Thomas Hemmelgarn : Citation Profile


Are you Thomas Hemmelgarn?

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

15

H index

21

i10 index

732

Citations

RESEARCH PRODUCTION:

6

Articles

31

Papers

1

Books

RESEARCH ACTIVITY:

   14 years (2003 - 2017). See details.
   Cites by year: 52
   Journals where Thomas Hemmelgarn has often published
   Relations with other researchers
   Recent citing documents: 55.    Total self citations: 16 (2.14 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/phe240
   Updated: 2019-03-23    RAS profile: 2018-06-19    
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Relations with other researchers


Works with:

Nicodème, Gaëtan (7)

Skonieczna, Agnieszka (3)

Denis, Cécile (2)

Iara, Anna (2)

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

Is cited by:

Peichl, Andreas (30)

Nicodème, Gaëtan (28)

Fuest, Clemens (22)

Dolls, Mathias (21)

Stähler, Nikolai (15)

Haufler, Andreas (14)

Wöhlbier, Florian (12)

MOURRE, Gilles (11)

Schratzenstaller, Margit (11)

Schjelderup, Guttorm (10)

Prammer, Doris (10)

Cites to:

Nicodème, Gaëtan (144)

Prammer, Doris (43)

Heimann, Beata (33)

Fatica, Serena (28)

de Mooij, Ruud (27)

Devereux, Michael (26)

Fuest, Clemens (26)

Kosonen, Katri (25)

Wöhlbier, Florian (24)

Huizinga, Harry (23)

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 / CESifo Group Munich4
Working Papers CEB / ULB -- Universite Libre de Bruxelles2

Recent works citing Thomas Hemmelgarn (2018 and 2017)


YearTitle of citing document
2017EUROPEAN TRENDS IN SPLIT VAT. (2017). Mitran, Daniela . In: Internal Auditing and Risk Management. RePEc:ath:journl:v:48:y:2017:i:4:p:43-50.

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2017The effects of tax on bank liability structure. (2017). Gambacorta, Leonardo ; Sundaresan, Suresh ; Wang, Zhenyu ; Ricotti, Giacomo . In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1101_17.

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2017Offshore Profit Shifting and Domestic Productivity Measurement. (2017). Ruhl, Kim ; Guvenen, Fatih ; Rassier, Dylan G ; Mataloni, Raymond J. In: BEA Working Papers. RePEc:bea:wpaper:0139.

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2017The effects of tax on bank liability structure. (2017). Gambacorta, Leonardo ; Wang, Zhenyu ; Sundaresan, Suresh ; Ricotti, Giacomo . In: BIS Working Papers. RePEc:bis:biswps:611.

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2018Growth†Friendly Tax Structures: An Indicator†Based Approach. (2018). MOURRE, Gilles ; Astarita, Caterina ; Whlbier, Florian. In: German Economic Review. RePEc:bla:germec:v:19:y:2018:i:1:p:32-73.

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2018Evolutions in Consumption Inequality and Poverty in Greece: The Impact of the Crisis and Austerity Policies. (2018). Kaplanoglou, Georgia ; Rapanos, Vassilis T. In: Review of Income and Wealth. RePEc:bla:revinw:v:64:y:2018:i:1:p:105-126.

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2017Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment. (2017). Stimmelmayr, Michael ; Mardan, Mohammed. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6368.

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2017Taxation and the Multinational Firm. (2017). Stimmelmayr, Michael ; Egger, Peter. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6384.

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2018The Tax-Efficient Use of Debt in Multinational Corporations. (2018). Schindler, Dirk ; Møen, Jarle ; Wamser, Georg ; Schjelderup, Guttorm ; Moen, Jarle. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7133.

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2017Firm Responses to an Interest Barrier: Empirical Evidence. (2017). Ropponen, Olli ; Kauppinen, Ilpo ; Harju, Jarkko. In: EconPol Working Paper. RePEc:ces:econwp:_3.

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2018Dynamic Scoring of Tax Reforms in the European Union. (2018). Varga, Janos ; Peichl, Andreas ; Dolls, Mathias ; Barrios, Salvador ; Wittneben, Christian ; Riscado, Sara ; Mafei, Anamaria. In: EconPol Working Paper. RePEc:ces:econwp:_7.

