Taxing Cryptocurrencies prepared by Katherine Baer, Ruud de Mooij, Shafik Hebous, and Michael Keen published by IMF (6/2023) Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise….
Revenue implications of destination-based cash-flow taxation by Shafik Hebous, Alexander Klemm and Saila Stausholm published by IMF (2019). “…Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong…