IMF Publications by Author
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Hebous, Shafik:
2024
Title: Deciphering the GloBE in a Low-Tax Jurisdiction
Series: Working Paper No. 2024/064
Date: March 22, 2024
Subject: Allowance for corporate equity Cash-flow tax Corporate income tax Corporate taxes Tax allowances Taxes
Title: Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Series: Working Paper No. 2024/057
Date: March 15, 2024
Subject: Allowance for corporate equity Average effective tax rate Cash-flow tax Corporate income tax Marginal effective tax rate Tax policy Taxes
Title: How to Tax Wealth
Series: How-To Note No 2024/001
Date: March 8, 2024
Subject: Capital income Capital income tax Economic sectors Financial crises Income Income and capital gains taxes National accounts Tax policy Taxes Wealth tax
2023
Title: Cryptocarbon: How Much Is the Corrective Tax?
Series: Working Paper No. 2023/194
Date: September 15, 2023
Subject: Carbon tax Commodities Economic sectors Electricity Environment Greenhouse gas emissions Mining sector Taxes Technology Virtual currencies
Title: Taxing Cryptocurrencies
Series: Working Paper No. 2023/144
Date: July 5, 2023
Subject: Blockchain and DLT Capital gains tax Currencies Money Taxes Technology Value-added tax Virtual currencies
2022
Title: Excess Profit Taxes: Historical Perspective and Contemporary Relevance
Series: Working Paper No. 2022/187
Date: September 16, 2022
Title: Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia
Series: Departmental Paper No 2022/013
Date: July 6, 2022
Subject: Corporate income tax International organization Personal income tax Political economy Revenue administration Tax administration core functions Tax return filing compliance Taxes
2021
Title: Pareto-Improving Minimum Corporate Taxation
Series: Working Paper No. 2021/250
Date: October 22, 2021
Subject: Competition Corporate income tax Expenditure Financial markets Revenue administration Tax avoidance Taxes
Title: Taxing Multinationals in Europe
Series: Departmental Paper No 2021/012
Date: May 25, 2021
Subject: Competition Corporate income tax Corporate taxes Financial markets Formula apportionment Revenue administration Tax policy Taxes
Title: Capital Income Taxation in the Netherlands
Series: Working Paper No. 2021/145
Date: May 20, 2021
Subject: Economic sectors Financial crises
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