Michael Keen is Assistant Director in the Fiscal Affairs Department of the International Monetary Fund, where he was previously head of the Tax Policy and Tax Coordination divisions. Before joining the Fund, he was Professor of Economics at the University of Essex (U.K.), and visiting professor at Queens University (Canada) and Kyoto University (Japan). He was the elected President of the International Institute of Public Finance from 2003 to 2006, has served on the Board of the National Tax Association, was a founding editor of International Tax and Public Finance, and has served on the editorial boards of many journals. He has led technical assistance missions on a wide range of issues in tax policy, and consulted for the World Bank, European Commission, the House of Lords, and the private sector. Recent publications appear in the American Economic Review, Economic Policy, the Journal of Public Economics, and the National Tax Journal; Michael is also is co-author of Fund books on The Modern VAT and Changing Customs.