- International Monetary Fund
  Fiscal Affairs Department / Tax Policy Division
  700 19th Street, NW
  Washington, D.C., 20431
  USA
  E-mail: shebous _AT_ imf.org

- Other Affiliations
CESifo Research Fellow, Munich



The 2025 IIPF Congress in Nairobi
Call for papers
Congress website
Submission website (ConfTool)

New Papers
Stata module to calculate the cost of capital and forward-looking effective tax rates
With Andualem Mengistu, ssc install etr
The package incldeus two commands: etr and dietr
Further reading here and Annex (to be updated)


Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
With Andualem Mengistu, Oxford University Centre for Business Taxation Working Paper 2024-10

Deciphering the GloBE in a Low-Tax Jurisdiction
With Cory Hillier and Andualem Mengistu, IMF WP No. 2024/064
Forthcoming in Research Handbook on the Economics of Tax Havens


Blogs & Podcast
The Case for a Global Corporate Minimum Tax
IMF Podcast

Carbon Emissions from AI and Crypto Are Surging and Tax Policy Can Help
IMF Blog