Shafik Hebous : Citation Profile

International Monetary Fund (IMF)

12

H index

18

i10 index

690

Citations

RESEARCH PRODUCTION:

28

Articles

55

Papers

1

Chapters

RESEARCH ACTIVITY:

   17 years (2009 - 2026). See details.
   Cites by year: 40
   Journals where Shafik Hebous has often published
   Relations with other researchers
   Recent citing documents: 93.    Total self citations: 34 (4.7 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/phe288
   Updated: 2026-08-29    RAS profile: 2026-08-10    
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Relations with other researchers

Works with:

Keen, Michael (10)

Klemm, Alexander (5)

Kangur, Alvar (3)

Berg, Kristoffer (3)

Mengistu, Andualem (3)

Andrle, Michal (3)

Liu, Li (2)

Wen, Jean-Francois (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)

Parra Ramirez, Kevin (11)

Devereux, Michael (11)

Davies, Ronald (10)

Janský, Petr (10)

Hindriks, Jean (9)

Schjelderup, Guttorm (9)

Stähler, Nikolai (9)

Schindler, Dirk (8)

Kato, Hayato (8)

Cites to:

Huizinga, Harry (38)

Laeven, Luc (34)

Keen, Michael (34)

Nicodème, Gaëtan (33)

Fuest, Clemens (32)

de Mooij, Ruud (31)

Johannesen, Niels (29)

Weichenrieder, Alfons (26)

Auerbach, Alan (25)

Dharmapala, Dhammika (23)

Devereux, Michael (23)

Main data

Where Shafik Hebous has published?

Journals with more than one article published# docs
Economia Politica: Journal of Analytical and Institutional Economics3
FinanzArchiv: Public Finance Analysis2
Journal of Public Economics2
Journal of Economic Behavior & Organization2
European Economic Review2

Working Papers Series with more than one paper published# docs
CESifo Working Paper Series / CESifo22
IMF Working Papers / International Monetary Fund19
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 (2026 and 2025)

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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2026A 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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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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2026Profit shifting via intragroup lending: measuring and comparing the debt structure and interest rate channels. (2026). della Corte, Valerio ; Daniele, Federica ; Accoto, Nadia. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1529_26.

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2025Wealth Taxes and Firms’ Capital Structures: Credit Supply and Real Effects. (2025). Rincon-Castro, Hernan ; Peydr, Jos Luis ; Rincn-Castro, Hernn ; Sarmiento-Paipilla, Miguel ; Granados, Alejandro. In: Borradores de Economia. RePEc:bdr:borrec:1316.

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2025The Nexus Between Bitcoin and CO2 Emissions. (2025). Kse, Nezir ; Nal, Emre. In: Asia and the Pacific Policy Studies. RePEc:bla:asiaps:v:12:y:2025:i:3:n:e70030.

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2026Interdependence of government expenditure among European countries: Productivity spillover and strategic interaction. (2026). Zhou, Peng ; Mi, Haoming ; Chen, Xiaodong. In: Economic Inquiry. RePEc:bla:ecinqu:v:64:y:2026:i:2:p:681-701.

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2026Public Demand Allocation and Productivity of the Private Sector. (2026). Piemontese, Lavinia ; Tulli, Andrea. In: Working Papers. RePEc:bol:bodewp:wp1218.

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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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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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2025Will the Global Minimum Tax Hurt Developing Countries?. (2025). Schindler, Dirk ; Okoshi, Hirofumi ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12329.

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2026Financial Inclusion and Electricity Uptake. (2026). Ly, Alpha ; Lang, Megan. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12921.

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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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2025The Enforcement Dilemma of the Global Minimum Tax. (2025). Hindriks, Jean ; Nishimura, Yukihiro. In: LIDAM Discussion Papers CORE. RePEc:cor:louvco:2025003.

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2025Tax and Development: Competition for real investment and Profit Shifting. (2025). Hindriks, Jean ; Nishimura, Yukihiro. In: LIDAM Discussion Papers CORE. RePEc:cor:louvco:2025022.

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2025Minimum tax, tax haven and the foreign direct investment. (2025). Hindriks, Jean ; Nishimura, Yukihiro. In: LIDAM Discussion Papers CORE. RePEc:cor:louvco:2025023.

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2026Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies. (2026). Jamal, Usama. In: CEPREMAP Working Papers (Docweb). RePEc:cpm:docweb:2603.

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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). , Mathias ; Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: Working Papers. RePEc:dbp:wpaper:036.

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2025Shift or Share? Profit Shifting and Workers’ Profit-Sharing. (2025). Francois, Manon ; Franois, Manon ; Heidmann, Laure ; Aliprandi, Giulia ; Chiocchetti, Alice. In: Working Papers. RePEc:dbp:wpaper:039.

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2026The instruments of profit shifting. (2026). Ramirez, Kevin Parra ; Vicard, Vincent. In: Working Papers. RePEc:dbp:wpaper:043.

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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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2026Environmental regulation and FDI: Mergers and Acquisitions versus Greenfield Investment. (2026). Baleix, Juliette Milgram ; Cuadros, Ana ; Carril-Caccia, Federico. In: Working Papers. RePEc:drx:wpaper:202608.

