Tibor Hanappi is an economist at the IMF’s Fiscal Affairs Department with experience in tax policy analysis for national authorities, research institutions and international organizations. His research is focused on public finance a specific interest in international tax issues. Before joining the IMF, he worked for the OECD Centre for Tax Policy and Administration where he was responsible for the analytical work feeding into the economic impact assessment of international tax reforms such as the BEPS actions and the two-pillar proposals. He is a PhD economist who has studied at the universities of Vienna, Copenhagen and Linz. In addition to his degrees in economics, he also holds an additional bachelor’s degree in East Asian Studies from University of Vienna.