Shafik Hebous : Citation Profile

International Monetary Fund (IMF)

12

H index

15

i10 index

631

Citations

RESEARCH PRODUCTION:

25

Articles

51

Papers

1

Chapters

RESEARCH ACTIVITY:

   16 years (2009 - 2025). See details.
   Cites by year: 39
   Journals where Shafik Hebous has often published
   Relations with other researchers
   Recent citing documents: 98.    Total self citations: 32 (4.83 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/phe288
   Updated: 2025-12-20    RAS profile: 2025-09-09    
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Relations with other researchers

Works with:

Keen, Michael (8)

Klemm, Alexander (5)

Andrle, Michal (3)

Jia, Zhiyang (3)

Mengistu, Andualem (3)

Thoresen, Thor (3)

Kangur, Alvar (3)

Liu, Li (2)

Berg, Kristoffer (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Shafik Hebous.

Is cited by:

Weichenrieder, Alfons (16)

Liu, Li (12)

Devereux, Michael (11)

Janský, Petr (10)

Davies, Ronald (10)

Stähler, Nikolai (9)

Liberini, Federica (8)

Schjelderup, Guttorm (8)

Johannesen, Niels (8)

Fuest, Clemens (7)

de Mooij, Ruud (7)

Cites to:

Huizinga, Harry (38)

Laeven, Luc (34)

Nicodème, Gaëtan (33)

Keen, Michael (31)

de Mooij, Ruud (31)

Fuest, Clemens (30)

Johannesen, Niels (28)

Weichenrieder, Alfons (26)

Auerbach, Alan (24)

Dharmapala, Dhammika (23)

Hines, James (22)

Main data

Where Shafik Hebous has published?

Journals with more than one article published# docs
Economia Politica: Journal of Analytical and Institutional Economics3
Journal of Public Economics2
European Economic Review2

Working Papers Series with more than one paper published# docs
CESifo Working Paper Series / CESifo20
IMF Working Papers / International Monetary Fund17
SAFE White Paper Series / Leibniz Institute for Financial Research SAFE2
SAFE Working Paper Series / Leibniz Institute for Financial Research SAFE2

Recent works citing Shafik Hebous (2025 and 2024)

YearTitle of citing document
2025Wealth 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.

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2025Profit Shifting and International Tax Reforms. (2025). Toubal, Farid ; Parenti, Mathieu ; Ferrari, Alessandro ; Laffitte, S'Ebastien. In: Papers. RePEc:arx:papers:2211.04388.

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2024Tax Policy Handbook for Crypto Assets. (2024). Misra, Arindam. In: Papers. RePEc:arx:papers:2403.15074.

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2025A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Papers. RePEc:arx:papers:2404.14302.

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2024Analyzing selected cryptocurrencies spillover effects on global financial indices: Comparing risk measures using conventional and eGARCH-EVT-Copula approaches. (2024). Desheng, Wu Dash ; Ahmad, Touqeer ; Ur, Shafique ; Karamoozian, Amirhossein. In: Papers. RePEc:arx:papers:2407.15766.

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2025The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition. (2024). Chen, Xuyang. In: Papers. RePEc:arx:papers:2409.05397.

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2025What Can 240,000 New Credit Transactions Tell Us About the Impact of NGEU Funds?. (2025). Vazquez, Sirenia ; Sarasa, David ; Rodrigo, Tomasa ; Ortiz, Alvaro. In: Papers. RePEc:arx:papers:2504.01964.

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2024Fiscal Consolidation and Public Debt. (2024). Presbitero, Andrea F ; Peralta-Alva, Adrian ; Patel, Nikhil ; Ando, Sakai ; Mishra, Prachi. In: Working Papers. RePEc:ash:wpaper:126.

