Publications By Author

Title: Deciphering the GloBE in a Low-Tax Jurisdiction

Author: Hebous, Shafik ; Hillier, Cory ; Mengistu, Andualem

Series: Working Paper No. 2024/064

Date: March 22, 2024

Subject: Allowance for corporate equity Cash-flow tax Corporate income tax Corporate taxes Tax allowances Taxes

Title: Efficient Economic Rent Taxation under a Global Minimum Corporate Tax

Author: Hebous, Shafik ; Mengistu, Andualem

Series: Working Paper No. 2024/057

Date: March 15, 2024

Subject: Allowance for corporate equity Average effective tax rate Cash-flow tax Corporate income tax Marginal effective tax rate Tax policy Taxes

Title: Exploring the Adoption of Selected Digital Technologies in Tax Administration: A Cross-Country Perspective

Author: Nose, Manabu ; Mengistu, Andualem

Series: IMF Notes No 2023/008

Date: December 11, 2023

Subject: Economic sectors Financial crises

Title: Transforming Public Finance Through GovTech

Author: Amaglobeli, David ; Mooij, de Ruud A. ; Mengistu, Andualem ; Moszoro, Mariano ; Nose, Manabu ; Nunhuck, Soheib ; Pattanayak, Sailendra ; Rivero del Paso, Lorena ; Solomon, Frankosiligi ; Sparkman, Rebecca ; Tourpe, Hervé ; Uña, Gerardo

Series: Staff Discussion Notes No. 2023/004

Date: September 7, 2023

Subject: Economic sectors Financial crises Public financial management (PFM) Revenue administration Technology