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2018Dynamic scoring of tax reforms in the European Union. (2018). Varga, Janos ; Peichl, Andreas ; Dolls, Mathias ; Barrios, Salvador ; Wittneben, Christian ; Riscado, Sara ; Maftei, Anamaria. In: ifo Working Paper Series. RePEc:ces:ifowps:_251.

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2017The effects of tax on bank liability structure. (2017). Gambacorta, Leonardo ; Wang, Zhenyu ; Sundaresan, Suresh M ; Ricotti, Giacomo . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:11893.

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2017The effects of Fiscal Consolidations: Theory and Evidence. (2017). Favero, Carlo ; Paradisi, Matteo ; Giavazzi, Francesco ; Barbiero, Omar ; Alesina, Alberto. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:12016.

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2018Interactions between Regulatory and Corporate Taxes: How Is Bank Leverage Affected?. (2018). Tonzer, Lena ; Schmidt, Kirsten ; Bremus, Franziska. In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp1757.

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2018Impact of Policies and Macroeconomic Variables on Tax Revenue and Effective Tax Rate of Infrastructure, Utility, and Transportation Sector Companies Listed in Indonesia Stock Exchange. (2018). Harahap, Mursal ; Ahmad, Tubagus Nur ; Manurung, Adler H ; Sinaga, Bonar M. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2018-03-12.

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2018Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?. (2018). Stimmelmayr, Michael ; Mardan, Mohammed. In: European Economic Review. RePEc:eee:eecrev:v:102:y:2018:i:c:p:188-210.

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2017Why countries differ in thin capitalization rules: The role of financial development. (2017). Mardan, Mohammed. In: European Economic Review. RePEc:eee:eecrev:v:91:y:2017:i:c:p:1-14.

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2017How do financial institutions react to a tax increase?. (2017). Schandlbauer, Alexander . In: Journal of Financial Intermediation. RePEc:eee:jfinin:v:30:y:2017:i:c:p:86-106.

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2017Book-tax conformity and earnings management in response to tax rate cuts. (2017). Sundvik, Dennis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:31-42.

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2017Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele. (2017). Laureano, Luis ; Portal, Marcio Telles . In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:480-495.

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2017Firm Responses to an Interest Barrier: Empirical Evidence. (2017). Ropponen, Olli ; Kauppinen, Ilpo ; Harju, Jarkko. In: Working Papers. RePEc:fer:wpaper:90.

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2018Banks, debt and risk: assessing the spillovers of corporate taxes. (2018). Heynderickx, Wouter ; Fatica, Serena ; Pagano, Andrea. In: Working Papers. RePEc:jrs:wpaper:201809.

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2017Tax Bunching by Owners of Small Corporations. (2017). Lejour, Arjan ; Riet, Maarten T ; Bettendorf, Leon. In: De Economist. RePEc:kap:decono:v:165:y:2017:i:4:d:10.1007_s10645-017-9303-x.

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2017Sustainability-oriented future EU funding: a financial transaction tax. (2017). Solilova, Veronika ; Dobranschi, Marian ; Nerudova, Danue. In: Empirica. RePEc:kap:empiri:v:44:y:2017:i:4:d:10.1007_s10663-017-9391-5.

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2018Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?. (2018). Cnossen, Sijbren. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:3:d:10.1007_s10797-017-9471-2.

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2018Distributional and revenue effects of a tax shift from labor to property. (2018). Paetzold, Jorg ; Tiefenbacher, Markus . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:5:d:10.1007_s10797-018-9484-5.

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2018Are global taxes feasible?. (2018). Bird, Richard. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:5:d:10.1007_s10797-018-9487-2.

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2017How Do Firms Adjust to Rises in the Minimum Wage? Survey Evidence fromCentral and Eastern Europe. (2017). Wyszynski, Robert ; Tóth, Peter ; Pesliakaite, Jurga ; Fadejeva, Ludmila ; Jemec, Natasa Todorovic ; Paskaleva, Desislava ; Malk, Liina ; Iordache, Stefania ; Bodnar, Katalin. In: Working Papers. RePEc:ltv:wpaper:201704.

