- 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
Taxing Mobile Money: Theory and Evidence
December 2025
With Michael Barczay, Fayçal Sawadogo, Jean-François Wen, IMF Working Paper No. 2025/255
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 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 (Updated December 2025), with Andualem Mengistu