's Q, share prices

2.

Empirical Evidence on the Effects of Tax Incentives

Number of pages: 26 Posted: 28 Jul 2009
Alexander Klemm and Stefan Van Parys
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 487 (76,495)
Citation 6

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Africa, Caribbean, Competition, Corporate sector, Corporate taxes, Cross country analysis, Developing countries, Economic growth, Foreign direct investment, Investment, Latin America, Tax incentives, Tax rates, Time series

3.

Investment Incentives and Effective Tax Rates in the Philippines: A Comparison with Neighboring Countries

Number of pages: 36 Posted: 12 Sep 2008
Dennis P. J. Botman, Alexander Klemm and Reza Baqir
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) and International Monetary Fund (IMF) - Research Department
Downloads 239 (166,800)
Citation 1

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Working Paper

4.

The Effects of Dividend Taxes on Equity Prices: A Re-Examination of the 1997 U.K. Tax Reform

Number of pages: 32 Posted: 28 Nov 2007
Stephen R. Bond, Michael P. Devereux and Alexander Klemm
Nuffield College, Centre for Business Taxation, Oxford University and International Monetary Fund (IMF)
Downloads 213 (186,082)

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Working Paper, United Kingdom, Tax reforms, Stock prices, Pensions, Investment, Economic models

5.

Causes, Benefits, and Risks of Business Tax Incentives

Number of pages: 28 Posted: 11 Mar 2009
Alexander Klemm
International Monetary Fund (IMF)
Downloads 193 (203,709)
Citation 1

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Tax incentives, Foreign direct investment, Tax rates, Tax policy

Allowances for Corporate Equity in Practice

Number of pages: 35 Posted: 27 Nov 2006
Alexander Klemm
International Monetary Fund (IMF)
Downloads 186 (210,460)

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Allowances for Corporate Equity in Practice

CESifo Economic Studies, Vol. 53, Issue 2, pp. 229-262, 2007
Posted: 02 Jul 2008
Alexander Klemm
International Monetary Fund (IMF)

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Allowance for corporate equity, tax reform, corporate income tax

7.
Downloads 179 (217,704)

The Russian Flat Tax Reform

Number of pages: 48 Posted: 09 Jan 2006
Anna Ivanova, Michael Keen and Alexander Klemm
International Monetary Fund (IMF) - European Department, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 179 (217,743)

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Tax reform, flat tax, tax evasion

The Russian Flat Tax Reform

IMF Working Paper No. 05/16
Posted: 18 Apr 2005
Anna Ivanova, Michael Keen and Alexander Klemm
International Monetary Fund (IMF) - European Department, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)

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Tax reform, flat tax, tax evasion

8.

Effective Average Tax Rates for Permanent Investment

Number of pages: 18 Posted: 24 Mar 2008
Alexander Klemm
International Monetary Fund (IMF)
Downloads 165 (233,299)

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Investment, Tax rates

9.

Personal Income Tax Progressivity: Trends and Implications

Number of pages: 25 Posted: 14 Jan 2019
Claudia Gerber, Alexander Klemm, Li Liu and Victor Mylonas
Boston Consulting Group, International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 156 (244,510)

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Progressive taxation, Personal income taxes, Tax systems, Income inequality, Economic growth, Progressivity; Growth; Personal Income Tax; Tax Wedge; Inequality, Progressivity, Growth, Personal Income Tax, Tax Wedge, Inequality, Household

10.

Measuring Taxes on Income from Capital: Evidence from the UK

Number of pages: 31 Posted: 26 Jun 2003
Michael P. Devereux and Alexander Klemm
Centre for Business Taxation, Oxford University and International Monetary Fund (IMF)
Downloads 112 (314,610)

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11.

The Impact of Profit Shifting on Economic Activity and Tax Competition

Number of pages: 19 Posted: 23 Jan 2020
Alexander Klemm and Li Liu
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 98 (344,156)

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Effective tax rate, Controlled foreign corporations, Tax competition, Tax rates, Tax reforms, Profit shifting, BEPS., WP, real investment, low-tax, tax rate, high-tax, MNCs

12.

Globalisation and the Mix of Wage and Profit Taxes

CESifo Working Paper Series No. 1678
Number of pages: 38 Posted: 23 Mar 2006
Andreas Haufler, Alexander Klemm and Guttorm Schjelderup
University of Munich - Seminar for Economic Policy, International Monetary Fund (IMF) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 97 (346,416)

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capital and labour taxes, economic integration, multinational firms

13.

