- 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


New Papers
Efficiency Aspects of the Value Added Tax August 2025
With Ruud de Mooij and Michael Keen, IMF Working Paper No. 2025/165


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


Efficient Economic Rent Taxation under a Global Minimum Corporate Tax Updated (April 2025)
With Andualem Mengistu, Oxford University Centre for Business Taxation Working Paper 2024-10


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