12
H index
14
i10 index
572
Citations
International Monetary Fund (IMF) | 12 H index 14 i10 index 572 Citations RESEARCH PRODUCTION: 24 Articles 49 Papers 1 Chapters RESEARCH ACTIVITY:
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Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Shafik Hebous. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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European Economic Review | 2 |
Economia Politica: Journal of Analytical and Institutional Economics | 2 |
Journal of Public Economics | 2 |
Working Papers Series with more than one paper published | # docs |
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CESifo Working Paper Series / CESifo | 19 |
IMF Working Papers / International Monetary Fund | 16 |
SAFE White Paper Series / Leibniz Institute for Financial Research SAFE | 2 |
SAFE Working Paper Series / Leibniz Institute for Financial Research SAFE | 2 |
Year ![]() | Title of citing document ![]() |
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2025 | Wealth Tax Mobility and Tax Coordination. (2025). Agrawal, David ; Martnez-Toledano, Clara ; Foremny, Dirk. In: American Economic Journal: Applied Economics. RePEc:aea:aejapp:v:17:y:2025:i:1:p:402-30. Full description at Econpapers || Download paper |
2025 | Profit Shifting Frictions and the Geography of Multinational Activity. (2022). Toubal, Farid ; Parenti, Mathieu ; Laffitte, S'Ebastien ; Ferrari, Alessandro. In: Papers. RePEc:arx:papers:2211.04388. Full description at Econpapers || Download paper |
2024 | A Taxmans guide to taxation of crypto assets. (2024). Misra, Arindam. In: Papers. RePEc:arx:papers:2403.15074. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Papers. RePEc:arx:papers:2404.14302. Full description at Econpapers || Download paper |
2024 | Fiscal Consolidation and Public Debt. (2024). Presbitero, Andrea F ; Peralta-Alva, Adrian ; Patel, Nikhil ; Ando, Sakai ; Mishra, Prachi. In: Working Papers. RePEc:ash:wpaper:126. Full description at Econpapers || Download paper |
2024 | . Full description at Econpapers || Download paper |
2024 | Evaluating compliance gains of expanding tax enforcement. (2024). Ovrum, Arnstein ; Torsvik, Gaute ; Raaum, Oddbjorn ; Loyland, Knut. In: Economica. RePEc:bla:econom:v:91:y:2024:i:361:p:142-162. Full description at Econpapers || Download paper |
2024 | Procuring Survival. (2024). Rovigatti, Gabriele ; Giuffrida, Leonardo M ; Cappelletti, Matilde. In: Journal of Industrial Economics. RePEc:bla:jindec:v:72:y:2024:i:4:p:1451-1506. Full description at Econpapers || Download paper |
2024 | Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset. (2024). Chiari, Alessandro. In: Review of Development Economics. RePEc:bla:rdevec:v:28:y:2024:i:2:p:600-629. Full description at Econpapers || Download paper |
2024 | Social security pension and the effect on household saving. (2024). Kruse, Herman ; Jia, Zhiyang ; Halvorsen, Elin ; Vigtel, Trond C. In: Scandinavian Journal of Economics. RePEc:bla:scandj:v:126:y:2024:i:3:p:529-560. Full description at Econpapers || Download paper |
2024 | . Full description at Econpapers || Download paper |
2024 | Leaving the global playing field through optimal non-discriminatory corporate taxes and subsidies. (2024). Tadokoro, Atsushi ; Salto, Matteo ; Nocco, Antonella. In: CEP Discussion Papers. RePEc:cep:cepdps:dp1992. Full description at Econpapers || Download paper |
2024 | Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018. Full description at Econpapers || Download paper |
2024 | Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Wamser, Georg ; Merlo, Valeria. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11087. Full description at Econpapers || Download paper |
2024 | Good Debt or Bad Debt?. (2024). Tamborini, Roberto. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11503. Full description at Econpapers || Download paper |
2025 | The Greener, the Better? Evidence from Government Contractors. (2025). Titl, Vitezslav ; Giuffrida, Leonardo M ; Chiappinelli, Olga ; Dal, Ambrogio. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11696. Full description at Econpapers || Download paper |
2024 | Adapting fiscal strategies to energy and food price shocks in Portugal. (2024). Mamboundou, Pierre ; Escalante, Luis. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:82:y:2024:i:c:p:651-665. Full description at Econpapers || Download paper |
2024 | FDI and income inequality in tax-haven countries: The relevance of tax pressure. (2024). Martinez-Cobas, Xavier ; Jardon, Carlos M ; Soto, Gonzalo. In: Economic Systems. RePEc:eee:ecosys:v:48:y:2024:i:1:s0939362523001115. Full description at Econpapers || Download paper |
2024 | Public expenditure multipliers and informality. (2024). Furceri, Davide ; Pizzuto, Pietro ; Colombo, Emilio ; Tirelli, Patrizio. In: European Economic Review. RePEc:eee:eecrev:v:164:y:2024:i:c:s0014292124000321. Full description at Econpapers || Download paper |