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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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2025Behavioral responses to inheritance taxation – A review of the empirical literature. (2025). Schratzenstaller, Margit. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:238-260.

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2025Government procurement and corporate investment: Evidence from Chinas A-share listed companies. (2025). Wei, Wei ; Xia, Jia. In: Economic Modelling. RePEc:eee:ecmode:v:152:y:2025:i:c:s0264999325002664.

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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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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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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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2025When fiscal discipline meets macroeconomic stability: The Euro-stability bond. (2025). Raggi, Davide ; Greco, Luciano ; Pintus, Francesco Jacopo. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:103:y:2025:i:c:s1042443125000861.

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2025Firms’ real and reporting responses to taxation: A review. (2025). Lester, Rebecca ; Olbert, Marcel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000734.

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2025Playing easy or playing hard to get: When and how to attract FDI. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:237:y:2025:i:c:s0167268125002562.

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2026News and surprises: Revisiting fiscal shocks in the open economy. (2026). McAdam, Peter ; Litainas, Michail ; Mouratidis, Konstantinos ; Montagnoli, Alberto. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:161:y:2026:i:c:s0261560625002438.

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2026Macroeconomic fluctuations in Sub-Saharan Africa: Role of external shocks. (2026). Taiwo, Shakirudeen ; Osei-Assibey, Kwame ; Uwillingiye, Josine. In: Resources Policy. RePEc:eee:jrpoli:v:113:y:2026:i:c:s0301420726000188.

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2025The sectoral origins of heterogeneous spending multipliers. (2025). Rachedi, Omar ; Bouakez, Hafedh ; Santoro, Emiliano. In: Journal of Public Economics. RePEc:eee:pubeco:v:248:y:2025:i:c:s0047272725001021.

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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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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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2026Subcontracting 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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2025Exportweltmeister: Germany’s Foreign Investment Returns in International Comparison. (2025). Wingenbach, Julian ; Trebesch, Christoph ; Schularick, Moritz ; Konradt, Maximilian ; Hnnekes, Franziska. In: Post-Print. RePEc:hal:journl:hal-05448425.

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2025The Art of Tax Reform. (2025). Martinez-Vazquez, Jorge ; Martnez-Vzquez, Jorge. In: Hacienda Pública Española / Review of Public Economics. RePEc:hpe:journl:y:2025:v:255:i:4:p:87-131.

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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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2026A – Potentially Positive – Welfare Assessment of the Global Minimum Tax. (2026). Van't Riet Maarten, ; Jonathan, Pycroft ; Daniel, Stoehlker ; Lidia, Brun. In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:202504-02.

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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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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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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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2025Tax avoidance by redirecting royalty flows: estimating the global revenue loss. (2025). Lejour, Arjan ; Van, Maarten. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:5:d:10.1007_s10797-025-09890-z.

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2025Mutual agreement procedure and foreign direct investments: evidence from firm-level data. (2025). Zhang, Xixi ; Petutschnig, Matthias. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:6:d:10.1007_s10797-025-09899-4.

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2026The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. (2026). Wickel, Sophia ; Mller, Jessica M ; Heckemeyer, Jost H ; Gschossmann, Emilia ; Spix, Julia ; Spengel, Christoph. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:33:y:2026:i:1:d:10.1007_s10797-025-09886-9.

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2026The enforcement dilemma of the global minimum tax. (2026). Hindriks, Jean ; Yukihiro, Nishimura ; Jean, Hindriks. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:33:y:2026:i:1:d:10.1007_s10797-025-09905-9.

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2026The Empire’s New Clothes: A Review of “Butler to the World: How Britain Became the Servant of Tycoons, Tax Dodgers, Kleptocrats and Criminals” by Oliver Bullough. (2026). , Sorin. In: Journal of Business Ethics. RePEc:kap:jbuset:v:206:y:2026:i:3:d:10.1007_s10551-025-06190-8.

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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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2025Fundamental Corporate Tax Reform: Exploring a New Corporate Tax System with Destination-Based Cash Flow Taxation and Residual Profit Allocation. (2025). Yasuo, Bamba. In: Public Policy Review. RePEc:mof:journl:ppr21_02_02.

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2026How Much and How Fast Do Investors Respond to Equity Premium Changes? Evidence from Wealth Taxation. (2026). Guiso, Luigi ; Fagereng, Andreas. In: NBER Working Papers. RePEc:nbr:nberwo:35262.

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2025Legal Challenges and Approaches to Taxation of Digital Asset Transactions. (2025). Strutovska, Nataliia. In: LawArchive. RePEc:osf:lawarc:uy3rq_v1.

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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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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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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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2025A global minimum tax for large firms only: Implications for tax competition. (2025). Kato, Hayato ; Haufler, Andreas. In: MPRA Paper. RePEc:pra:mprapa:127558.

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2026Gaming the Threshold: Size-Dependent Tax Policy and Domestic Profit Shifting. (2026). Paweenawat, Archawa ; Banternghansa, Chanont ; Samphantharak, Krislert ; Muthitacharoen, Athiphat. In: PIER Discussion Papers. RePEc:pui:dpaper:248.

