Details about Thomas Hemmelgarn

Access statistics for papers by Thomas Hemmelgarn.

Last updated 2018-06-19. 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 (5)

2016

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

2015

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

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 (36)

2013

6. Tax Reforms and the Capital Structure of Banks
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission
   See also Journal Article in International Tax and Public Finance (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 (20)
8. Taxation trends in the European Union: 2013 edition
   Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (165)

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 (18)
10. Taxation trends in the European Union: 2012 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (41)
11. The Debt-Equity Bias: consequences and solutions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (11)
    See also Journal Article in Reflets et perspectives de la vie économique (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 (90)
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 (36)
16. Innovative Financing at a Global Level
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (13)
    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 (6)
18. Taxation trends in the European Union: 2010 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (65)
19. The 2008 Financial Crisis and Taxation Policy
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (13)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2010) View citations (18)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2010) View citations (19)

2009

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

2008

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

2006

23. 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 (11)

Journal Articles

2016

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

2014

2. Tax reforms and the capital structure of banks
   International Tax and Public Finance, 2014, 21, (4), 645-693 View citations (25)
   See also Working Paper (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 (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 (45)

2005

5. Corporate tax policy, foreign firm ownership and thin capitalization
   Regional Science and Urban Economics, 2005, 35, (5), 508-526 View citations (49)
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)