2024 | Global corporate income tax competition, knowledge spillover, and growth. (2024). Morimoto, Keiichi ; Maebayashi, Noritaka. In: European Economic Review. RePEc:eee:eecrev:v:164:y:2024:i:c:s0014292124000527. Full description at Econpapers || Download paper |
2024 | Recommendations for a future-proof electricity market design in Europe in light of the 2021-23 energy crisis. (2024). Pollitt, Michael ; Banet, Catherine ; Willems, Bert ; von der Fehr, Nils-Henrik M ; Chyong, Chi Kong ; le Coq, Chloe. In: Energy Policy. RePEc:eee:enepol:v:188:y:2024:i:c:s0301421524000715. Full description at Econpapers || Download paper |
2024 | The effect of female leadership on contracting from Capitol Hill to Main Street. (2024). Rohrer, Maximilian ; Gerasimova, Nataliya ; Brogaard, Jonathan. In: Journal of Financial Economics. RePEc:eee:jfinec:v:155:y:2024:i:c:s0304405x24000400. Full description at Econpapers || Download paper |
2024 | Uncertainty spill-overs: When policy and financial realms overlap. (2024). Dragomirescu-Gaina, Catalin ; Bacchiocchi, Emanuele. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:143:y:2024:i:c:s026156062400055x. Full description at Econpapers || Download paper |
2024 | The Credit Channel of Public Procurement. (2024). Gabriel, Ricardo Duque. In: Journal of Monetary Economics. RePEc:eee:moneco:v:147:y:2024:i:s:s0304393224000540. Full description at Econpapers || Download paper |
2024 | Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities. (2024). Büttner, Thiess ; Poehnlein, Maximilian. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s0047272724000847. Full description at Econpapers || Download paper |
2024 | Profit shifting of multinational corporations worldwide. (2024). Janský, Petr ; Garcia-Bernardo, Javier. In: World Development. RePEc:eee:wdevel:v:177:y:2024:i:c:s0305750x23003455. Full description at Econpapers || Download paper |
2025 | Resources coupled with executive authority: Implications of relocating government administrative headquarters for local economic development. (2025). Liu, Shenglong ; Chen, Jing ; Zhang, Xiaoming. In: World Development. RePEc:eee:wdevel:v:185:y:2025:i:c:s0305750x24002687. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Hayato, Kato ; Haufler, Andreas. In: Discussion papers. RePEc:eti:dpaper:24051. Full description at Econpapers || Download paper |
2024 | Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence. (2024). Naez, Sergio Luis ; Jorge-Vazquez, Javier ; Sastre-Hernandez, Beatriz Maria ; Sanchez, Alvaro Hernandez. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:3:p:62-:d:1351077. Full description at Econpapers || Download paper |
2024 | Testing the effects of fiscal policy shocks on output growth in recession and expansion: empirical evidence from developing countries. (2024). Rafique, Rabia ; Nisar, Asad ; Ali, Syed Sadaqat. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:57:y:2024:i:3:d:10.1007_s10644-024-09708-8. Full description at Econpapers || Download paper |
2025 | Attractive target for tax avoidance: trade liberalization and entry mode. (2025). Okoshi, Hirofumi. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09830-3. Full description at Econpapers || Download paper |
2024 | Limits to Competition: Strategies for Promoting Jurisdictional Cooperation. (2023). Agrawal, David. In: NBER Chapters. RePEc:nbr:nberch:14821. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Hauer, Andreas. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2406. Full description at Econpapers || Download paper |
2024 | Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning. (2024). Garcia, Joana. In: IMF Economic Review. RePEc:pal:imfecr:v:72:y:2024:i:4:d:10.1057_s41308-023-00227-6. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Haufler, Andreas ; Kato, Hayato. In: Rationality and Competition Discussion Paper Series. RePEc:rco:dpaper:516. Full description at Econpapers || Download paper |
2025 | Sensitivity versus size: implications for tax competition. (2025). Agrawal, David ; Mardan, Mohammed ; Bagh, Adib. In: Theoretical Economics. RePEc:the:publsh:5338. Full description at Econpapers || Download paper |
2024 | The EUs new era of Fair Company Taxation: The impact of DEBRA and Pillar Two on the EU Member States effective tax rates. (2024). Wickel, Sophia ; Spix, Julia ; Spengel, Christoph ; Muller, Jessica ; Heckemeyer, Jost H ; Gschossmann, Emilia. In: ZEW Discussion Papers. RePEc:zbw:zewdip:289449. Full description at Econpapers || Download paper |
Year ![]() | Title ![]() | Type ![]() | Cited ![]() |
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2023 | Exploring Residual Profit Allocation In: American Economic Journal: Economic Policy. [Full Text][Citation analysis] | article | 7 |
2020 | Exploring Residual Profit Allocation.(2020) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | paper | |
