Thomas Hemmelgarn : Citation Profile


Are you Thomas Hemmelgarn?

European Commission (99% share)
Universität zu Köln (1% share)

17

H index

21

i10 index

828

Citations

RESEARCH PRODUCTION:

6

Articles

31

Papers

1

Books

RESEARCH ACTIVITY:

   14 years (2003 - 2017). See details.
   Cites by year: 59
   Journals where Thomas Hemmelgarn has often published
   Relations with other researchers
   Recent citing documents: 18.    Total self citations: 17 (2.01 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/phe240
   Updated: 2021-06-07    RAS profile: 2018-06-19    
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Relations with other researchers


Works with:

Nicodème, Gaëtan (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Thomas Hemmelgarn.

Is cited by:

Nicodème, Gaëtan (35)

Peichl, Andreas (29)

Fuest, Clemens (22)

Dolls, Mathias (22)

Stähler, Nikolai (18)

Schratzenstaller, Margit (18)

Haufler, Andreas (14)

Barrios, Salvador (13)

Wöhlbier, Florian (12)

Prammer, Doris (12)

Godar, Sarah (11)

Cites to:

Nicodème, Gaëtan (144)

Prammer, Doris (43)

Heimann, Beata (34)

Fatica, Serena (30)

Huizinga, Harry (26)

Fuest, Clemens (26)

Kosonen, Katri (25)

Wöhlbier, Florian (24)

Devereux, Michael (22)

de Mooij, Ruud (22)

Mintz, Jack (20)

Main data


Where Thomas Hemmelgarn has published?


Journals with more than one article published# docs
International Tax and Public Finance2

Working Papers Series with more than one paper published# docs
Taxation Papers / Directorate General Taxation and Customs Union, European Commission15
Taxation trends / Directorate General Taxation and Customs Union, European Commission7
CESifo Working Paper Series / CESifo4
Working Papers CEB / ULB -- Universite Libre de Bruxelles2

Recent works citing Thomas Hemmelgarn (2021 and 2020)


YearTitle of citing document
2020Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy. (2020). Bratta, Barbara ; Acciari, Paolo ; Santomartino, Vera. In: Working Papers. RePEc:ahg:wpaper:wp2020-9.

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2020Avoiding Taxes: Banks Use of Internal Debt. (1996). Langenmayr, Dominika ; Reiter, Franz ; Holtmann, Svea. In: Working Papers. RePEc:bav:wpaper:196_reiterlangenmayrholtmann.

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2020Taxation of Housing: Killing Several Birds with One Stone. (2020). Bø, Erlend. In: Review of Income and Wealth. RePEc:bla:revinw:v:66:y:2020:i:3:p:534-557.

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2020Avoiding Taxes: Banks Use of Internal Debt. (2020). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz . In: CESifo Working Paper Series. RePEc:ces:ceswps:_8525.

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2020The interaction of bank regulation and taxation. (2020). Horvath, Balint. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300730.

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2020Deposit insurance and bank dividend policy. (2020). Wilson, John ; Scholtens, Bert ; Sobiech, Anna L ; Chronopoulos, Dimitris K ; Che, Edie Erman. In: Journal of Financial Stability. RePEc:eee:finsta:v:48:y:2020:i:c:s1572308920300231.

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2020Interactions between bank levies and corporate taxes: How is bank leverage affected?. (2020). Tonzer, Lena ; Schmidt, Kirsten ; Bremus, Franziska. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:118:y:2020:i:c:s0378426620301400.

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2020Safe haven or earnings stripping rules: a prisoner’s dilemma?. (2020). Kalamov, Zarko. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:27:y:2020:i:1:d:10.1007_s10797-019-09545-w.

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2020How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns. (2020). Branzoli, Nicola ; Caiumi, Antonella. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:27:y:2020:i:6:d:10.1007_s10797-020-09609-2.

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2021Efficiency and the taxation of bank profits. (2021). Tremblay, Jean-Franois ; Sato, Motohiro ; Boadway, Robin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:1:d:10.1007_s10797-020-09616-3.

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2021Avoiding taxes: banks’ use of internal debt. (2021). Holtmann, Svea ; Langenmayr, Dominika ; Reiter, Franz. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:3:d:10.1007_s10797-020-09625-2.

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2020How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal. (2020). Hundsdoerfer, Jochen ; Wagner, Julia. In: Journal of Business Economics. RePEc:spr:jbecon:v:90:y:2020:i:4:d:10.1007_s11573-019-00962-1.

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2020Does a ‘financial transaction tax’ drive out information mirages? An experimental analysis. (2020). Morone, Piergiuseppe ; Nuzzo, Simone ; Falcone, Pasquale Marcello. In: Journal of Economic Interaction and Coordination. RePEc:spr:jeicoo:v:15:y:2020:i:4:d:10.1007_s11403-019-00271-4.

