Details about Shafik Hebous

Access statistics for papers by Shafik Hebous.

Last updated 2024-10-08. Update your information in the RePEc Author Service.

Short-id: phe288

Working Papers

2024

1. Deciphering the GloBE in a Low-Tax Jurisdiction
   IMF Working Papers, International Monetary Fund View citations (1)
2. Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
   CESifo Working Paper Series, CESifo
   Also in IMF Working Papers, International Monetary Fund (2024)
3. How to Tax Wealth
   IMF Fiscal Affairs Department, International Monetary Fund

2023

4. Cryptocarbon: How Much Is the Corrective Tax?
   IMF Working Papers, International Monetary Fund View citations (1)
   See also Journal Article Cryptocarbon: How much is the corrective tax?, Energy Economics, Elsevier (2024) (2024)
5. Has the Time Come for Excess Profit Taxes?
   EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
6. Taxing Cryptocurrencies
   IMF Working Papers, International Monetary Fund View citations (4)
   Also in CESifo Working Paper Series, CESifo (2023) View citations (4)
   See also Journal Article Taxing cryptocurrencies, Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited (2023) (2023)

2022

7. Excess Profit Taxes: Historical Perspective and Contemporary Relevance
   IMF Working Papers, International Monetary Fund View citations (6)
8. Pareto-Improving Minimum Corporate Taxation
   CESifo Working Paper Series, CESifo View citations (3)
   Also in IMF Working Papers, International Monetary Fund (2021) View citations (9)
   See also Journal Article Pareto-improving minimum corporate taxation, Journal of Public Economics, Elsevier (2023) View citations (9) (2023)

2021

9. Capital Income Taxation in the Netherlands
   IMF Working Papers, International Monetary Fund
10. Does A Wealth Tax Improve Equality of Opportunity?
    CESifo Working Paper Series, CESifo View citations (2)
    Also in IMF Working Papers, International Monetary Fund (2021) View citations (2)
11. How Does Profit Shifting Affect the Balance of Payments?
    IMF Working Papers, International Monetary Fund View citations (6)

2020

12. 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 Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway, Journal of Economic Behavior & Organization, Elsevier (2023) View citations (2) (2023)
13. Exploring Residual Profit Allocation
    IMF Working Papers, International Monetary Fund View citations (5)
    See also Journal Article Exploring Residual Profit Allocation, American Economic Journal: Economic Policy, American Economic Association (2023) View citations (1) (2023)
14. Global Firms, National Corporate Taxes: An Evolution of Incompatibility
    IMF Working Papers, International Monetary Fund
    Also in CESifo Working Paper Series, CESifo (2020)

2019

15. 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 Can government demand stimulate private investment? Evidence from U.S. federal procurement, Journal of Monetary Economics, Elsevier (2021) View citations (16) (2021)
16. Revenue Implications of Destination-Based Cash-Flow Taxation
    IMF Working Papers, International Monetary Fund View citations (2)
    Also in CESifo Working Paper Series, CESifo (2019) View citations (5)
    See also Journal Article Revenue Implications of Destination-Based Cash-Flow Taxation, IMF Economic Review, Palgrave Macmillan (2020) View citations (3) (2020)

2018

17. A Destination-Based Allowance for Corporate Equity
    CESifo Working Paper Series, CESifo View citations (4)
    Also in IMF Working Papers, International Monetary Fund (2018) View citations (6)
    See also Journal Article A destination-based allowance for corporate equity, International Tax and Public Finance, Springer (2020) View citations (2) (2020)
18. 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 Evaluating the effects of ACE systems on multinational debt financing and investment, Journal of Public Economics, Elsevier (2017) View citations (32) (2017)
19. Italy: Toward a Growth-Friendly Fiscal Reform
    IMF Working Papers, International Monetary Fund View citations (7)
    See also Journal Article Italy: toward a growth-friendly fiscal reform, Economia Politica: Journal of Analytical and Institutional Economics, Springer (2021) View citations (3) (2021)
20. 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

21. Curbing Corporate Debt Bias
    IMF Working Papers, International Monetary Fund View citations (5)
22. Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article Curbing corporate debt bias: Do limitations to interest deductibility work?, Journal of Banking & Finance, Elsevier (2018) View citations (14) (2018)

2015

23. 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 At your service! The role of tax havens in international trade with services, European Economic Review, Elsevier (2021) View citations (18) (2021)
24. On deficits and symmetries in a fiscal capacity
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
25. 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 Revisiting the Narrative Approach of Estimating Tax Multipliers, Scandinavian Journal of Economics, Wiley Blackwell (2018) View citations (10) (2018)
26. 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

27. Revisiting the Narrative Approach of Estimating Fiscal Multipliers
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association
28. 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 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 (2015) (2015)

2013

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

2012

30. 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 A journey from a corruption port to a tax haven, Journal of Comparative Economics, Elsevier (2014) View citations (16) (2014)
31. Estimating the Effects of Coordinated Fiscal Actions in the Euro Area
    CESifo Working Paper Series, CESifo View citations (22)
    See also Journal Article Estimating the effects of coordinated fiscal actions in the euro area, European Economic Review, Elsevier (2013) View citations (56) (2013)