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2025España | ¿Qué dicen 240.000 nuevas operaciones de crédito sobre el impacto de fondos NGEU?. (2025). Ortiz, Alvaro ; Flores, David Sarasa ; Rodrigo, Tomasa ; Torinos, Pedro ; Vzquez, Sirenia. In: Working Papers. RePEc:bbv:wpaper:2503.

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2025Firm-Specific Determinants of Financial Performance: Evidence from Multinational Companies in Nigeria. (2025). Odefemi, Tunde Akinyemi ; Umaigba, Franklin Taiye ; Aiworo, Doris Esohe. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-5:p:194-204.

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2024Procuring survival. (2024). Rovigatti, Gabriele ; Cappelletti, Matilde ; Giuffrida, Leonardo Maria. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1439_24.

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2024A study of cross‐border profit shifting channels: Evidence from Australia. (2024). Xu, Wanmeng ; Tran, Alfred. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:869-901.

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2024Evaluating compliance gains of expanding tax enforcement. (2024). Torsvik, Gaute ; Raaum, Oddbjørn ; Loyland, Knut ; Ovrum, Arnstein. In: Economica. RePEc:bla:econom:v:91:y:2024:i:361:p:142-162.

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2024How much capital should be taxed? A review of the quantitative and empirical literature. (2024). Spataro, Luca ; Crescioli, Tommaso. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:4:p:1399-1436.

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2024Procuring 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.

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2024Revenue 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.

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2024Social security pension and the effect on household saving. (2024). Vigtel, Trond C ; Kruse, Herman ; Jia, Zhiyang ; Halvorsen, Elin. In: Scandinavian Journal of Economics. RePEc:bla:scandj:v:126:y:2024:i:3:p:529-560.

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2024Firms’ sales expectations and marginal propensity to invest. (2024). Ozturk, Ozgen ; Froemel, Maren ; Fischer, Johannes J ; Alati, Andrea. In: Bank of England working papers. RePEc:boe:boeewp:1087.

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2024The Impact of the Global Minimum Tax Reform on China and Its Countermeasures. (2024). Yufei, Liang. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:18:y:2024:i:1:p:14:n:1027.

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2025Corporate Taxation in Open Economies. (2025). Sauer, Radek. In: Research Technical Papers. RePEc:cbi:wpaper:12/rt/25.

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2024Leaving the global playing field through optimal non-discriminatory corporate taxes and subsidies. (2024). Tadokoro, Atsushi ; Salto, Matteo ; Ottaviano, Gianmarco ; Nocco, Antonella. In: CEP Discussion Papers. RePEc:cep:cepdps:dp1992.

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2024Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Overesch, Michael ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018.

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2024Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Merlo, Valeria ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045.

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2024Levelling the Global Playing Field through Optimal Non-Discriminatory Corporate Taxes and Subsidies. (2024). Tadokoro, Atsushi ; Salto, Matteo ; Ottaviano, Gianmarco ; Nocco, Antonella. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11060.

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2024A 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.

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2024Targeted Bidders in Government Tenders. (2024). Cappelletti, Matilde ; Giuffrida, Leonardo M. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11142.

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2024Good Debt or Bad Debt?. (2024). Tamborini, Roberto. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11503.

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2025The Greener, the Better? Evidence from Government Contractors. (2025). Titl, Vítězslav ; Giuffrida, Leonardo M ; Chiappinelli, Olga ; Dal, Ambrogio. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11696.

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2025Taxing Corporate or Shareholder Income. (2025). Berg, Kristoffer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12149.

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2025Shift or Share? Anatomy of Profit Shifting and Distributional Effects on Workers. (2025). Aliprandi, Giulia ; Francois, Manon ; Chiocchetti, Alice ; Heidmann, Laure. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12202.

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2024Firms’ Sales Expectations and Marginal Propensity to Invest. (2024). Alati, Andrea ; Ozturk, Ozgen ; Froemel, Maren ; Fischer, Johannes J. In: Discussion Papers. RePEc:cfm:wpaper:2424.

