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Shafik Hebous

Personal Details

First Name:Shafik
Middle Name:
Last Name:Hebous
Suffix:
RePEc Short-ID:phe288
[This author has chosen not to make the email address public]
https://shafikhebous.com
Terminal Degree:2010 Fachbereich Wirtschaftswissenschaft; Goethe Universität Frankfurt am Main (from RePEc Genealogy)

Affiliation

International Monetary Fund (IMF)

Washington, District of Columbia (United States)
http://www.imf.org/
RePEc:edi:imfffus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Software Chapters

Working papers

  1. Shafik Hebous & Andualem Mengistu, 2024. "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," CESifo Working Paper Series 11147, CESifo.
  2. Mr. Shafik Hebous & Mr. Alexander D Klemm & Geerten Michielse & Ms. Carolina Osorio-Buitron, 2024. "How to Tax Wealth," IMF Fiscal Affairs Department 2024/001, International Monetary Fund.
  3. Mr. Shafik Hebous & Mr. Cory Hillier & Andualem Mengistu, 2024. "Deciphering the GloBE in a Low-Tax Jurisdiction," IMF Working Papers 2024/064, International Monetary Fund.
  4. Shafik Hebous, 2023. "Has the Time Come for Excess Profit Taxes?," EconPol Policy Brief 49, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  5. Mr. Shafik Hebous & Nate Vernon-Lin, 2023. "Cryptocarbon: How Much Is the Corrective Tax?," IMF Working Papers 2023/194, International Monetary Fund.
  6. Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
  7. Shafik Hebous & Michael Keen, 2022. "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series 9633, CESifo.
  8. Mr. Shafik Hebous & Dinar Prihardini & Nate Vernon-Lin, 2022. "Excess Profit Taxes: Historical Perspective and Contemporary Relevance," IMF Working Papers 2022/187, International Monetary Fund.
  9. Mr. Shafik Hebous & Mr. Alexander D Klemm & Yuou Wu, 2021. "How Does Profit Shifting Affect the Balance of Payments?," IMF Working Papers 2021/041, International Monetary Fund.
  10. Mr. Alexander D Klemm & Mr. Shafik Hebous & Mr. Christophe J Waerzeggers, 2021. "Capital Income Taxation in the Netherlands," IMF Working Papers 2021/145, International Monetary Fund.
  11. Kristoffer Berg & Shafik Hebous, 2021. "Does A Wealth Tax Improve Equality of Opportunity?," CESifo Working Paper Series 9174, CESifo.
  12. Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor Olav Thoresen & Arnstein Øvrum, 2020. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," CESifo Working Paper Series 8480, CESifo.
  13. Shafik Hebous, 2020. "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series 8568, CESifo.
  14. Sebastian Beer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen & Ms. Li Liu, 2020. "Exploring Residual Profit Allocation," IMF Working Papers 2020/049, International Monetary Fund.
  15. Shafik Hebous & Tom Zimmermann, 2019. "Can government demand stimulate private investment? Evidence from U.S. federal procurement," CESifo Working Paper Series 7534, CESifo.
  16. Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," CESifo Working Paper Series 7457, CESifo.
  17. Michal Andrle & Mr. Shafik Hebous & Mr. Alvar Kangur & Mr. Mehdi Raissi, 2018. "Italy: Toward a Growth-Friendly Fiscal Reform," IMF Working Papers 2018/059, International Monetary Fund.
  18. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
  19. Shafik Hebous & Alexander Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series 7363, CESifo.
  20. Ruud A. De Mooij & Shafik Hebous, 2017. "Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?," CESifo Working Paper Series 6312, CESifo.
  21. Ruud A. de Mooij & Mr. Shafik Hebous, 2017. "Curbing Corporate Debt Bias," IMF Working Papers 2017/022, International Monetary Fund.
  22. Shafik Hebous & Niels Johannesen, 2015. "At Your Service! The Role of Tax Havens in International Trade with Services," CESifo Working Paper Series 5414, CESifo.
  23. Hebous, Shafik & Weichenrieder, Alfons J., 2015. "Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone," SAFE White Paper Series 28, Leibniz Institute for Financial Research SAFE.
  24. Hebous, Shafik & Weichenrieder, Alfons J., 2015. "On deficits and symmetries in a fiscal capacity," SAFE Working Paper Series 112, Leibniz Institute for Financial Research SAFE.
  25. Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
  26. Shafik Hebous & Tom Zimmermann, 2014. "Revisiting the Narrative Approach of Estimating Tax Multipliers," CESifo Working Paper Series 5040, CESifo.
  27. Hebous, Shafik & Zimmermann, Tom, 2014. "Revisiting the Narrative Approach of Estimating Fiscal Multipliers," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100408, Verein für Socialpolitik / German Economic Association.
  28. Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
  29. Shafik Hebous & Tom Zimmermann, 2013. "Cross-Border Effects of Fiscal Consolidations: Estimates Based on Narrative Records," CESifo Working Paper Series 4311, CESifo.
  30. Shafik Hebous & Tom Zimmermann, 2012. "Estimating the Effects of Coordinated Fiscal Actions in the Euro Area," CESifo Working Paper Series 3912, CESifo.
  31. Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
  32. Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
  33. Shafik Hebous & Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2010. "The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments," CESifo Working Paper Series 3076, CESifo.
  34. Hebous, Shafik, 2009. "The Effects of Discretionary Fiscal Policy on Macroeconomic Aggregates: A Reappraisal," MPRA Paper 23300, University Library of Munich, Germany, revised Jun 2010.
  35. Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009. "Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates," CESifo Working Paper Series 2892, CESifo.
    repec:imf:imfdep:2021/012 is not listed on IDEAS
    repec:vuw:vuwcpf:6827 is not listed on IDEAS

