 | Excess Profit Taxes: Historical Perspective and Contemporary Relevance Author/Editor: Shafik Hebous, Dinar Prihardini, Nate Vernon. Release Date:September, 2022 This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient more...
| Price: $20.00
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 | Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia Author/Editor: Genevieve Verdier, Brett Rayner, Priscilla S Muthoora, Charles Vellutini, Ling Zhu, Vincent de Paul Koukpaizan, Alireza Marahel, Mahmoud Harb, Imen Benmohamed, Shafik Hebous, Andrew Okello, Nathalie Reyes, Thomas Benninger, Bernard Sanya. Release Date:July, 2022 Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure more...
| Price: $20.00
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| Pareto-Improving Minimum Corporate Taxation Author/Editor: Shafik Hebous, Michael Keen. Release Date:October, 2021 The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, more...
| Price: $5.00
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| Taxing Multinationals in Europe Author/Editor: Ernesto Crivelli, Ruud A de Mooij, J E J De Vrijer, Shafik Hebous, Alexander D Klemm. Release Date:May, 2021 This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past more...
| Price: $20.00
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| Capital Income Taxation in the Netherlands Author/Editor: Alexander D Klemm, Shafik Hebous, Christophe J Waerzeggers. Release Date:May, 2021 This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch more...
| Price: $18.00
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| How Does Profit Shifting Affect the Balance of Payments? Author/Editor: Shafik Hebous, Alexander D Klemm, Yuou Wu. Release Date:February, 2021 Profit shifting by multinational enterprises—through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles—affects international flows, more...
| Price: $18.00
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| Global Firms, National Corporate Taxes: An Evolution of Incompatibility Author/Editor: Shafik Hebous. Release Date:September, 2020 How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the more...
| Price: $18.00
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| Exploring Residual Profit Allocation Author/Editor: Sebastian Beer, Ruud A de Mooij, Shafik Hebous, Michael Keen, Li Liu. Release Date:February, 2020 Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ more...
| Price: $18.00
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| Revenue Implications of Destination-Based Cash-Flow Taxation Author/Editor: Shafik Hebous, Alexander D Klemm, Saila Stausholm. Release Date:January, 2019 We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing more...
| Price: $18.00
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| A Destination-Based Allowance for Corporate Equity Author/Editor: Shafik Hebous, Alexander D Klemm. Release Date:November, 2018 Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms more...
| Price: $18.00
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