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2025The Instruments of Profit Shifting. (2025). Vicard, Vincent ; Ramirez, Kevin Parra. In: Working Papers. RePEc:cii:cepidt:2025-16.

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2024Profit Shifting and International Tax Reforms. (2024). Toubal, Farid ; Parenti, Mathieu ; Laffitte, Saebastien ; Ferrari, Alessandro. In: Working Papers. RePEc:dbp:wpaper:011.

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2025Global Minimum Tax and Profit Shifting. (2025). Palansky, Miroslav ; Jansky, Petr ; Boukal, Tomaaa. In: Working Papers. RePEc:dbp:wpaper:025.

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2025Why Do Banks Have So Much Debt In Tax Havens?. (2025). Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-43.

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2025How does the structure of an interest expense cap change the tax benefits of debt?. (2025). Bhanot, Karan ; Franois, Pascal ; Kadapakkam, Palani-Rajan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s092911992500015x.

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2025Fiscal consolidation and public debt. (2025). Presbitero, Andrea ; Mishra, Prachi ; Ando, Sakai ; Peralta-Alva, Adrian ; Patel, Nikhil. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:170:y:2025:i:c:s0165188924001908.

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2024Adapting 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.

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2024Impact of windfall tax on market dynamics: A Cournot oligopoly model with exogenous shocks. (2024). Nálepová, Veronika ; Nalepova, Veronika ; Lampart, Marek. In: Economic Modelling. RePEc:eee:ecmode:v:137:y:2024:i:c:s0264999324001354.

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2024Market-based oil spill(overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom. (2024). Speitmann, Raffael ; Wu, Yuchen ; Allee, Kristian D ; Stenzel, Arthur. In: Economics Letters. RePEc:eee:ecolet:v:238:y:2024:i:c:s0165176524001538.

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2024FDI and income inequality in tax-haven countries: The relevance of tax pressure. (2024). Jardon, Carlos ; Martinez-Cobas, Xavier ; Soto, Gonzalo. In: Economic Systems. RePEc:eee:ecosys:v:48:y:2024:i:1:s0939362523001115.

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2025Tax-avoidance profit shifting by multinational firms: evidence from Vietnam. (2025). Le, Manh-Duc ; Zamarian, Marco. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s0939362524001080.

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2024Public expenditure multipliers and informality. (2024). Tirelli, Patrizio ; Pizzuto, Pietro ; Furceri, Davide ; Colombo, Emilio. In: European Economic Review. RePEc:eee:eecrev:v:164:y:2024:i:c:s0014292124000321.

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2024Global corporate income tax competition, knowledge spillover, and growth. (2024). Maebayashi, Noritaka ; Morimoto, Keiichi. In: European Economic Review. RePEc:eee:eecrev:v:164:y:2024:i:c:s0014292124000527.

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2024Recommendations for a future-proof electricity market design in Europe in light of the 2021-23 energy crisis. (2024). Willems, Bert ; von der Fehr, Nils-Henrik ; Pollitt, Michael ; le Coq, Chloe ; Chyong, Chi Kong ; Banet, Catherine. In: Energy Policy. RePEc:eee:enepol:v:188:y:2024:i:c:s0301421524000715.

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2025Government procurement and corporate vertical specialization. (2025). Ren, Xiaohang ; Pan, Zhaoyi ; Yan, Muci. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s154461232500323x.

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2024A macroeconomic perspective on taxing multinational enterprises. (2024). Steinberg, Joseph ; Hong, Guangbin ; Dyrda, Sebastian. In: Journal of International Economics. RePEc:eee:inecon:v:152:y:2024:i:c:s0022199624001491.

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2025“Dollarization vs. bitcoinization in Türkiye: Which is more dangerous for the financial market?”. (2025). Mansour-Ichrakieh, Layal ; Jabbour, George M. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:100:y:2025:i:c:s104244312500006x.