Tax Spillovers from US Corporate Income Tax Reform

Number of pages: 37 Posted: 22 Aug 2018
Sebastian Beer, Alexander Klemm and Thornton Matheson
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 93 (355,793)

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United States, Western Hemisphere, Tax competition, Tax Reform, Spillover, Corporate Income Tax, Profit Shifting, Business Taxes and Subsidies, International Fiscal Issues

14.

Quantifying Structural Subsidy Values for Systemically Important Financial Institutions

Number of pages: 30 Posted: 02 Feb 2012
International Monetary Fund (IMF), International Monetary Fund (IMF), affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 90 (363,173)

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Banks, Subsidies, probability, financial institutions, samples, financial stability, financial sector, significance level, statistics, financial system, bond, moral hazard, dummy variable, outliers, regression analysis, stock price, significance levels, probability density, equation, junk bonds, sample selection, stock returns, bond spreads, descriptive statistics, bonds, stock prices

15.

Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results

CESifo Working Paper No. 1853
Number of pages: 17 Posted: 05 Dec 2006
Andreas Haufler, Alexander Klemm and Guttorm Schjelderup
University of Munich - Seminar for Economic Policy, International Monetary Fund (IMF) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 73 (410,575)

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redistributive taxation, multinational firms, profit shifting

Revenue Implications of Destination-Based Cash-Flow Taxation

CESifo Working Paper No. 7457
Number of pages: 33 Posted: 21 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 50 (502,230)

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tax revenue, destination-based cash flow tax, border adjustment tax

Revenue Implications of Destination-Based Cash-Flow Taxation

Number of pages: 36 Posted: 13 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 21 (673,540)

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Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues

17.

The Growth Impact of Discretionary Fiscal Policy Measures

ECB Working Paper No. 1697
Number of pages: 32 Posted: 24 Jul 2014
Maria Grazia Attinasi and Alexander Klemm
European Central Bank (ECB) and International Monetary Fund (IMF)
Downloads 60 (454,304)

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fiscal multipliers, fiscal policy and growth, panel data

18.

Redistributive Taxation, Multinational Enterprises, and Economic Integration

NHH Dept. of Finance & Management Science Discussion Paper No. 2008/4
Number of pages: 15 Posted: 21 May 2008
Andreas Haufler, Alexander Klemm and Guttorm Schjelderup
University of Munich - Seminar for Economic Policy, International Monetary Fund (IMF) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 53 (481,045)
Citation 4

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Redistributive taxation, profit shifting

19.
Downloads 46 (510,895)
Citation 1

A Destination-Based Allowance for Corporate Equity

CESifo Working Paper No. 7363
Number of pages: 27 Posted: 21 Feb 2019
Shafik Hebous and Alexander Klemm
International Monetary Fund and International Monetary Fund (IMF)
Downloads 31 (602,003)

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destination-based taxation, ACE, ACC

A Destination-Based Allowance for Corporate Equity

Number of pages: 27 Posted: 10 Dec 2018
Shafik Hebous and Alexander Klemm
International Monetary Fund and International Monetary Fund (IMF)
Downloads 15 (721,774)

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Destination-Based Taxation, ACE, ACC, Business Taxes and Subsidies

20.

Fiscal Policy in Latin America Over the Cycle

Number of pages: 33 Posted: 15 May 2014
Alexander Klemm
International Monetary Fund (IMF)
Downloads 42 (529,447)

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Fiscal policy, Latin America, Business cycles, Cross country analysis, Latin America., fiscal balance, tax rates, government spending, fiscal balances, primary fiscal balance, cyclical fiscal policy, fiscal stance, taxable income, tax base, tax policy, tax system, fiscal resources, tax revenues, expenditure ratio, interest expenditure, fiscal positions, expenditure increase, tax systems, fiscal policy responses, fiscal adjustment, fiscal variables, discretionary fiscal policy, public expenditures, revenue adjustment, fiscal revenues, fiscal loosening, fiscal accounts, fiscal sustainability, budget balances, aggregate demand, taxation, tax cut, fiscal response, structural fiscal

21.

Governments' Payment Discipline: The Macroeconomic Impact of Public Payment Delays and Arrears

ECB Working Paper No. 1771
Number of pages: 37 Posted: 28 Mar 2015
European Central Bank (ECB), International Monetary Fund (IMF) and A.T. Kearney GmbH
Downloads 39 (544,039)

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public payment delays, government arrears, accounts payable, government spending

22.

Are Elasticities of Taxable Income Rising?