2011

32. Money at the Docks of Tax Havens: A Guide
    CESifo Working Paper Series, CESifo View citations (4)
    See also Journal Article Money at the Docks of Tax Havens: A Guide, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2014) View citations (14) (2014)

2010

33. 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 THE EFFECTS OF DISCRETIONARY FISCAL POLICY ON MACROECONOMIC AGGREGATES: A REAPPRAISAL, Journal of Economic Surveys, Wiley Blackwell (2011) View citations (86) (2011)
34. 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

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

Journal Articles

2024

1. Cryptocarbon: How much is the corrective tax?
   Energy Economics, 2024, 138, (C)
   See also Working Paper Cryptocarbon: How Much Is the Corrective Tax?, IMF Working Papers (2023) View citations (1) (2023)

2023

2. 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 View citations (2)
   See also Working Paper Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway, CESifo Working Paper Series (2020) View citations (5) (2020)
3. Exploring Residual Profit Allocation
   American Economic Journal: Economic Policy, 2023, 15, (1), 70-109 View citations (1)
   See also Working Paper Exploring Residual Profit Allocation, IMF Working Papers (2020) View citations (5) (2020)
4. Pareto-improving minimum corporate taxation
   Journal of Public Economics, 2023, 225, (C) View citations (9)
   See also Working Paper Pareto-Improving Minimum Corporate Taxation, CESifo Working Paper Series (2022) View citations (3) (2022)
5. Taxing cryptocurrencies
   Oxford Review of Economic Policy, 2023, 39, (3), 478-497
   See also Working Paper Taxing Cryptocurrencies, IMF Working Papers (2023) View citations (4) (2023)

2021

6. At your service! The role of tax havens in international trade with services
   European Economic Review, 2021, 135, (C) View citations (18)
   See also Working Paper At Your Service! The Role of Tax Havens in International Trade with Services, CESifo Working Paper Series (2015) View citations (33) (2015)
7. Can government demand stimulate private investment? Evidence from U.S. federal procurement
   Journal of Monetary Economics, 2021, 118, (C), 178-194 View citations (16)
   See also Working Paper Can government demand stimulate private investment? Evidence from U.S. federal procurement, CESifo Working Paper Series (2019) View citations (2) (2019)
8. 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)
9. 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 Italy: Toward a Growth-Friendly Fiscal Reform, IMF Working Papers (2018) View citations (7) (2018)

2020

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

2018

12. Curbing corporate debt bias: Do limitations to interest deductibility work?
    Journal of Banking & Finance, 2018, 96, (C), 368-378 View citations (14)
    See also Working Paper Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?, CESifo Working Paper Series (2017) View citations (3) (2017)
13. Growth-Enhancing Corporate Tax Reform in Belgium
    Nordic Tax Journal, 2018, 2018, (1), 1-17 View citations (6)
14. Revisiting the Narrative Approach of Estimating Tax Multipliers
    Scandinavian Journal of Economics, 2018, 120, (2), 428-439 View citations (10)
    See also Working Paper Revisiting the narrative approach of estimating tax multipliers, SAFE Working Paper Series (2015) View citations (5) (2015)

2017

15. Evaluating the effects of ACE systems on multinational debt financing and investment
    Journal of Public Economics, 2017, 156, (C), 131-149 View citations (32)
    See also Working Paper Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment, Working Paper Series (2018) (2018)

2016

16. 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

17. 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 What do we know about the tax planning of German-based multinational firms?, SAFE White Paper Series (2014) View citations (2) (2014)

2014

18. A journey from a corruption port to a tax haven
    Journal of Comparative Economics, 2014, 42, (3), 739-754 View citations (16)
    See also Working Paper A Journey from a Corruption Port to a Tax Haven, Working Papers (2012) View citations (1) (2012)
19. Money at the Docks of Tax Havens: A Guide
    FinanzArchiv: Public Finance Analysis, 2014, 70, (3), 458-485 View citations (14)
    See also Working Paper Money at the Docks of Tax Havens: A Guide, CESifo Working Paper Series (2011) View citations (4) (2011)

2013

20. Estimating the effects of coordinated fiscal actions in the euro area
    European Economic Review, 2013, 58, (C), 110-121 View citations (56)
    See also Working Paper Estimating the Effects of Coordinated Fiscal Actions in the Euro Area, CESifo Working Paper Series (2012) View citations (22) (2012)

2011

21. International debt shifting and multinational firms in developing economies
    Economics Letters, 2011, 113, (2), 135-138 View citations (72)
22. THE EFFECTS OF DISCRETIONARY FISCAL POLICY ON MACROECONOMIC AGGREGATES: A REAPPRAISAL
    Journal of Economic Surveys, 2011, 25, (4), 674-707 View citations (86)
    See also Working Paper The Effects of Discretionary Fiscal Policy on Macroeconomic Aggregates: A Reappraisal, MPRA Paper (2010) View citations (8) (2010)
23. 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 (53)

2010

24. 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)

Chapters

2024

1. A macroeconomic perspective on the challenges of taxing multinationals
   Chapter 5 in Fiscal Policy in a Turbulent Era, 2024, pp 73-84