IMF Publications by Author
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Ben Lockwood:
2024
Title: Small Firm Growth and the VAT Threshold Evidence for the UK
Series: Working Paper No. 2024/033
Date: February 16, 2024
Subject: Compliance costs Econometric analysis Revenue administration Taxes Threshold analysis Value-added tax
2019
Title: VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
Series: Working Paper No. 2019/205
Date: September 27, 2019
Subject: Competition Compliance costs Corporate income tax Financial markets Revenue administration Taxes Value-added tax VAT registration thresholds
2007
Title: Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico
Series: Working Paper No. 2007/252
Date: October 1, 2007
Subject: Education Expenditure Personal income Revenue administration Subnational tax
Title: The Value-Added Tax: Its Causes and Consequences
Series: Working Paper No. 2007/183
Date: July 1, 2007
Subject: Personal income Revenue administration Tariffs Tax efficiency Value-added tax
2004
Title: Taxation Reforms and Changes in Revenue Assignments in China
Series: Working Paper No. 2004/125
Date: July 1, 2004
Subject: Consumption taxes Corporate income tax Revenue administration Revenue performance assessment Tax efficiency Taxes Value-added tax
2003
Title: Capital Account Liberalization and Corporate Taxes
Series: Working Paper No. 2003/180
Date: September 1, 2003
Subject: Average effective tax rate Balance of payments Capital controls Corporate income tax Corporate taxes Exchange restrictions Foreign exchange Tax policy Taxes
Title: Do Elections Always Motivate Incumbents? Experimentation vs. Career Concerns
Series: Working Paper No. 2003/057
Date: March 1, 2003
Subject: Moral hazard Revenue administration Tax incentives Technology
2002
Title: Candidate Entry, Screening, and the Political Budget Cycle
Series: Working Paper No. 2002/048
Date: March 1, 2002
Subject: Budget planning and preparation Expenditure Financial sector policy and analysis Fiscal policy Moral hazard Public financial management (PFM) Revenue administration