2011 | THE EFFECTS OF DISCRETIONARY FISCAL POLICY ON MACROECONOMIC AGGREGATES: A REAPPRAISAL In: Journal of Economic Surveys. [Citation analysis] | article | 88 |
2010 | The Effects of Discretionary Fiscal Policy on Macroeconomic Aggregates: A Reappraisal.(2010) In: MPRA Paper. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 88 | paper | |
2018 | Revisiting the Narrative Approach of Estimating Tax Multipliers In: Scandinavian Journal of Economics. [Full Text][Citation analysis] | article | 13 |
2014 | Revisiting the Narrative Approach of Estimating Tax Multipliers.(2014) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 13 | paper | |
2015 | Revisiting the narrative approach of estimating tax multipliers.(2015) In: SAFE Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 13 | paper | |
2012 | A Journey from a Corruption Port to a Tax Haven In: Working Papers. [Full Text][Citation analysis] | paper | 12 |
2011 | A Journey from a Corruption Port to a Tax Haven.(2011) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | paper | |
2014 | A journey from a corruption port to a tax haven.(2014) In: Journal of Comparative Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | article | |
2023 | Taxing Cryptocurrencies In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 4 |
2023 | Taxing Cryptocurrencies.(2023) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | paper | |
2023 | Taxing cryptocurrencies.(2023) In: Oxford Review of Economic Policy. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | article | |
2024 | Efficient Economic Rent Taxation under a Global Minimum Corporate Tax In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2024 | Efficient Economic Rent Taxation under a Global Minimum Corporate Tax.(2024) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2009 | Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 5 |
2010 | The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 14 |
2011 | Money at the Docks of Tax Havens: A Guide In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 13 |
2014 | Money at the Docks of Tax Havens: A Guide.(2014) In: FinanzArchiv: Public Finance Analysis. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 13 | article | |
2012 | Estimating the Effects of Coordinated Fiscal Actions in the Euro Area In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 68 |
2013 | Estimating the effects of coordinated fiscal actions in the euro area.(2013) In: European Economic Review. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 68 | article | |
2013 | Cross-Border Effects of Fiscal Consolidations: Estimates Based on Narrative Records In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 5 |
2015 | Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 33 |
2017 | Evaluating the effects of ACE systems on multinational debt financing and investment.(2017) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 33 | article | |
2018 | Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment.(2018) In: Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 33 | paper | |
2015 | At Your Service! The Role of Tax Havens in International Trade with Services In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 47 |
2021 | At your service! The role of tax havens in international trade with services.(2021) In: European Economic Review. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 47 | article | |
2017 | Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 17 |
2018 | Curbing corporate debt bias: Do limitations to interest deductibility work?.(2018) In: Journal of Banking & Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 17 | article | |
2018 | A Destination-Based Allowance for Corporate Equity In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 5 |
2018 | A Destination-Based Allowance for Corporate Equity.(2018) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
2020 | A destination-based allowance for corporate equity.(2020) In: International Tax and Public Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | article | |
2019 | Revenue Implications of Destination-Based Cash-Flow Taxation In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 5 |
2019 | Revenue Implications of Destination-Based Cash-Flow Taxation.(2019) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
2020 | Revenue Implications of Destination-Based Cash-Flow Taxation.(2020) In: IMF Economic Review. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | article | |
2019 | Can government demand stimulate private investment? Evidence from U.S. federal procurement In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 30 |
2021 | Can government demand stimulate private investment? Evidence from U.S. federal procurement.(2021) In: Journal of Monetary Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 30 | article | |
2016 | Can Government Demand Stimulate Private Investment? Evidence from U.S. Federal Procurement.(2016) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 30 | paper | |
