Shafik Hebous (Ph.D. in economics, Goethe University Frankfurt) is a deputy division chief in the IMF’s Fiscal Affairs Department. He has provided extensive capacity development advice across Asia, Africa, and Europe. His research focuses on public finance, including multinational taxation, the implications of emerging technologies for taxation, and topics such as VAT and fiscal multipliers. He has served as an adjunct professor at the University of Oslo, an assistant professor at Goethe University Frankfurt, and a visiting researcher at institutions including UC Berkeley and the University of Oxford’s Centre for Business Taxation. He has published extensively on public finance.