Economist · Public Finance & International Taxation
Shafik Hebous
Deputy Division Chief, Fiscal Affairs Department
International Monetary Fund
My work centers on public finance, international taxation, and macroeconomics, especially the taxation of multinational companies and the impact of digitalization, digital money, and AI on tax systems. I also study business taxation, VAT, fiscal policy, and the links between taxation, investment, productivity, and growth.

23Peer-reviewed articles
63Publications & policy papers
2010Ph.D., Goethe University Frankfurt
2015Joined the IMF
New papers
All research →- Aug 2026
The Limits of a Broad VAT Cut: Pass-Through Heterogeneity and Welfare Interpretation
CESifo Working Paper No. 12922
- Jul 2026
- Apr 2026
Can Siri and Alexa Pay Taxes?
Bulletin for International Taxation, Volume 80, No. 4/5, 2026
- Dec 2025
- Jan 2026
Software · Stata
Stata module to calculate the cost of capital and forward-looking effective tax rates
With Andualem Mengistu. Install with
Downloads & appendices →ssc install etr. Commands:etranddietr. - Jun 2026
Forward-Looking Effective Tax Rates under the Global Minimum Corporate Tax
IMF Economic Review