Articles

  1. Hebous, Shafik & Vernon-Lin, Nate, 2024. "Cryptocarbon: How much is the corrective tax?," Energy Economics, Elsevier, vol. 138(C).
  2. Hebous, Shafik & Keen, Michael, 2023. "Pareto-improving minimum corporate taxation," Journal of Public Economics, Elsevier, vol. 225(C).
  3. Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
  4. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
  5. Sebastian Beer & Ruud de Mooij & Shafik Hebous & Michael Keen & Li Liu, 2023. "Exploring Residual Profit Allocation," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 70-109, February.
  6. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
  7. Michal Andrle & Shafik Hebous & Alvar Kangur & Mehdi Raissi, 2021. "Correction to: Italy: toward a growth-friendly fiscal reform," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(1), pages 421-421, April.
  8. Michal Andrle & Shafik Hebous & Alvar Kangur & Mehdi Raissi, 2021. "Italy: toward a growth-friendly fiscal reform," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(1), pages 385-420, April.
  9. Hebous, Shafik & Zimmermann, Tom, 2021. "Can government demand stimulate private investment? Evidence from U.S. federal procurement," Journal of Monetary Economics, Elsevier, vol. 118(C), pages 178-194.
  10. Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(4), pages 848-874, December.
  11. Shafik Hebous & Alexander Klemm, 2020. "A destination-based allowance for corporate equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 753-777, June.
  12. Shafik Hebous & Tom Zimmermann, 2018. "Revisiting the Narrative Approach of Estimating Tax Multipliers," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 428-439, April.
  13. De Mooij, Ruud & Hebous, Shafik, 2018. "Curbing corporate debt bias: Do limitations to interest deductibility work?," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 368-378.
  14. Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.
  15. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  16. Shafik Hebous & Alfons Weichenrieder, 2016. "Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 376-395.
  17. Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
  18. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
  19. Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
  20. Hebous, Shafik & Zimmermann, Tom, 2013. "Estimating the effects of coordinated fiscal actions in the euro area," European Economic Review, Elsevier, vol. 58(C), pages 110-121.
  21. Hebous, Shafik & Ruf, Martin & Weichenrieder, Alfons J., 2011. "The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(3), pages 817-838, September.
  22. Shafik Hebous, 2011. "The Effects Of Discretionary Fiscal Policy On Macroeconomic Aggregates: A Reappraisal," Journal of Economic Surveys, Wiley Blackwell, vol. 25(4), pages 674-707, September.
  23. Fuest, Clemens & Hebous, Shafik & Riedel, Nadine, 2011. "International debt shifting and multinational firms in developing economies," Economics Letters, Elsevier, vol. 113(2), pages 135-138.
  24. Shafik Hebous & Alfons Weichenrieder, 2010. "Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 146(2), pages 281-302, June.

