- International Monetary Fund
Fiscal Affairs Department
E-mail: shebous _AT_ imf.org
- Affiliations and Service
Research Fellow, CESifo
New Papers
The Limits of a Broad VAT Cut: Pass-Through Heterogeneity and Welfare Interpretation
August 2026
With Michael Barczay and Tom Zimmermann, CESifo Working Paper No. 12922
Taxing Cross-Border Services July 2026
With a team of colleagues, IMF Working Paper No. 2026/152
Stata module to calculate the cost of capital and forward-looking effective tax rates January 2026
With Andualem Mengistu
ssc install etr
The package includes two commands: etr and dietr
dietr_database Stata Ado Files
Appendix 1: ETR Derivations
Appendix 2: ETR with Pillar 2
Appendix 3: Qualified tax incentives
Forward-Looking Effective Tax Rates under the Global Minimum Corporate Tax (IMF Economic Review, June 2026), with Andualem Mengistu