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2024The effect of female leadership on contracting from Capitol Hill to Main Street. (2024). Gerasimova, Nataliya ; Rohrer, Maximilian ; Brogaard, Jonathan. In: Journal of Financial Economics. RePEc:eee:jfinec:v:155:y:2024:i:c:s0304405x24000400.

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2024Uncertainty 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.

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2024The Credit Channel of Public Procurement. (2024). Gabriel, Ricardo Duque. In: Journal of Monetary Economics. RePEc:eee:moneco:v:147:y:2024:i:s:s0304393224000540.

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2024Tax 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.

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2024Profit shifting of multinational corporations worldwide. (2024). Janský, Petr ; Garcia-Bernardo, Javier. In: World Development. RePEc:eee:wdevel:v:177:y:2024:i:c:s0305750x23003455.

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2025Resources 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.

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2024Leaving the global playing field through optimal non-discriminatory corporate taxes and subsidies. (2024). Ottaviano, Gianmarco ; Nocco, Antonella ; Tadokoro, Atsushi ; Salto, Matteo. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:126816.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas ; Hayato, Kato. In: Discussion papers. RePEc:eti:dpaper:24051.

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2025Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment. (2025). Schindler, Dirk ; Mukunoki, Hiroshi ; Okoshi, Hirofumi. In: Discussion papers. RePEc:eti:dpaper:25032.

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2025Subcontracting in Federal Spending: Micro and Macro Implications. (2025). Zubairy, Sarah ; Zhou, Xiaoqing ; Park, Geumbi. In: Working Papers. RePEc:fip:feddwp:101769.

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2024Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence. (2024). Náñez Alonso, Sergio ; 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.

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2025Tax Control Between Legality and Motivation: A Case Study on Romanian Legislation. (2025). Galan, Maria-Eliza ; Costea, Ioana Maria ; Iluc, Despina-Martha. In: Laws. RePEc:gam:jlawss:v:14:y:2025:i:3:p:34-:d:1654741.

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2024Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data. (2024). Nygrd, Odd E ; Bjorkheim, Julie Brun. In: Discussion Papers. RePEc:hhs:nhhfms:2024_008.

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2025A – Potentially Positive – Welfare Assessment of the Global Minimum Tax. (2025). Jonathan, Pycroft ; Lidia, Brun ; Daniel, Stoehlker ; Van't Riet Maarten, . In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:202504.

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2024Testing the effects of fiscal policy shocks on output growth in recession and expansion: empirical evidence from developing countries. (2024). Ali, Syed Sadaqat ; Rafique, Rabia ; Nisar, Asad. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:57:y:2024:i:3:d:10.1007_s10644-024-09708-8.

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2024The excess profits during COVID-19 and their tax revenue potential. (2024). Janský, Petr ; Garcia-Bernardo, Javier ; Dubinina, Evgeniya. In: Empirica. RePEc:kap:empiri:v:51:y:2024:i:4:d:10.1007_s10663-024-09630-2.

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2025Austerity and asymmetries in the fiscal policies of the Eurozone: the case of Southern Europe. (2025). Bajo-Rubio, Oscar ; Gmez-Plana, Antonio G. In: International Economics and Economic Policy. RePEc:kap:iecepo:v:22:y:2025:i:2:d:10.1007_s10368-025-00658-8.

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2025Do business confidence and economic growth expectations react to discretionary fiscal policy, fiscal opacity, and fiscal credibility?. (2025). Montes, Gabriel ; Cabral, Joaci Mariano. In: International Economics and Economic Policy. RePEc:kap:iecepo:v:22:y:2025:i:3:d:10.1007_s10368-025-00667-7.

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2024Transfer pricing under global adoption of destination-based cash-flow taxation. (2024). Schjelderup, Guttorm ; Gresik, Thomas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09783-z.

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2024Corporate income tax, IP boxes and the location of R&D. (2024). Weichenrieder, Alfons ; Shehaj, Pranvera. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09812-x.

