Shafik Hebous

International Monetary Fund

Washington, DC

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 18,585

SSRN RANKINGS

Top 18,585

in Total Papers Downloads

5,752

TOTAL CITATIONS
Rank 9,162

SSRN RANKINGS

Top 9,162

in Total Papers Citations

82

Scholarly Papers (22)

1.

Money at the Docks of Tax Havens: A Guide

CESifo Working Paper Series No. 3587
Number of pages: 27 Posted: 28 Sep 2011
Shafik Hebous
International Monetary Fund
Downloads 1,715 (22,226)
Citation 7

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tax havens, tax avoidance, tax evasion, international taxation, corruption, offshore financial centres

2.

The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments

CESifo Working Paper Series No. 3076
Number of pages: 28 Posted: 14 Jun 2010
Shafik Hebous, Martin Ruf and Alfons J. Weichenrieder
International Monetary Fund, University of Tübingen and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 659 (86,010)
Citation 2

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FDI, corporate taxation, location, M&A, Greenfield

3.

What Do We Know About the Tax Planning of German‐Based Multinational Firms?

WU International Taxation Research Paper Series No. 2014 - 15
Number of pages: 16 Posted: 13 Nov 2014
Alfons J. Weichenrieder and Shafik Hebous
Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy and International Monetary Fund
Downloads 380 (167,192)
Citation 5

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Can Government Demand Stimulate Private Investment? Evidence from U.S. Federal Procurement

IMF Working Paper No. 16/60
Number of pages: 34 Posted: 04 May 2016
Shafik Hebous, Tom Zimmermann and Tom Zimmermann
International Monetary Fund and University of CologneQuantCo, Inc.
Downloads 157 (400,816)

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Federal Procurement, Financing Constraints, Spending Multipliers, government spending, contracts, capital investment, fiscal policy, General, Other, All Countries,

Can Government Demand Stimulate Private Investment? Evidence from U.S. Federal Procurement

CESifo Working Paper No. 7534
Number of pages: 43 Posted: 08 Mar 2019
Shafik Hebous and Tom Zimmermann
International Monetary Fund and University of Cologne
Downloads 151 (414,406)
Citation 1

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investment, federal procurement, financing constraints, spending, multipliers

5.

At Your Service! The Role of Tax Havens in International Trade with Services

CESifo Working Paper Series No. 5414
Number of pages: 33 Posted: 06 Jul 2015
Shafik Hebous and Niels Johannesen
International Monetary Fund and University of Copenhagen
Downloads 299 (216,978)
Citation 29

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service trade, profit shifting, tax evasion, multinational firms, tax havens

Revisiting the Narrative Approach of Estimating Tax Multipliers

SAFE Working Paper No. 93
Number of pages: 28 Posted: 26 Mar 2015
Shafik Hebous, Tom Zimmermann and Tom Zimmermann
International Monetary Fund and University of CologneQuantCo, Inc.
Downloads 205 (314,535)

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Narrative Approach, Fiscal Stabilization, Tax Multiplier, Weak Instruments

Revisiting the Narrative Approach of Estimating Tax Multipliers

CESifo Working Paper Series No. 5040
Number of pages: 22 Posted: 05 Nov 2014
Shafik Hebous, Tom Zimmermann and Tom Zimmermann
International Monetary Fund and University of CologneQuantCo, Inc.
Downloads 70 (715,124)
Citation 1

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narrative approach, fiscal stabilization, multiplier, weak instruments

7.

The Effects of Discretionary Fiscal Policy on Macroeconomic Aggregates: A Reappraisal

Journal of Economic Surveys, Forthcoming
Number of pages: 23 Posted: 01 Nov 2009 Last Revised: 02 Nov 2010
Shafik Hebous
International Monetary Fund
Downloads 250 (260,736)

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Macroeconomic Policy, Fiscal policy

8.

Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment

CESifo Working Paper Series No. 5360
Number of pages: 37 Posted: 04 Jun 2015
Shafik Hebous and Martin Ruf
International Monetary Fund and University of Tübingen
Downloads 208 (311,550)
Citation 6

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ACE, financial structure, corporate taxation, debt bias, multinational firms

Global Firms, National Corporate Taxes: An Evolution of Incompatibility

CESifo Working Paper No. 8568
Number of pages: 27 Posted: 25 Sep 2020
Shafik Hebous
International Monetary Fund
Downloads 105 (553,877)

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multinational enterprises, global firm, tax avoidance, international tax profit shifting

Global Firms, National Corporate Taxes: An Evolution of Incompatibility

IMF Working Paper No. 20/178
Number of pages: 28 Posted: 30 Oct 2020
Shafik Hebous
International Monetary Fund
Downloads 84 (643,198)
Citation 1

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Corporate income tax, Foreign direct investment, Double taxation, Tax incentives, Trade in services, WP, company, multinational enterprise, conduit company, holding company, business organization

10.

Estimating the Effects of Coordinated Fiscal Actions in the Euro Area

CESifo Working Paper Series No. 3912
Number of pages: 27 Posted: 03 Sep 2012
Shafik Hebous, Tom Zimmermann and Tom Zimmermann
International Monetary Fund and University of CologneQuantCo, Inc.
Downloads 187 (343,767)
Citation 13

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fiscal policy coordination, cross-border spillovers, open economy macroeconomics, European integration, Global VAR

11.