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2017Meta-analysis categorization of EU countries in the context of corporate income tax. (2017). Alena, Andrejovska ; Slavomira, Martinkova ; Lucia, Mihokova . In: Contaduría y Administración. RePEc:nax:conyad:v:62:y:2017:i:3:p:1001-1018.

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2017The fiscal mix in the euro-area crisis: dimensions and a model-based assessment of effects. (2017). Callegari, Giovanni ; Kuester, Keith ; Drudi, Francesco . In: Economic Policy. RePEc:oup:ecpoli:v:32:y:2017:i:89:p:127-169..

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2017Incidence of Bank Levy and Bank Market Power. (2017). Havrylchyk, Olena ; CAPELLE-BLANCARD, Gunther. In: Review of Finance. RePEc:oup:revfin:v:21:y:2017:i:3:p:1023-1046..

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2018Ireland before and after the Crisis. Authoritative but Hazardous Structural Reforms in Financial Crisis Management. (2018). Torok, Laszlo . In: Public Finance Quarterly. RePEc:pfq:journl:v:63:y:2018:i:2:p:254-274.

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2018Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii. (2018). Solilova, Veronika ; Nerudova, Danue. In: Politická ekonomie. RePEc:prg:jnlpol:v:2018:y:2018:i:1:id:1177:p:78-98.

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2017TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES. (2017). Pirvu, Daniela ; Stanciu-Tolea, Claudia ; Mogoiu, Carmen Mihaela. In: Scientific Bulletin - Economic Sciences. RePEc:pts:journl:y:2017:i:1:p:45-52.

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2017НАЛОГООБЛОЖЕНИЕ ВМЕНЕННЫХ ДОХОДОВ ОТ СДАЧИ В АРЕНДУ НЕДВИЖИМОСТИ ПРОТИВ ТЕНЕВИЗАЦИИ И ИМУЩЕСТВЕННОГО НЕРАВ. (2017). Koroleva, L ; Л. Королева П., . In: Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice. RePEc:scn:financ:y:2017:i:4:p:138-149.

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2018Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi. (2018). Derya-Baskan, Tuba ; Balikiolu, Eda . In: Sosyoekonomi Journal. RePEc:sos:sosjrn:180312.

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2017Tax Structure and Economic Growth: A Panel Cointegrated VAR Analysis. (2017). di sanzo, silvestro ; Graziano, Giovanni ; Bella, Mariano. In: Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti. RePEc:spr:italej:v:3:y:2017:i:2:d:10.1007_s40797-017-0056-0.

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2018Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases. (2018). Kiesewetter, Dirk ; Stier, Matthias ; Steigenberger, Tobias . In: Journal of Business Economics. RePEc:spr:jbecon:v:88:y:2018:i:9:d:10.1007_s11573-018-0891-y.

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2017Tax Policies in the European Union: 2017 Survey. (2017). Nicodème, Gaëtan ; Commission, European. In: Taxation Survey. RePEc:tax:taxsur:2017.

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2017Taxation trends in the European Union: 2017 edition. (2017). Nicodème, Gaëtan ; Commission, European. In: Taxation trends. RePEc:tax:taxtre:2017.

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2018Taxation trends in the European Union: 2018 edition. (2018). Nicodème, Gaëtan ; Commission, European. In: Taxation trends. RePEc:tax:taxtre:2018.

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2017An evaluation of interest deduction limitations to counter base erosion in South Africa. (2017). van der Zwan, Pieter ; Schutte, Danie ; Kruggel, Waldo ; Seshabela, Joel ; Reynolds, Hayley ; Khoza, Londiwe . In: WIDER Working Paper Series. RePEc:unu:wpaper:wp2017-35.

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2018A European Net Wealth Tax. (2018). Schratzenstaller, Margit ; Krenek, Alexander. In: WIFO Working Papers. RePEc:wfo:wpaper:y:2018:i:561.

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2017The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources. (2017). Schratzenstaller, Margit. In: WIFO Studies. RePEc:wfo:wstudy:60722.

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2018Labor tax reductions in Europe: The role of property taxation. (2018). Stähler, Nikolai ; Bielecki, Marcin ; Stahler, Nikolai. In: Discussion Papers. RePEc:zbw:bubdps:302018.

