Details about Thomas Hemmelgarn

Access statistics for papers by Thomas Hemmelgarn.

Last updated 2022-12-17. Update your information in the RePEc Author Service.

Short-id: phe240

Working Papers

2017

1. Tax Uncertainty: Evidence and Policy Responses
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (7)

2016

2. Financial Transaction Taxes in the European Union
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (8)
   See also Journal Article Financial Transaction Taxes in the European Union, National Tax Journal, National Tax Association (2016) View citations (8) (2016)

2015

3. Improving VAT compliance – random awards for tax compliance
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (9)

2014

4. Tax reforms in EU Member States - 2014 Report
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (25)
5. Taxation trends in the European Union: 2014 edition
   Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (39)

2013

6. Tax Reforms and the Capital Structure of Banks
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (10)
   See also Journal Article Tax reforms and the capital structure of banks, International Tax and Public Finance, Springer (2014) View citations (35) (2014)
7. 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 View citations (26)
8. Taxation trends in the European Union: 2013 edition
   Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (161)

2012

9. 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 View citations (14)
10. Taxation trends in the European Union: 2012 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (43)
11. The Debt-Equity Bias: consequences and solutions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (15)
    See also Journal Article The Debt-Equity Tax Bias: Consequences and Solutions, Reflets et perspectives de la vie économique, De Boeck Université (2013) View citations (19) (2013)

2011

12. 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 View citations (20)
13. Taxation trends in the European Union: 2011 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (89)
14. The Role of Housing Tax Provisions in the 2008 Financial Crisis
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (7)

2010

15. Financial Sector Taxation
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (37)
16. Innovative Financing at a Global Level
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (12)
    Also in Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2010) View citations (13)
17. 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 View citations (5)
18. Taxation trends in the European Union: 2010 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (64)
19. The 2008 Financial Crisis and Taxation Policy
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (15)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2010) View citations (18)
    CESifo Working Paper Series, CESifo (2010) View citations (13)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2010) View citations (21)

2009

20. Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (22)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2009) View citations (23)
    CESifo Working Paper Series, CESifo (2009) View citations (16)
21. Taxation trends in the European Union: 2009 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (50)

2008

22. Taxation trends in the European Union: 2008 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (29)

2006

23. Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data
    CESifo Working Paper Series, CESifo View citations (18)
24. 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 View citations (14)

2003

25. Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization
    CESifo Working Paper Series, CESifo View citations (15)
    See also Journal Article Corporate tax policy, foreign firm ownership and thin capitalization, Regional Science and Urban Economics, Elsevier (2005) View citations (60) (2005)

Journal Articles

2016

1. Financial Transaction Taxes in the European Union
   National Tax Journal, 2016, 69, (1), 217-240 View citations (8)
   See also Working Paper Financial Transaction Taxes in the European Union, Taxation Papers (2016) View citations (8) (2016)

2014

2. Tax reforms and the capital structure of banks
   International Tax and Public Finance, 2014, 21, (4), 645-693 View citations (35)
   See also Working Paper Tax Reforms and the Capital Structure of Banks, Taxation Papers (2013) View citations (10) (2013)

2013

3. The Debt-Equity Tax Bias: Consequences and Solutions
   Reflets et perspectives de la vie économique, 2013, LII, (1), 5-18 View citations (19)
   See also Working Paper The Debt-Equity Bias: consequences and solutions, Taxation Papers (2012) View citations (15) (2012)

2007

4. 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 View citations (54)

2005

5. Corporate tax policy, foreign firm ownership and thin capitalization
   Regional Science and Urban Economics, 2005, 35, (5), 508-526 View citations (60)
   See also Working Paper Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization, CESifo Working Paper Series (2003) View citations (15) (2003)
6. Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen
   Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (6), 365-369

Books

2007

1. Steuerwettbewerb in Europa, vol 25
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen View citations (1)
   Also in Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen (2007) View citations (1)