Details about Shafik Hebous

Access statistics for papers by Shafik Hebous.

Last updated 2023-11-29. Update your information in the RePEc Author Service.

Short-id: phe288

Working Papers

2023

1. Cryptocarbon: How Much Is the Corrective Tax?
   IMF Working Papers, International Monetary Fund
2. Has the Time Come for Excess Profit Taxes?
   EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
3. Taxing Cryptocurrencies
   CESifo Working Paper Series, CESifo

2022

4. Excess Profit Taxes: Historical Perspective and Contemporary Relevance
   IMF Working Papers, International Monetary Fund View citations (2)
5. Pareto-Improving Minimum Corporate Taxation
   CESifo Working Paper Series, CESifo View citations (2)
   Also in IMF Working Papers, International Monetary Fund (2021) View citations (6)
   See also Journal Article in Journal of Public Economics (2023)

2021

6. Capital Income Taxation in the Netherlands
   IMF Working Papers, International Monetary Fund
7. Does A Wealth Tax Improve Equality of Opportunity?
   CESifo Working Paper Series, CESifo View citations (1)
   Also in IMF Working Papers, International Monetary Fund (2021) View citations (1)
8. How Does Profit Shifting Affect the Balance of Payments?
   IMF Working Papers, International Monetary Fund View citations (6)

2020

9. Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway
   CESifo Working Paper Series, CESifo View citations (5)
   Also in Discussion Papers, Statistics Norway, Research Department (2020) View citations (5)
   See also Journal Article in Journal of Economic Behavior & Organization (2023)
10. Exploring Residual Profit Allocation
    IMF Working Papers, International Monetary Fund View citations (5)
    See also Journal Article in American Economic Journal: Economic Policy (2023)
11. Global Firms, National Corporate Taxes: An Evolution of Incompatibility
    CESifo Working Paper Series, CESifo
    Also in IMF Working Papers, International Monetary Fund (2020)

2019

12. Can government demand stimulate private investment? Evidence from U.S. federal procurement
    CESifo Working Paper Series, CESifo View citations (2)
    Also in IMF Working Papers, International Monetary Fund (2016) View citations (7)
    See also Journal Article in Journal of Monetary Economics (2021)
13. Revenue Implications of Destination-Based Cash-Flow Taxation
    CESifo Working Paper Series, CESifo View citations (5)
    Also in IMF Working Papers, International Monetary Fund (2019) View citations (2)
    See also Journal Article in IMF Economic Review (2020)

2018

14. A Destination-Based Allowance for Corporate Equity
    IMF Working Papers, International Monetary Fund View citations (6)
    Also in CESifo Working Paper Series, CESifo (2018) View citations (4)
    See also Journal Article in International Tax and Public Finance (2020)
15. Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    Also in CESifo Working Paper Series, CESifo (2015) View citations (8)
    See also Journal Article in Journal of Public Economics (2017)
16. Italy: Toward a Growth-Friendly Fiscal Reform
    IMF Working Papers, International Monetary Fund View citations (7)
    See also Journal Article in Economia Politica: Journal of Analytical and Institutional Economics (2021)
17. The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals
    IEB Reports, Institut d'Economia de Barcelona (IEB)

2017

18. Curbing Corporate Debt Bias
    IMF Working Papers, International Monetary Fund View citations (5)
19. Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article in Journal of Banking & Finance (2018)

2015

20. At Your Service! The Role of Tax Havens in International Trade with Services
    CESifo Working Paper Series, CESifo View citations (33)
    See also Journal Article in European Economic Review (2021)
21. On deficits and symmetries in a fiscal capacity
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
22. Revisiting the narrative approach of estimating tax multipliers
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (5)
    Also in CESifo Working Paper Series, CESifo (2014) View citations (4)
    See also Journal Article in Scandinavian Journal of Economics (2018)
23. Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone
    SAFE White Paper Series, Leibniz Institute for Financial Research SAFE

2014

24. Revisiting the Narrative Approach of Estimating Fiscal Multipliers
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association
25. What do we know about the tax planning of German-based multinational firms?
    SAFE White Paper Series, Leibniz Institute for Financial Research SAFE View citations (2)
    See also Journal Article in ifo DICE Report (2015)

2013

26. Cross-Border Effects of Fiscal Consolidations: Estimates Based on Narrative Records
    CESifo Working Paper Series, CESifo View citations (6)

