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Details about Thomas Hemmelgarn

E-mail:
Homepage:http://ec.europa.eu/taxation_customs/
Phone:+32-2-2956656
Postal address:Thomas Hemmelgarn European Commission DG Taxation and Customs Union J79 5/230 B-1049 Brussels Belgium
Workplace:Directorate-General Taxation and Custom Union, European Commission, (more information at EDIRC)
Finanzwissenschaftlichen Forschungsinstitut (FiFo Institute for Research in Public Economics), Wirtschafts- und Sozialwissenschaftliche Fakultät (Faculty of Social and Economic Sciences), Universität zu Köln (University of Cologne), (more information at EDIRC)

Access statistics for papers by Thomas Hemmelgarn.

Last updated 2018-06-19. Update your information in the RePEc Author Service.

Short-id: phe240


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Working Papers

2017

  1. Tax Uncertainty: Evidence and Policy Responses
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (5)

2016

  1. Financial Transaction Taxes in the European Union
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (6)
    See also Journal Article in National Tax Journal (2016)

2015

  1. Improving VAT compliance – random awards for tax compliance
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (3)

2014

  1. Tax reforms in EU Member States - 2014 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (25)
  2. Taxation trends in the European Union: 2014 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (36)

2013

  1. Tax Reforms and the Capital Structure of Banks
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads
    See also Journal Article in International Tax and Public Finance (2014)
  2. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (20)
  3. Taxation trends in the European Union: 2013 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (165)

2012

  1. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (18)
  2. Taxation trends in the European Union: 2012 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (41)
  3. The Debt-Equity Bias: consequences and solutions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (11)
    See also Journal Article in Reflets et perspectives de la vie économique (2013)

2011

  1. Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (20)
  2. Taxation trends in the European Union: 2011 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (90)
  3. The Role of Housing Tax Provisions in the 2008 Financial Crisis
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (7)

2010

  1. Financial Sector Taxation
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (36)
  2. Innovative Financing at a Global Level
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (13)
    Also in Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2010) Downloads View citations (13)
  3. Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (6)
  4. Taxation trends in the European Union: 2010 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (65)
  5. The 2008 Financial Crisis and Taxation Policy
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (13)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2010) Downloads View citations (18)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2010) Downloads View citations (19)

2009

  1. Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    Working Papers CEB, ULB -- Universite Libre de Bruxelles Downloads View citations (18)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2009) Downloads View citations (21)
  2. Taxation trends in the European Union: 2009 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (58)

2008

  1. Taxation trends in the European Union: 2008 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (30)

2006

  1. How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank Downloads View citations (11)

Journal Articles

2016

  1. Financial Transaction Taxes in the European Union
    National Tax Journal, 2016, 69, (1), 217-240 Downloads View citations (6)
    See also Working Paper (2016)

2014

  1. Tax reforms and the capital structure of banks
    International Tax and Public Finance, 2014, 21, (4), 645-693 Downloads View citations (25)
    See also Working Paper (2013)

2013

  1. The Debt-Equity Tax Bias: Consequences and Solutions
    Reflets et perspectives de la vie économique, 2013, LII, (1), 5-18 Downloads View citations (19)
    See also Working Paper (2012)

2007

  1. How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals
    International Tax and Public Finance, 2007, 14, (5), 605-626 Downloads View citations (45)

2005

  1. Corporate tax policy, foreign firm ownership and thin capitalization
    Regional Science and Urban Economics, 2005, 35, (5), 508-526 Downloads View citations (49)
  2. Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (6), 365-369 Downloads

Books

2007

  1. Steuerwettbewerb in Europa, vol 25
    Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen Downloads View citations (1)
 
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