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2017Post-crisis economic policy coordination in the EU: The European Semester as trigger for the Europeanization of national policies? An analysis of the European Semesters impact on French environmental . (2017). Schreiber, Tim . In: PIPE - Papers on International Political Economy. RePEc:zbw:fubipe:292017.

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2018Interactions between regulatory and corporate taxes: How is bank leverage affected?. (2018). Tonzer, Lena ; Schmidt, Kirsten ; Bremus, Franziska. In: IWH Discussion Papers. RePEc:zbw:iwhdps:162018.

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2017Dynamic Scoring of Tax Reforms in the EU. (2017). Dolls, Mathias ; Wittneben, Christian. In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking. RePEc:zbw:vfsc17:168261.

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2017Dynamic scoring of tax reforms in the European Union. (2017). Wittneben, Christian ; Varga, Janos ; Peichl, Andreas ; Dolls, Mathias ; Barrios, Salvador ; Riscado, Sara ; Maftei, Anamaria ; Cobos, Salvador Barrios . In: ZEW Discussion Papers. RePEc:zbw:zewdip:17017.

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2017The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis. (2017). Bräutigam, Rainer ; Brautigam, Rainer ; Stutzenberger, Kathrin ; Spengel, Christoph. In: ZEW Discussion Papers. RePEc:zbw:zewdip:17034.

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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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article14
2012The Debt-Equity Bias: consequences and solutions.(2012) In: Taxation Papers.
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This paper has another version. Agregated cites: 14
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2003Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization In: CESifo Working Paper Series.
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paper51
2005Corporate tax policy, foreign firm ownership and thin capitalization.(2005) In: Regional Science and Urban Economics.
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2006Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data In: CESifo Working Paper Series.
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paper13
2009Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive In: CESifo Working Paper Series.
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paper18
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: 18
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2009Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive.(2009) In: Taxation Papers.
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This paper has another version. Agregated cites: 18
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2010The 2008 Financial Crisis and Taxation Policy In: CESifo Working Paper Series.
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2010The 2008 Financial Crisis and Taxation Policy.(2010) In: CEPR Discussion Papers.
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This paper has another version. Agregated cites: 18
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2010The 2008 Financial Crisis and Taxation Policy.(2010) In: Working Papers CEB.
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This paper has another version. Agregated cites: 18
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2010The 2008 Financial Crisis and Taxation Policy.(2010) In: Taxation Papers.
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This paper has another version. Agregated cites: 18
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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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article42
2014Tax reforms and the capital structure of banks In: International Tax and Public Finance.
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article15
2013Tax Reforms and the Capital Structure of Banks.(2013) In: Taxation Papers.
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This paper has another version. Agregated cites: 15
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2007Steuerwettbewerb in Europa In: Beiträge zur Finanzwissenschaft.
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2016Financial Transaction Taxes in the European Union In: National Tax Journal.
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2016Financial Transaction Taxes in the European Union.(2016) In: Taxation Papers.
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This paper has another version. Agregated cites: 2
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2010Innovative Financing at a Global Level In: Taxation Papers.
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2010Innovative Financing at a Global Level.(2010) In: Taxation Studies.
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2010Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report In: Taxation Papers.
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2010Financial Sector Taxation In: Taxation Papers.
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2011The Role of Housing Tax Provisions in the 2008 Financial Crisis In: Taxation Papers.
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2011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability In: Taxation Papers.
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2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report In: Taxation Papers.
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2013Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report In: Taxation Papers.
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2014Tax reforms in EU Member States - 2014 Report In: Taxation Papers.
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2015Improving VAT compliance – random awards for tax compliance In: Taxation Papers.
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2017Tax Uncertainty: Evidence and Policy Responses In: Taxation Papers.
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2008Taxation trends in the European Union: 2008 edition In: Taxation trends.
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2009Taxation trends in the European Union: 2009 edition In: Taxation trends.
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2010Taxation trends in the European Union: 2010 edition In: Taxation trends.
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2011Taxation trends in the European Union: 2011 edition In: Taxation trends.
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2012Taxation trends in the European Union: 2012 edition In: Taxation trends.
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2013Taxation trends in the European Union: 2013 edition In: Taxation trends.
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2014Taxation trends in the European Union: 2014 edition In: Taxation trends.
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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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2005Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen In: Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007).
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