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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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2025Outward FDI, Profit Shifting, and Its Impact on the Tax Payments of the Parent Firm: A Case of Indian Manufacturing Firms. (2025). Padmaja, M ; Krishnan, Amal. In: Global Journal of Emerging Market Economies. RePEc:sae:emeeco:v:17:y:2025:i:1:p:116-136.

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2025Government Procurement and Corporate Green Innovation: Evidence from Dual Machine Learning. (2025). Guan, Shu ; Li, Mingshan. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251393396.

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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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2025Novel modeling for assessment of extreme values risk in cryptocurrencies portfolio. (2025). Ahmad, Touqeer ; Ur, Shafique ; Wu, Desheng. In: Empirical Economics. RePEc:spr:empeco:v:69:y:2025:i:4:d:10.1007_s00181-025-02784-3.

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2025Minimum global tax: winners and losers in the race for mergers and acquisitions. (2025). Bruno, Randolph ; Cipollina, Maria ; de Pascale, Gianluigi ; Amendolagine, Vito. In: Eurasian Business Review. RePEc:spr:eurasi:v:15:y:2025:i:4:d:10.1007_s40821-025-00319-5.

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2026Are fiscal multipliers state-dependent? Insights from an agent-based model. (2026). Pereira, Marcelo ; Amendola, Marco. In: Journal of Evolutionary Economics. RePEc:spr:joevec:v:36:y:2026:i:1:d:10.1007_s00191-025-00928-3.

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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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2025Macroeconomic Effects of Government Defense and Non-Defense R&D. (2025). Tancioni, Massimiliano ; Recine, Andrea. In: CIMEO Working Paper Series. RePEc:ter:wpaper:00192.

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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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2026The bank leverage response to tax shield changes. (2026). de Vries, Casper ; Ward, Felix. In: Tinbergen Institute Discussion Papers. RePEc:tin:wpaper:20260016.

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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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2026More is not always better: An economic assessment of the EUs anti-avoidance tax framework. (2026). Spengel, Christoph ; Rehrl, Christoph ; Koch, Reinald. In: ZEW Discussion Papers. RePEc:zbw:zewdip:341997.

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Works by Shafik Hebous:

YearTitleTypeCited
2023Exploring Residual Profit Allocation In: American Economic Journal: Economic Policy.
[Full Text][Citation analysis]		article10
2020Exploring Residual Profit Allocation.(2020) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		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]		paper7
2023Taxing Cryptocurrencies.(2023) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 7		paper
2023Taxing cryptocurrencies.(2023) In: Oxford Review of Economic Policy.
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This paper has nother version. Agregated cites: 7		article
2024Efficient Economic Rent Taxation under a Global Minimum Corporate Tax In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
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: 1		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.
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This paper has nother version. Agregated cites: 0		paper
2025Taxing Mobile Money: Theory and Evidence In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
2025Taxing Mobile Money: Theory and Evidence.(2025) In: IMF Working Papers.
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This paper has nother version. Agregated cites: 1		paper
2026Taxing Cross-Border Services In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2026Taxing Cross-Border Services.(2026) 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]		paper76
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: 76		article
2013Cross-Border Effects of Fiscal Consolidations: Estimates Based on Narrative Records In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper6
2015Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper39
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: 39		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: 39		paper
2015At Your Service! The Role of Tax Havens in International Trade with Services In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper59
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: 59		article
2017Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work? In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper25
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: 25		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]		paper45
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: 45		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: 45		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.
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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.
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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]		paper4
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: 4		paper
2022Pareto-Improving Minimum Corporate Taxation In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper45
2023Pareto-improving minimum corporate taxation.(2023) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 45		article
2021Pareto-Improving Minimum Corporate Taxation.(2021) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 45		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]		article78
2024Cryptocarbon: How much is the corrective tax? In: Energy Economics.
[Full Text][Citation analysis]		article3
2023Cryptocarbon: How Much Is the Corrective Tax?.(2023) In: IMF Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 3		paper
2025The effect of parental wealth on labor income: Evidence from the Norwegian wealth tax In: Journal of Economic Behavior & Organization.
[Full Text][Citation analysis]		article0
2024A macroeconomic perspective on the challenges of taxing multinationals In: Chapters.
[Full Text][Citation analysis]		chapter0
2025The Future of Corporate Income Taxation In: Hacienda Pública Española / Review of Public Economics.
[Full Text][Citation analysis]		article0
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]		paper1
2024How to Tax Wealth In: IMF Fiscal Affairs Department.
[Full Text][Citation analysis]		paper2
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]		paper10
2025How Does Profit Shifting Affect the Balance of Payments?.(2025) In: FinanzArchiv: Public Finance Analysis.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		article
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]		paper12
2024Deciphering the GloBE in a Low-Tax Jurisdiction In: IMF Working Papers.
[Full Text][Citation analysis]		paper3
2011The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments In: National Tax Journal.
[Full Text][Citation analysis]		article56
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

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