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2021An evaluation of the effects of the European Commissions proposals for the Common Consolidated Corporate Tax Base. (2021). Janský, Petr ; Temouri, Yama ; Jones, Chris ; Cobham, Alex. In: UNCTAD Transnational Corporations Journal. RePEc:unc:tncjou:62.

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2020Arbeitsmarktmonitor 2019. Update des jährlichen EU-weiten Arbeitsmarktbeobachtungssystems. (2020). Mahringer, Helmut ; Huemer, Ulrike. In: WIFO Studies. RePEc:wfo:wstudy:66910.

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2020Interactions between bank levies and corporate taxes: How is bank leverage affected?. (2020). Tonzer, Lena ; Schmidt, Kirsten ; Bremus, Franziska. In: Discussion Papers. RePEc:zbw:bubdps:432020.

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2020Interactions between bank levies and corporate taxes: How is bank leverage affected?. (2020). Tonzer, Lena ; Schmidt, Kirsten ; Bremus, Franziska. In: EconStor Open Access Articles. RePEc:zbw:espost:225003.

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2021Fixed exchange rate - a friend or foe of labor cost adjustments?. (2021). Tatar, Balint ; Milivojevic, Lazar. In: IMFS Working Paper Series. RePEc:zbw:imfswp:152.

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Works by Thomas Hemmelgarn:


YearTitleTypeCited
2013The Debt-Equity Tax Bias: Consequences and Solutions In: Reflets et perspectives de la vie économique.
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article16
2012The Debt-Equity Bias: consequences and solutions.(2012) In: Taxation Papers.
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This paper has another version. Agregated cites: 16
paper
2003Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization In: CESifo Working Paper Series.
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paper57
2005Corporate tax policy, foreign firm ownership and thin capitalization.(2005) In: Regional Science and Urban Economics.
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This paper has another version. Agregated cites: 57
article
2006Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data In: CESifo Working Paper Series.
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paper15
2009Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive In: CESifo Working Paper Series.
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paper21
2009Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive.(2009) In: Working Papers CEB.
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This paper has another version. Agregated cites: 21
paper
2009Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive.(2009) In: Taxation Papers.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 21
paper
2010The 2008 Financial Crisis and Taxation Policy In: CESifo Working Paper Series.
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paper20
2010The 2008 Financial Crisis and Taxation Policy.(2010) In: CEPR Discussion Papers.
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This paper has another version. Agregated cites: 20
paper
2010The 2008 Financial Crisis and Taxation Policy.(2010) In: Working Papers CEB.
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This paper has another version. Agregated cites: 20
paper
2010The 2008 Financial Crisis and Taxation Policy.(2010) In: Taxation Papers.
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This paper has another version. Agregated cites: 20
paper
2007How 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 In: International Tax and Public Finance.
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article46
2014Tax reforms and the capital structure of banks In: International Tax and Public Finance.
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article24
2013Tax Reforms and the Capital Structure of Banks.(2013) In: Taxation Papers.
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This paper has another version. Agregated cites: 24
paper
2007Steuerwettbewerb in Europa In: Beiträge zur Finanzwissenschaft.
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book0
2016Financial Transaction Taxes in the European Union In: National Tax Journal.
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article8
2016Financial Transaction Taxes in the European Union.(2016) In: Taxation Papers.
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This paper has another version. Agregated cites: 8
paper
2010Innovative Financing at a Global Level In: Taxation Papers.
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paper11
2010Innovative Financing at a Global Level.(2010) In: Taxation Studies.
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This paper has another version. Agregated cites: 11
paper
2010Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report In: Taxation Papers.
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paper5
2010Financial Sector Taxation In: Taxation Papers.
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paper36
2011The Role of Housing Tax Provisions in the 2008 Financial Crisis In: Taxation Papers.
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paper6
2011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability In: Taxation Papers.
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paper17
2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report In: Taxation Papers.
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paper17
2013Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report In: Taxation Papers.
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paper20
2014Tax reforms in EU Member States - 2014 Report In: Taxation Papers.
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paper24
2015Improving VAT compliance – random awards for tax compliance In: Taxation Papers.
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paper3
2017Tax Uncertainty: Evidence and Policy Responses In: Taxation Papers.
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paper5
2008Taxation trends in the European Union: 2008 edition In: Taxation trends.
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paper26
2009Taxation trends in the European Union: 2009 edition In: Taxation trends.
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paper57
2010Taxation trends in the European Union: 2010 edition In: Taxation trends.
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paper58
2011Taxation trends in the European Union: 2011 edition In: Taxation trends.
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paper82
2012Taxation trends in the European Union: 2012 edition In: Taxation trends.
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paper39
2013Taxation trends in the European Union: 2013 edition In: Taxation trends.
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paper165
2014Taxation trends in the European Union: 2014 edition In: Taxation trends.
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paper39
2006How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals In: Discussion Paper Series 1: Economic Studies.
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paper11
2005Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen In: Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007).
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article0

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