Number of pages: 23 Posted: 01 Aug 2018
Alexander Klemm, Li Liu, Victor Mylonas and Philippe Wingender
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 38 (549,067)

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Personal income taxes, Tax rates, Tax elasticity, Progressive taxation, Optimal taxation, Globalization, Optimal tax; Elasticity of taxable income; Tax Progressivity; Progressive Taxation, Optimal tax, Elasticity of taxable income, Tax Progressivity, Progressive Taxation, Incidence

23.

Governments’ Payment Discipline: The Macroeconomic Impact of Public Payment Delays and Arrears

Number of pages: 33 Posted: 23 Feb 2015
European Central Bank (ECB), International Monetary Fund (IMF) and A.T. Kearney GmbH
Downloads 38 (549,067)

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Payments arrears, Government expenditures, European Union, Private sector, Liquidity, Regression analysis, Public payment delays, government arrears, government spending, accounts payable, credit, debt, liabilities, trade credit, credits, deficit, default, payment terms, bankruptcy, trade credits, unpaid bills, public debt, financing, likelihood of bankruptcy, payment discipline, bankruptcies, accounting framework, settlements, debt crisis, loan, salaries, financial transaction, sovereign debt, investment, bankruptcy rate, creditors, access to credit, dependent, restructuring, commercial law, receivables, annual payment, interest rate, wages, debtor, late payment, government debt, commercial

24.

Financial Deepening in Mexico

Number of pages: 21 Posted: 23 Mar 2017
Alexander Herman and Alexander Klemm
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 35 (564,825)

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Credit, Mexico, Financial sector, Banks, Credit expansion, Financial intermediation, Business cycles, Mexico; Credit gap; credit growth; financial development.

25.

Growth Following Investment and Consumption-Driven Current Account Crises

Number of pages: 24 Posted: 23 Nov 2013
Alexander Klemm
International Monetary Fund (IMF)
Downloads 34 (570,175)

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Current account deficits, Economic growth, Consumption, Public investment, Economic models, Savings, Investment., current accounts, current account surpluses, current account reversals, current account adjustment, current account imbalances, current account balances, balance of payments, crisis countries, currency crises, current account adjustments, budget balance, sovereign debt, sovereign debt crisis, domestic debt, domestic savings, domestic investors, reserve bank, domestic currency, external liabilities

26.

Tax Incentives in Cambodia

Number of pages: 23 Posted: 22 May 2018
Manuk Ghazanchyan, Alexander Klemm and Yong Sarah Zhou
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 33 (575,567)

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Asia and Pacific, Cambodia, Tax evasion, Tax incentives, Tax competition, Tax holidays, Business Taxes and Subsidies

27.

Financial Stability Reports in Latin America and the Caribbean

Number of pages: 42 Posted: 12 May 2017
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund (IMF) - Middle East and Central Asia Department and International Monetary Fund (IMF)
Downloads 30 (592,703)

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Bahamas, The, Barbados, Dominica, Dominican Republic, Antigua and Barbuda, Grenada, Haiti, Jamaica, Trinidad and Tobago, Western Hemisphere, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Financial crises, Financial Stability Report; Financial Supervision, Financial Stability Report, Financial Supervision, Government Policy and Regulation

28.

Pandemic and Progressivity

Number of pages: 43 Posted: 09 Mar 2021
Alexander Klemm and Paolo Mauro
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 24 (631,459)

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29.

How Does Profit Shifting Affect the Balance of Payments?

Number of pages: 29 Posted: 26 May 2021
Shafik Hebous, Alexander Klemm and Yuou Wu
International Monetary Fund, International Monetary Fund (IMF) and Independent
Downloads 9 (744,123)

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30.

Policy Forum: Effective Tax Rates for Multinationals -- The Role of Tax Incentives and Tax Planning

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 63, No. 1, 2015
Posted: 23 Oct 2015
W. Steven Clark and Alexander Klemm
Organization for Economic Co-Operation and Development (OECD) - Committee on Fiscal Affairs and International Monetary Fund (IMF)

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Effective income tax rates, corporate income taxes, tax planning, tax incentives

31.

Corporate Income Tax Reforms and International Tax Competition

Economic Policy, Vol.17-35, pp. 451-495, 2002
Posted: 04 Jan 2005
Michael P. Devereux, Rachel Griffith and Alexander Klemm
Centre for Business Taxation, Oxford University, Institute for Fiscal Studies (IFS) and International Monetary Fund (IMF)

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capital income tax, tax competition, multinational firms