Thomas Hemmelgarn : Citation Profile

Are you Thomas Hemmelgarn?

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

17

H index

21

i10 index

882

Citations

RESEARCH PRODUCTION:

6

Articles

31

Papers

2

Books

RESEARCH ACTIVITY:

   14 years (2003 - 2017). See details.
   Cites by year: 63
   Journals where Thomas Hemmelgarn has often published
   Relations with other researchers
   Recent citing documents: 25.    Total self citations: 17 (1.89 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/phe240
   Updated: 2023-03-25    RAS profile: 2022-12-17    
   Missing citations? Add them    Incorrect content? Let us know

Relations with other researchers

Works with:

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 (36)

Peichl, Andreas (29)

Stähler, Nikolai (25)

Dolls, Mathias (22)

Fuest, Clemens (22)

Schratzenstaller, Margit (17)

Haufler, Andreas (14)

Barrios, Salvador (13)

Prammer, Doris (13)

Schjelderup, Guttorm (12)

Wöhlbier, Florian (12)

Cites to:

Nicodème, Gaëtan (147)

Prammer, Doris (43)

Heimann, Beata (34)

Fuest, Clemens (31)

Fatica, Serena (30)

de Mooij, Ruud (30)

Devereux, Michael (27)

Huizinga, Harry (26)

Kosonen, Katri (26)

Mintz, Jack (24)

Wöhlbier, Florian (24)

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 (2022 and 2021)

YearTitle of citing document
2022Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?. (2022). Zaddach, Orlando ; Madzharova, Boryana ; Buttner, Thiess. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10054.

Full description at Econpapers || Download paper

2021Profit Taxation and Bank Risk Taking. (2021). Kogler, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8830.

Full description at Econpapers || Download paper

2021The real effects of bank taxation: Evidence for corporate financing and investment. (2021). Wilson, John ; John , ; Chronopoulos, Dimitris K ; Sobiech, Anna L. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001103.

Full description at Econpapers || Download paper

2021The tax-efficient use of debt in multinational corporations. (2021). Wamser, Georg ; Schjelderup, Guttorm ; Schindler, Dirk ; Moen, Jarle ; Goldbach, Stefan. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002418.

Full description at Econpapers || Download paper

2021Tax effects on bank liability structure. (2021). Wang, Zhenyu ; Sundaresan, Suresh ; Ricotti, Giacomo ; Gambacorta, Leonardo. In: European Economic Review. RePEc:eee:eecrev:v:138:y:2021:i:c:s0014292121001616.

Full description at Econpapers || Download paper

2022Using energy and emissions taxation to finance labor tax reductions in a multi-sector economy. (2022). Stahler, Nikolai ; Rohe, Oke ; Martin, Anika ; Hinterlang, Natascha ; Strobel, Johannes. In: Energy Economics. RePEc:eee:eneeco:v:115:y:2022:i:c:s0140988322005102.

Full description at Econpapers || Download paper

2021Certain effects of random taxes. (2021). Hines, James ; Keen, Michael J. In: Journal of Public Economics. RePEc:eee:pubeco:v:203:y:2021:i:c:s0047272721000487.

Full description at Econpapers || Download paper

2021The Effect of Bank Levy Introduction on Commercial Banks in Europe. (2021). Puawska, Karolina. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:6:p:279-:d:578727.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2021Fiscal devaluation and relative prices: evidence from the Euro area. (2021). Assisi, Debora ; Arachi, Giampaolo. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:3:d:10.1007_s10797-020-09623-4.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2022Determinanty finansowania obligacjami banków w Polsce. (2022). Wgrzyn, Pawe. In: Bank i Kredyt. RePEc:nbp:nbpbik:v:53:y:2022:i:4:p:399-420.

Full description at Econpapers || Download paper

2022Corporate Tax Shields and Capital Structure: Levelling the Playing Field in Debt vs Equity Finance. (2022). Whyte, Kemar ; Cao, Yifei. In: National Institute of Economic and Social Research (NIESR) Discussion Papers. RePEc:nsr:niesrd:542.

Full description at Econpapers || Download paper

2022Taxation of the financial sector: Is a bank levy the answer to the financial crisis?. (2022). Puawska, Karolina. In: Journal of Banking Regulation. RePEc:pal:jbkreg:v:23:y:2022:i:4:d:10.1057_s41261-021-00178-w.

Full description at Econpapers || Download paper

2021Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies. (2021). Purina, Marina . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2021:y:2021:i:2:id:253:p:05-28.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2022Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian dataset. (2022). Acciari, Paolo ; Bratta, Barbara ; Santomartino, Vera. In: UNCTAD Transnational Corporations Journal. RePEc:unc:tncjou:91.

Full description at Econpapers || Download paper

2022Hide-seek-hide? The effects of financial secrecy on cross-border financial assets. (2022). Janský, Petr ; Palansk, Miroslav ; Palanska, Tereza. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2022-9.

Full description at Econpapers || Download paper

2022Effects of the bank levy introduction on the interbank market. (2022). Puawska, Karolina. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:27:y:2022:i:1:p:844-864.