Cross-Border Effects of Fiscal Consolidations: Estimates Based on Narrative Records

CESifo Working Paper Series No. 4311
Number of pages: 31 Posted: 10 Jul 2013
Shafik Hebous, Tom Zimmermann and Tom Zimmermann
International Monetary Fund and University of CologneQuantCo, Inc.
Downloads 177 (361,206)

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fiscal consolidation, cross-border fiscal policy effects, fiscal adjustment, fiscal spillover

12.

A Journey from a Corruption Port to a Tax Haven

CESifo Working Paper Series No. 3620
Number of pages: 34 Posted: 27 Oct 2011
Shafik Hebous and Vilen Lipatov
International Monetary Fund and Cornerstone Research
Downloads 136 (450,374)

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tax havens, tax avoidance, tax evasion, multinational firms, corruption

13.

Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway

CESifo Working Paper No. 8480
Number of pages: 25 Posted: 13 Aug 2020
International Monetary Fund, Statistics Norway - Research Department, affiliation not provided to SSRN, affiliation not provided to SSRN and Norwegian Tax Administration
Downloads 127 (475,678)
Citation 4

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tax administration, tax evasion, tax compliance, tax audits, administrative data

14.

Exploring Residual Profit Allocation

IMF Working Paper No. 20/49
Number of pages: 52 Posted: 24 Apr 2020
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 120 (497,255)
Citation 3

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Marginal effective tax rate, Low-income developing countries, Gross capital formation, Tax revenue, Effective tax rate, Residual Profit Allocation, International Corporate Taxation, Multinational Firms, WP, residual profit, RPA, excess profit, tangible asset, MNEs

Revenue Implications of Destination-Based Cash-Flow Taxation

CESifo Working Paper No. 7457
Number of pages: 33 Posted: 21 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 72 (703,921)

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tax revenue, destination-based cash flow tax, border adjustment tax

Revenue Implications of Destination-Based Cash-Flow Taxation

IMF Working Paper No. 19/7
Number of pages: 36 Posted: 13 Feb 2019
Shafik Hebous, Alexander Klemm and Saila Stausholm
International Monetary Fund, International Monetary Fund (IMF) and Copenhagen Business School
Downloads 45 (894,269)

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Tax revenue, Destination-Based Cash Flow Tax, Border Adjustment Tax, Business Taxes and Subsidies, International Fiscal Issues

16.

Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?

CESifo Working Paper Series No. 6312
Number of pages: 20 Posted: 21 Feb 2017
Ruud A. De Mooij and Shafik Hebous
International Monetary Fund (IMF) and International Monetary Fund
Downloads 113 (520,264)
Citation 6

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corporate tax, capital structure, debt bias, thin capitalization rule

17.

Curbing Corporate Debt Bias

IMF Working Paper No. 17/22
Number of pages: 21 Posted: 23 Mar 2017
Ruud A. De Mooij and Shafik Hebous
International Monetary Fund (IMF) and International Monetary Fund
Downloads 108 (538,150)

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Corporate debt, Debt service ratios, Financial risk, Corporate taxes, Thin capitalization, Risk management, Econometric models, Corporate tax, capital structure, debt bias, thin capitalization rule

18.

On Deficits and Symmetries in a Fiscal Capacity

SAFE Working Paper No. 112
Number of pages: 14 Posted: 30 Jul 2015
Shafik Hebous and Alfons J. Weichenrieder
International Monetary Fund and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 105 (549,443)

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fiscal union, asymmetric shocks, federal transfers, optimum currency area

19.
Downloads 102 (561,274)
Citation 4

A Destination-Based Allowance for Corporate Equity

CESifo Working Paper No. 7363
Number of pages: 27 Posted: 21 Feb 2019
Shafik Hebous and Alexander Klemm
International Monetary Fund and International Monetary Fund (IMF)
Downloads 75 (687,699)
Citation 4

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destination-based taxation, ACE, ACC

A Destination-Based Allowance for Corporate Equity

IMF Working Paper No. 18/239
Number of pages: 27 Posted: 10 Dec 2018
Shafik Hebous and Alexander Klemm
International Monetary Fund and International Monetary Fund (IMF)
Downloads 27 (1,084,530)

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Destination-Based Taxation, ACE, ACC, Business Taxes and Subsidies

20.

Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates

CESifo Working Paper Series No. 2892
Number of pages: 27 Posted: 16 Jan 2010
Shafik Hebous and Alfons J. Weichenrieder
International Monetary Fund and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 73 (687,867)

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foreign direct investment, capital structure, ownership structure, currency crises, corporate taxation

21.

Italy: Toward a Growth-Friendly Fiscal Reform

IMF Working Paper No. 18/59
Number of pages: 39 Posted: 05 Apr 2018
International Monetary Fund (IMF), International Monetary Fund, International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 58 (775,655)

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Europe, Italy, Growth-friendly fiscal policy, public pensions, dynamic stochastic general equilibrium models, Forecasting and Simulation, Social Security and Public Pensions, Italy

22.

How Does Profit Shifting Affect the Balance of Payments?

IMF Working Paper No. 2021/041
Number of pages: 29 Posted: 26 May 2021
Shafik Hebous, Alexander Klemm and Yuou Wu
International Monetary Fund, International Monetary Fund (IMF) and Independent
Downloads 46 (865,268)

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