2020 | Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 8 |
2023 | Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway.(2023) In: Journal of Economic Behavior & Organization. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 8 | article | |
2020 | Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway.(2020) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 8 | paper | |
2020 | Global Firms, National Corporate Taxes: An Evolution of Incompatibility In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2020 | Global Firms, National Corporate Taxes: An Evolution of Incompatibility.(2020) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2021 | Does A Wealth Tax Improve Equality of Opportunity? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 2 |
2021 | Does a Wealth Tax Improve Equality of Opportunity? Evidence from Norway.(2021) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
2022 | Pareto-Improving Minimum Corporate Taxation In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 26 |
2023 | Pareto-improving minimum corporate taxation.(2023) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 26 | article | |
2021 | Pareto-Improving Minimum Corporate Taxation.(2021) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 26 | paper | |
2023 | Has the Time Come for Excess Profit Taxes? In: EconPol Policy Brief. [Full Text][Citation analysis] | paper | 1 |
2015 | What Do We Know about the Tax Planning of German-based Multinational Firms? In: ifo DICE Report. [Full Text][Citation analysis] | article | 1 |
2014 | What do we know about the tax planning of German-based multinational firms?.(2014) In: SAFE White Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | paper | |
2011 | International debt shifting and multinational firms in developing economies In: Economics Letters. [Full Text][Citation analysis] | article | 67 |
2024 | Cryptocarbon: How much is the corrective tax? In: Energy Economics. [Full Text][Citation analysis] | article | 1 |
2023 | Cryptocarbon: How Much Is the Corrective Tax?.(2023) In: IMF Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | paper | |
2024 | A macroeconomic perspective on the challenges of taxing multinationals In: Chapters. [Full Text][Citation analysis] | chapter | 0 |
2018 | The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals In: IEB Reports. [Full Text][Citation analysis] | paper | 0 |
In: . [Full Text][Citation analysis] | paper | 0 | |
2024 | How to Tax Wealth In: IMF Fiscal Affairs Department. [Full Text][Citation analysis] | paper | 0 |
2017 | Curbing Corporate Debt Bias In: IMF Working Papers. [Full Text][Citation analysis] | paper | 5 |
2018 | Italy: Toward a Growth-Friendly Fiscal Reform In: IMF Working Papers. [Full Text][Citation analysis] | paper | 9 |
2021 | Italy: toward a growth-friendly fiscal reform.(2021) In: Economia Politica: Journal of Analytical and Institutional Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | article | |
2021 | How Does Profit Shifting Affect the Balance of Payments? In: IMF Working Papers. [Full Text][Citation analysis] | paper | 6 |
2021 | Capital Income Taxation in the Netherlands In: IMF Working Papers. [Full Text][Citation analysis] | paper | 0 |
2022 | Excess Profit Taxes: Historical Perspective and Contemporary Relevance In: IMF Working Papers. [Full Text][Citation analysis] | paper | 9 |
2024 | Deciphering the GloBE in a Low-Tax Jurisdiction In: IMF Working Papers. [Full Text][Citation analysis] | paper | 1 |
2011 | The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments In: National Tax Journal. [Full Text][Citation analysis] | article | 51 |
2016 | Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone In: CESifo Economic Studies. [Full Text][Citation analysis] | article | 2 |
2021 | Correction to: Italy: toward a growth-friendly fiscal reform In: Economia Politica: Journal of Analytical and Institutional Economics. [Full Text][Citation analysis] | article | 2 |
2010 | Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates In: Review of World Economics (Weltwirtschaftliches Archiv). [Full Text][Citation analysis] | article | 10 |
2018 | Growth-Enhancing Corporate Tax Reform in Belgium In: Nordic Tax Journal. [Full Text][Citation analysis] | article | 3 |
2018 | Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment In: Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2015 | Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone In: SAFE White Paper Series. [Full Text][Citation analysis] | paper | 0 |
2015 | On deficits and symmetries in a fiscal capacity In: SAFE Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2014 | Revisiting the Narrative Approach of Estimating Fiscal Multipliers In: VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy. [Full Text][Citation analysis] | paper | 0 |
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