2012

27. A Journey from a Corruption Port to a Tax Haven
    Working Papers, Oxford University Centre for Business Taxation View citations (1)
    Also in CESifo Working Paper Series, CESifo (2011) View citations (1)
    See also Journal Article in Journal of Comparative Economics (2014)
28. Estimating the Effects of Coordinated Fiscal Actions in the Euro Area
    CESifo Working Paper Series, CESifo View citations (22)
    See also Journal Article in European Economic Review (2013)

2011

29. Money at the Docks of Tax Havens: A Guide
    CESifo Working Paper Series, CESifo View citations (4)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2014)

2010

30. The Effects of Discretionary Fiscal Policy on Macroeconomic Aggregates: A Reappraisal
    MPRA Paper, University Library of Munich, Germany View citations (8)
    See also Journal Article in Journal of Economic Surveys (2011)
31. The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
    CESifo Working Paper Series, CESifo View citations (15)

2009

32. Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates
    CESifo Working Paper Series, CESifo View citations (7)

Journal Articles

2023

1. Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway
   Journal of Economic Behavior & Organization, 2023, 207, (C), 305-326
   See also Working Paper (2020)
2. Exploring Residual Profit Allocation
   American Economic Journal: Economic Policy, 2023, 15, (1), 70-109
   See also Working Paper (2020)
3. Pareto-improving minimum corporate taxation
   Journal of Public Economics, 2023, 225, (C)
   See also Working Paper (2022)

2021

4. At your service! The role of tax havens in international trade with services
   European Economic Review, 2021, 135, (C) View citations (10)
   See also Working Paper (2015)
5. Can government demand stimulate private investment? Evidence from U.S. federal procurement
   Journal of Monetary Economics, 2021, 118, (C), 178-194 View citations (11)
   See also Working Paper (2019)
6. Correction to: Italy: toward a growth-friendly fiscal reform
   Economia Politica: Journal of Analytical and Institutional Economics, 2021, 38, (1), 421-421 View citations (1)
7. Italy: toward a growth-friendly fiscal reform
   Economia Politica: Journal of Analytical and Institutional Economics, 2021, 38, (1), 385-420 View citations (3)
   See also Working Paper (2018)

2020

8. A destination-based allowance for corporate equity
   International Tax and Public Finance, 2020, 27, (3), 753-777 View citations (2)
   See also Working Paper (2018)
9. Revenue Implications of Destination-Based Cash-Flow Taxation
   IMF Economic Review, 2020, 68, (4), 848-874 View citations (2)
   See also Working Paper (2019)

2018

10. Curbing corporate debt bias: Do limitations to interest deductibility work?
    Journal of Banking & Finance, 2018, 96, (C), 368-378 View citations (12)
    See also Working Paper (2017)
11. Growth-Enhancing Corporate Tax Reform in Belgium
    Nordic Tax Journal, 2018, 2018, (1), 1-17 View citations (6)
12. Revisiting the Narrative Approach of Estimating Tax Multipliers
    Scandinavian Journal of Economics, 2018, 120, (2), 428-439 View citations (9)
    See also Working Paper (2015)

2017

13. Evaluating the effects of ACE systems on multinational debt financing and investment
    Journal of Public Economics, 2017, 156, (C), 131-149 View citations (30)
    See also Working Paper (2018)

2016

14. Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone
    CESifo Economic Studies, 2016, 62, (2), 376-395 View citations (2)

2015

15. What Do We Know about the Tax Planning of German-based Multinational Firms?
    ifo DICE Report, 2015, 12, (04), 15-21
    See also Working Paper (2014)

2014

16. A journey from a corruption port to a tax haven
    Journal of Comparative Economics, 2014, 42, (3), 739-754 View citations (14)
    See also Working Paper (2012)
17. Money at the Docks of Tax Havens: A Guide
    FinanzArchiv: Public Finance Analysis, 2014, 70, (3), 458-485 View citations (12)
    See also Working Paper (2011)

2013

18. Estimating the effects of coordinated fiscal actions in the euro area
    European Economic Review, 2013, 58, (C), 110-121 View citations (53)
    See also Working Paper (2012)

2011

19. International debt shifting and multinational firms in developing economies
    Economics Letters, 2011, 113, (2), 135-138 View citations (68)
20. THE EFFECTS OF DISCRETIONARY FISCAL POLICY ON MACROECONOMIC AGGREGATES: A REAPPRAISAL
    Journal of Economic Surveys, 2011, 25, (4), 674-707 View citations (83)
    See also Working Paper (2010)
21. The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments
    National Tax Journal, 2011, 64, (3), 817-38 View citations (52)

2010

22. Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates
    Review of World Economics (Weltwirtschaftliches Archiv), 2010, 146, (2), 281-302 View citations (11)