Thomas Hemmelgarn : Citation Profile


Are you Thomas Hemmelgarn?

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

17

H index

22

i10 index

834

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: 31.    Total self citations: 17 (2 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/phe240
   Updated: 2020-11-21    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 (34)

Peichl, Andreas (31)

Fuest, Clemens (24)

Dolls, Mathias (22)

Stähler, Nikolai (18)

Schratzenstaller, Margit (17)

Haufler, Andreas (14)

Barrios, Salvador (13)

Wöhlbier, Florian (12)

Prammer, Doris (12)

Schjelderup, Guttorm (11)

Cites to:

Nicodème, Gaëtan (144)

Prammer, Doris (43)

Heimann, Beata (34)

Fuest, Clemens (32)

Huizinga, Harry (30)

Fatica, Serena (29)

Kosonen, Katri (25)

Mintz, Jack (25)

Wöhlbier, Florian (24)

de Mooij, Ruud (19)

Devereux, Michael (19)

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 (2020 and 2019)


YearTitle of citing document
2019Is bank capital sensitive to a tax allowance on marginal equity?. (2019). Moussu, Christophe ; Martinflores, Jose. In: European Financial Management. RePEc:bla:eufman:v:25:y:2019:i:2:p:325-357.

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2019THE IMPACT OF THE INSTABILITY AND UNPREDICTABILITY OF THE TAX ENVIRONMENT ON THE ECONOMY. (2019). Stanculescu, Simona Marilena. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2019:v:2:p:87-93.

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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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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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2019Cost behavior around corporate tax rate cuts. (2019). Sundvik, Dennis ; Hoglund, Henrik ; Haga, Jesper. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:1-11.

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2019A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies. (2019). Gu, Junjian . In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:9:p:2639-:d:229186.

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2019International Debt Shifting: The Value Maximizing Mix of Internal and External Debt. (2019). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Bakke, Julia Tropina. In: Discussion Papers. RePEc:hhs:nhhfms:2019_001.

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2019Budget-Neutral Labor Tax Wedge Reductions: A Sumulation-Based Analysis for the Euro Area. (2019). Tasso, Martino ; Stähler, Nikolai ; Prammer, Doris ; Van Parys, Stefan ; Stahler, Nikolai ; Attinasi, Maria-Grazia. In: International Journal of Central Banking. RePEc:ijc:ijcjou:y:2019:q:4:a:1.

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2019An Assessment of Global Formula Apportionment. (2019). de Mooij, Ruud ; Liu, Li ; Prihardini, Dinar. In: IMF Working Papers. RePEc:imf:imfwpa:19/213.

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2019Housing taxation: a new database for Europe. (2019). Denis, Cécile ; Barrios, Salvador ; Torres, Estefania Vazquez ; Reut, Adriana ; Ivaskaite-Tamosiune, Viginta. In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:201908.

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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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2019Does Austerity Go Along with Internal Devaluations?. (2019). Proebsting, Christian ; Lambertini, Luisa . In: IMF Economic Review. RePEc:pal:imfecr:v:67:y:2019:i:3:d:10.1057_s41308-019-00086-0.

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2019Opodatkowanie konsumpcji, pracy i kapitału w krajach Unii Europejskiej. (2019). Krajewska, Anna. In: Gospodarka Narodowa. RePEc:sgh:gosnar:y:2019:i:2:p:41-63.

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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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2019Interactions between bank levies and corporate taxes: How is the bank leverage affected?. (2019). Tonzer, Lena ; Schmidt, Kirsten ; Bremus, Franziska. In: ESRB Working Paper Series. RePEc:srk:srkwps:2019103.

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2019Tax Policies in the European Union: 2020 Survey. (2019). Nicodème, Gaëtan ; Commission, European. In: Taxation Survey. RePEc:tax:taxsur:2020.

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2019Tax-based Own Resources to Finance the EU Budget. Potential Revenues, Summary Evaluation from a Sustainability Perspective, and Implementation Aspects. (2019). Schratzenstaller, Margit ; Krenek, Alexander. In: WIFO Working Papers. RePEc:wfo:wpaper:y:2019:i:581.

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2019A Global Financial Transaction Tax. Theory, Practice and Potential Revenues. (2019). Schratzenstaller, Margit ; Pekanov, Atanas. In: WIFO Working Papers. RePEc:wfo:wpaper:y:2019:i:582.

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2019Sustainability-oriented Future EU Funding. A European Border Carbon Adjustment. (2019). Schratzenstaller, Margit ; Sommer, Mark ; Krenek, Alexander. In: WIFO Working Papers. RePEc:wfo:wpaper:y:2019:i:587.

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2019Banks and corporate income taxation: A review. (2019). Gawehn, Vanessa. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:247.

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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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2019Can European banks country-by-country reports reveal profit shifting? An analysis of the information content of EU banks disclosures. (2019). Dutt, Verena ; Voget, Johannes ; Vay, Heiko ; Nicolay, Katharina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:19042.

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2019Slow recoveries through fiscal austerity: New insights in the effects of fiscal austerity. (2019). Comin, Diego ; Matusche, Alexander ; Kind, Thilo ; Kung, Howard ; Bianchi, Francesco. In: ZEW policy briefs. RePEc:zbw:zewpbs:22019.

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2019The debt tax shield in general equilibrium. (2019). Jensen, Bjarne Astrup ; Fischer, Marcel. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:100:y:2019:i:c:p:151-166.

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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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paper14
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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paper6
2010The 2008 Financial Crisis and Taxation Policy In: CESifo Working Paper Series.
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paper5
2010The 2008 Financial Crisis and Taxation Policy In: CEPR Discussion Papers.
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paper20
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
2005Corporate tax policy, foreign firm ownership and thin capitalization In: Regional Science and Urban Economics.
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article46
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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article45
2014Tax reforms and the capital structure of banks In: International Tax and Public Finance.
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article23
2013Tax Reforms and the Capital Structure of Banks.(2013) In: Taxation Papers.
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This paper has another version. Agregated cites: 23
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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article7
2016Financial Transaction Taxes in the European Union.(2016) In: Taxation Papers.
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This paper has another version. Agregated cites: 7
paper
2009Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive In: Working Papers CEB.
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paper21
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
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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paper5
2011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability In: Taxation Papers.
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paper18
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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paper4
2008Taxation trends in the European Union: 2008 edition In: Taxation trends.
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paper27
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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paper59
2011Taxation trends in the European Union: 2011 edition In: Taxation trends.
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paper83
2012Taxation trends in the European Union: 2012 edition In: Taxation trends.
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paper37
2013Taxation trends in the European Union: 2013 edition In: Taxation trends.
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paper160
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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