Software components

  1. Shafik Hebous & Andualem Mengistu, 2024. "ETR: Stata module to calculate the cost of capital and forward-looking effective tax rates," Statistical Software Components S459400, Boston College Department of Economics.

Chapters

  1. Shafik Hebous, 2024. "A macroeconomic perspective on the challenges of taxing multinationals," Chapters, in: Enrique Alberola (ed.), Fiscal Policy in a Turbulent Era, chapter 5, pages 73-84, Edward Elgar Publishing.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Rankings

This author is among the top 5% authors according to these criteria:
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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 32 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (24) 2012-10-13 2014-12-08 2015-09-11 2015-09-11 2018-12-24 2019-02-04 2020-08-17 2020-09-14 2021-01-25 2021-03-15 2021-04-05 2021-07-26 2021-12-06 2022-01-10 2022-05-23 2023-02-27 2023-04-03 2023-05-15 2023-08-14 2023-10-23 2024-04-08 2024-04-15 2024-04-29 2024-08-12. Author is listed
  2. NEP-ACC: Accounting and Auditing (18) 2014-12-08 2017-11-05 2019-02-04 2020-07-27 2020-08-17 2020-09-14 2020-10-12 2021-01-25 2021-03-15 2021-04-05 2021-12-06 2022-01-10 2022-05-23 2023-02-27 2024-04-08 2024-04-15 2024-04-29 2024-08-12. Author is listed
  3. NEP-PUB: Public Finance (14) 2015-04-02 2018-12-24 2019-02-04 2020-09-14 2021-07-26 2022-01-10 2023-04-03 2023-05-15 2023-08-14 2023-10-23 2024-04-08 2024-04-15 2024-04-29 2024-08-12. Author is listed
  4. NEP-MAC: Macroeconomics (5) 2010-06-26 2015-02-22 2015-04-02 2015-09-11 2019-03-18. Author is listed
  5. NEP-IUE: Informal and Underground Economics (4) 2012-10-13 2020-09-14 2021-03-15 2023-05-15
  6. NEP-INT: International Trade (3) 2020-10-12 2021-01-25 2021-04-05
  7. NEP-PAY: Payment Systems and Financial Technology (3) 2023-05-15 2023-08-14 2023-10-23
  8. NEP-EUR: Microeconomic European Issues (2) 2021-04-05 2021-07-26
  9. NEP-INV: Investment (2) 2024-04-15 2024-08-12
  10. NEP-CTA: Contract Theory and Applications (1) 2015-09-11
  11. NEP-EEC: European Economics (1) 2015-09-11
  12. NEP-ENE: Energy Economics (1) 2023-10-23
  13. NEP-ENV: Environmental Economics (1) 2023-10-23
  14. NEP-FDG: Financial Development and Growth (1) 2019-03-18
  15. NEP-GTH: Game Theory (1) 2022-01-10
  16. NEP-IAS: Insurance Economics (1) 2015-09-11
  17. NEP-ISF: Islamic Finance (1) 2020-10-12
  18. NEP-LAW: Law and Economics (1) 2021-03-15
  19. NEP-OPM: Open Economy Macroeconomics (1) 2021-04-05
  20. NEP-PKE: Post Keynesian Economics (1) 2023-04-03
  21. NEP-RMG: Risk Management (1) 2017-11-05

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