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2024The regressivity of CIT exemptions in Africa. (2024). Dama, Alou Adessé ; Rota-Graziosi, Gregoire ; Sawadogo, Faycal. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09825-6.

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2024The economics of the global minimum tax. (2024). Stähler, Frank ; Schjelderup, Guttorm ; Stahler, Frank. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:4:d:10.1007_s10797-023-09794-w.

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2025Attractive 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.

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2025Residual profit splitting: a theory-based approach to tax multinationals. (2025). Richter, Wolfram F. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09848-7.

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2024The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan. (2024). Hosono, Kaoru ; Miyakawa, Daisuke ; Hotei, Masaki. In: Small Business Economics. RePEc:kap:sbusec:v:63:y:2024:i:3:d:10.1007_s11187-023-00844-5.

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2025Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises. (2025). Kinyua, Kelvin Mugambi ; Campbell, Kevin ; Changwony, Frederick Kibon. In: Small Business Economics. RePEc:kap:sbusec:v:64:y:2025:i:3:d:10.1007_s11187-024-00940-0.

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2024Limits to Competition: Strategies for Promoting Jurisdictional Cooperation. (2024). Agrawal, David. In: NBER Chapters. RePEc:nbr:nberch:14821.

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2024Policy Responses to Tax Competition: An Introduction. (2024). Zidar, Owen ; Poterba, James ; Agrawal, David. In: NBER Working Papers. RePEc:nbr:nberwo:32090.

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2025Tax share analysis and prediction of kernel extreme Learning machine optimized by vector weighted average algorithm. (2025). Lin, Ziqi. In: OSF Preprints. RePEc:osf:osfxxx:ymjw9_v1.

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2024A 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.

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2025Minimum tax, Tax haven and Activity shifting. (2025). Nishimura, Yukihiro ; Hindriks, Jean. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2513.

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2024Multinationals 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.

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2024The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition. (2024). Chen, Xuyang. In: MPRA Paper. RePEc:pra:mprapa:121893.

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2025The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition. (2025). Chen, Xuyang ; Sun, Rui. In: MPRA Paper. RePEc:pra:mprapa:126538.

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2025SYSTEMATIC REVIEW OF EVIDENCE ON THE IMPACT OF TAX INCENTIVES IN LATIN AMERICAN AND CARIBBEAN COUNTRIES. (2025). Jenkins, Glenn ; Yarygina, Anastasiya ; Armendariz, Edna ; Othman, Abdallah. In: Development Discussion Papers. RePEc:qed:dpaper:4630.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Rationality and Competition Discussion Paper Series. RePEc:rco:dpaper:516.

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2025Macroeconomic Effects of Government Defense and Non-Defense R&D. (2025). Tancioni, Massimiliano ; Recine, Andrea. In: Working Papers in Public Economics. RePEc:sap:wpaper:wp262.

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2024On the dynamics between local and international tax planning in multinational corporations. (2024). Beuselinck, Christof ; Pierk, Jochen. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09731-y.

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2024Measuring the impact of tax loss carryforwards on capital structure choice: the accuracy of earnings-based proxies. (2024). Rnger, Silke ; Rechbauer, Martina. In: Review of Managerial Science. RePEc:spr:rvmgts:v:18:y:2024:i:6:d:10.1007_s11846-023-00673-6.

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2025Are fiscal multipliers state dependent? Insights from an agent-based model. (2025). Pereira, Marcelo ; Amendola, Marco. In: LEM Papers Series. RePEc:ssa:lemwps:2025/10.

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2025Sensitivity versus size: implications for tax competition. (2025). Agrawal, David ; Mardan, Mohammed ; Bagh, Adib. In: Theoretical Economics. RePEc:the:publsh:5338.

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2024Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue. (2024). Ogawa, Hikaru ; Tsuchiya, Ryota. In: CIRJE F-Series. RePEc:tky:fseres:2024cf1235.