Full description at Econpapers || Download paper

2022Did reduction in corporate tax rate attract FDI in Pakistan?. (2022). Udin, Salah ; Hafeez, Qaisar ; Nazir, Mian Sajid. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:27:y:2022:i:2:p:2256-2267.

Full description at Econpapers || Download paper

2021Consumption taxation to finance pension payments. (2021). Stähler, Nikolai ; Schön, Matthias ; Stahler, Nikolai ; Schon, Matthias ; Ruppert, Kilian. In: Discussion Papers. RePEc:zbw:bubdps:472021.

Full description at Econpapers || Download paper

2021Using energy and emissions taxation to finance labor tax reductions in a multi-sector economy: An assessment with EMuSe. (2021). Stähler, Nikolai ; Röhe, Oke ; Strobel, Johannes ; Stahler, Nikolai ; Rohe, Oke ; Martin, Anika ; Hinterlang, Natascha. In: Discussion Papers. RePEc:zbw:bubdps:502021.

Full description at Econpapers || Download paper

2021Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit. (2021). Matthaei, Eva Kristina ; Evers, Andrea . In: Discussion Papers. RePEc:zbw:fubsbe:202110.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

2021Collaborative tax evasion in the provision of services to consumers: A field experiment. (2021). Necker, Sarah ; Doerr, Annabelle. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21024.

Full description at Econpapers || Download paper

Works by Thomas Hemmelgarn:

YearTitleTypeCited
2013The Debt-Equity Tax Bias: Consequences and Solutions In: Reflets et perspectives de la vie économique.
[Full Text][Citation analysis]		article19
2012The Debt-Equity Bias: consequences and solutions.(2012) In: Taxation Papers.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 19		paper
2003Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper59
2005Corporate tax policy, foreign firm ownership and thin capitalization.(2005) In: Regional Science and Urban Economics.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 59		article
2006Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper17
2009Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper24
2009Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive.(2009) In: Working Papers CEB.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 24		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: 24		paper
2010The 2008 Financial Crisis and Taxation Policy In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper21
2010The 2008 Financial Crisis and Taxation Policy.(2010) In: CEPR Discussion Papers.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 21		paper
2010The 2008 Financial Crisis and Taxation Policy.(2010) In: Working Papers CEB.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 21		paper
2010The 2008 Financial Crisis and Taxation Policy.(2010) In: Taxation Papers.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 21		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.
[Full Text][Citation analysis]		article53
2014Tax reforms and the capital structure of banks In: International Tax and Public Finance.
[Full Text][Citation analysis]		article34
2013Tax Reforms and the Capital Structure of Banks.(2013) In: Taxation Papers.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 34		paper
2007Steuerwettbewerb in Europa In: Beiträge zur Finanzwissenschaft.
[Full Text][Citation analysis]		book0
2007Steuerwettbewerb in Europa.(2007) In: Beiträge zur Finanzwissenschaft.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 0		book
2016Financial Transaction Taxes in the European Union In: National Tax Journal.
[Full Text][Citation analysis]		article9
2016Financial Transaction Taxes in the European Union.(2016) In: Taxation Papers.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 9		paper
2010Innovative Financing at a Global Level In: Taxation Papers.
[Full Text][Citation analysis]		paper12
2010Innovative Financing at a Global Level.(2010) In: Taxation Studies.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 12		paper
2010Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report In: Taxation Papers.
[Full Text][Citation analysis]		paper5
2010Financial Sector Taxation In: Taxation Papers.
[Full Text][Citation analysis]		paper38
2011The Role of Housing Tax Provisions in the 2008 Financial Crisis In: Taxation Papers.
[Full Text][Citation analysis]		paper6
2011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability In: Taxation Papers.
[Full Text][Citation analysis]		paper17
2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report In: Taxation Papers.
[Full Text][Citation analysis]		paper19
2013Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report In: Taxation Papers.
[Full Text][Citation analysis]		paper24
2014Tax reforms in EU Member States - 2014 Report In: Taxation Papers.
[Full Text][Citation analysis]		paper24
2015Improving VAT compliance – random awards for tax compliance In: Taxation Papers.
[Full Text][Citation analysis]		paper8
2017Tax Uncertainty: Evidence and Policy Responses In: Taxation Papers.
[Full Text][Citation analysis]		paper7
2008Taxation trends in the European Union: 2008 edition In: Taxation trends.
[Full Text][Citation analysis]		paper25
2009Taxation trends in the European Union: 2009 edition In: Taxation trends.
[Full Text][Citation analysis]		paper57
2010Taxation trends in the European Union: 2010 edition In: Taxation trends.
[Full Text][Citation analysis]		paper57
2011Taxation trends in the European Union: 2011 edition In: Taxation trends.
[Full Text][Citation analysis]		paper81
2012Taxation trends in the European Union: 2012 edition In: Taxation trends.
[Full Text][Citation analysis]		paper39
2013Taxation trends in the European Union: 2013 edition In: Taxation trends.
[Full Text][Citation analysis]		paper168
2014Taxation trends in the European Union: 2014 edition In: Taxation trends.
[Full Text][Citation analysis]		paper45
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.
[Full Text][Citation analysis]		paper14
2005Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen In: Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007).
[Full Text][Citation analysis]		article0

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated March, 2 2023. Contact: CitEc Team