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2025Ending the race for return gifts: Do gift caps in the Furusato Nozei program work?. (2025). Ogawa, Hikaru ; Makino, Yusuke. In: CIRJE F-Series. RePEc:tky:fseres:2025cf1254.

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2025Digital sustainability and eco‐environmental sustainability: A review of emerging technologies, resource challenges, and policy implications. (2025). Wagner, Christoph ; Meinhold, Roman ; Dhar, Bablu Kumar. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:2:p:2323-2338.

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2025Real effects of earnings stripping rules. (2025). Giese, Henning ; de Simone, Lisa ; Rehrl, Christoph ; Koch, Reinald. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:325832.

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2025Austerity and asymmetries in the fiscal policies of the eurozone. (2025). Bajo-Rubio, Oscar ; Gmez-Plana, Antonio G. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1592.

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2025Exportweltmeister: Germany’s foreign investment returns in international comparison. (2025). Schularick, Moritz ; Konradt, Maximilian ; Hnnekes, Franziska ; Wingenbach, Julian ; Trebesch, Christoph. In: Open Access Publications from Kiel Institute for the World Economy. RePEc:zbw:ifwkie:318206.

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2024Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten: Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften. (2024). Schon, Lena ; Oestreicher, Andreas ; Koch, Reinald ; Boie-Wegener, Matti. In: ZEW Discussion Papers. RePEc:zbw:zewdip:283616.

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2024The 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 ; Gschossmann, Emilia ; Spengel, Christoph ; Heckemeyer, Jost H ; Muller, Jessica. In: ZEW Discussion Papers. RePEc:zbw:zewdip:289449.

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2024Trade in services and innovation. (2024). Krieger, Bastian ; Trottner, Fabian. In: ZEW Discussion Papers. RePEc:zbw:zewdip:301867.

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Works by Shafik Hebous:

YearTitleTypeCited
2023Exploring Residual Profit Allocation In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article9
2020Exploring Residual Profit Allocation.(2020) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 9		paper
2011THE EFFECTS OF DISCRETIONARY FISCAL POLICY ON MACROECONOMIC AGGREGATES: A REAPPRAISAL In: Journal of Economic Surveys.
[Citation analysis]		article89
2010The 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: 89		paper
2018Revisiting the Narrative Approach of Estimating Tax Multipliers In: Scandinavian Journal of Economics.
[Full Text][Citation analysis]		article13
2014Revisiting 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
2015Revisiting 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
2012A Journey from a Corruption Port to a Tax Haven In: Working Papers.
[Full Text][Citation analysis]		paper12
2011A 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
2014A 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
2023Taxing Cryptocurrencies In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper5
2023Taxing Cryptocurrencies.(2023) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 5		paper
2023Taxing cryptocurrencies.(2023) In: Oxford Review of Economic Policy.
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This paper has nother version. Agregated cites: 5		article
2024Efficient Economic Rent Taxation under a Global Minimum Corporate Tax In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2024Efficient Economic Rent Taxation under a Global Minimum Corporate Tax.(2024) In: IMF Working Papers.
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This paper has nother version. Agregated cites: 0		paper
2025Efficiency Aspects of the Value Added Tax In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2025Efficiency Aspects of the Value Added Tax.(2025) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2009Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper5
2010The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper16
2011Money at the Docks of Tax Havens: A Guide In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper13
2014Money 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
2012Estimating the Effects of Coordinated Fiscal Actions in the Euro Area In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper72
2013Estimating 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: 72		article
2013Cross-Border Effects of Fiscal Consolidations: Estimates Based on Narrative Records In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper5
2015Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper37
2017Evaluating 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: 37		article
2018Evaluating 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: 37		paper
2015At Your Service! The Role of Tax Havens in International Trade with Services In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper54
2021At 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: 54		article
2017Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work? In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper21
2018Curbing 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: 21		article
2018A Destination-Based Allowance for Corporate Equity In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper5
2018A Destination-Based Allowance for Corporate Equity.(2018) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 5		paper
2020A 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
2019Revenue Implications of Destination-Based Cash-Flow Taxation In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper5
2019Revenue 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
2020Revenue 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
2019Can government demand stimulate private investment? Evidence from U.S. federal procurement In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper37
2021Can 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: 37		article
2016Can 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: 37		paper
2020Do 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]		paper9
2023Do 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: 9		article
2020Do 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: 9		paper
2020Global Firms, National Corporate Taxes: An Evolution of Incompatibility In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2020Global 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
2021Does A Wealth Tax Improve Equality of Opportunity? In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper3
2021Does 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: 3		paper
2022Pareto-Improving Minimum Corporate Taxation In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper37
2023Pareto-improving minimum corporate taxation.(2023) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 37		article
2021Pareto-Improving Minimum Corporate Taxation.(2021) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 37		paper
2023Has the Time Come for Excess Profit Taxes? In: EconPol Policy Brief.
[Full Text][Citation analysis]		paper1
2015What Do We Know about the Tax Planning of German-based Multinational Firms? In: ifo DICE Report.
[Full Text][Citation analysis]		article1
2014What 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
2011International debt shifting and multinational firms in developing economies In: Economics Letters.
[Full Text][Citation analysis]		article71
2024Cryptocarbon: How much is the corrective tax? In: Energy Economics.
[Full Text][Citation analysis]		article2
2023Cryptocarbon: How Much Is the Corrective Tax?.(2023) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2024A macroeconomic perspective on the challenges of taxing multinationals In: Chapters.
[Full Text][Citation analysis]		chapter0
2018The 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]		paper0
In: .
[Full Text][Citation analysis]		paper0
2024How to Tax Wealth In: IMF Fiscal Affairs Department.
[Full Text][Citation analysis]		paper0
2017Curbing Corporate Debt Bias In: IMF Working Papers.
[Full Text][Citation analysis]		paper5
2018Italy: Toward a Growth-Friendly Fiscal Reform In: IMF Working Papers.
[Full Text][Citation analysis]		paper10
2021Italy: 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: 10		article
2021How Does Profit Shifting Affect the Balance of Payments? In: IMF Working Papers.
[Full Text][Citation analysis]		paper8
2021Capital Income Taxation in the Netherlands In: IMF Working Papers.
[Full Text][Citation analysis]		paper0
2022Excess Profit Taxes: Historical Perspective and Contemporary Relevance In: IMF Working Papers.
[Full Text][Citation analysis]		paper9
2024Deciphering the GloBE in a Low-Tax Jurisdiction In: IMF Working Papers.
[Full Text][Citation analysis]		paper1
2011The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments In: National Tax Journal.
[Full Text][Citation analysis]		article53
2016Toward 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]		article2
2021Correction to: Italy: toward a growth-friendly fiscal reform In: Economia Politica: Journal of Analytical and Institutional Economics.
[Full Text][Citation analysis]		article6
2021Italy: 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: 6		article
2010Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates In: Review of World Economics (Weltwirtschaftliches Archiv).
[Full Text][Citation analysis]		article10
2018Growth-Enhancing Corporate Tax Reform in Belgium In: Nordic Tax Journal.
[Full Text][Citation analysis]		article3
2018Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment In: Working Paper Series.
[Full Text][Citation analysis]		paper1
2015Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone In: SAFE White Paper Series.
[Full Text][Citation analysis]		paper0
2015On deficits and symmetries in a fiscal capacity In: SAFE Working Paper Series.
[Full Text][Citation analysis]		paper1
2014Revisiting the Narrative Approach of Estimating Fiscal Multipliers In: VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy.
[Full Text][Citation analysis]		paper0

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 20 2025. Contact: CitEc Team