18
H index
22
i10 index
903
Citations
Thomas Hemmelgarn : Citation Profile
European Commission (99% share) | RESEARCH PRODUCTION: 6 Articles 31 Papers 2 Books RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
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14 years (2003 - 2017). 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:
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Main data
Where Thomas Hemmelgarn has published?
| Journals with more than one article published | # docs |
|---|---|
| International Tax and Public Finance | 2 |
| Working Papers Series with more than one paper published | # docs |
|---|---|
| Taxation Papers / Directorate General Taxation and Customs Union, European Commission | 15 |
| Taxation trends / Directorate General Taxation and Customs Union, European Commission | 7 |
| CESifo Working Paper Series / CESifo | 4 |
| Working Papers CEB / ULB -- Universite Libre de Bruxelles | 2 |
Recent works citing Thomas Hemmelgarn (2025 and 2024)
| Year | Title of citing document |
|---|---|
| 2025 | The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries. (2025). Hartanti, Rina ; Yossinomita, Yossinomita ; Junaidi, Junaidi ; Fathiyah, Fathiyah ; Suryani, Arna. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:11:y:2025:i:2:p:282-305. Full description at Econpapers || Download paper |
| 2024 | Rationalizing Formula Apportionment. (2024). Becker, Johannes. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11234. Full description at Econpapers || Download paper |
| 2024 | The redistributive impact of consumption taxation in the EU: Lessons from the post-financial crisis decade. (2024). Ricci, Mattia ; MAIER, SOFIA. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:738-755. Full description at Econpapers || Download paper |
| 2024 | Consumption taxation to finance pension payments. (2024). Stähler, Nikolai ; Schön, Matthias ; Stahler, Nikolai ; Schon, Matthias ; Ruppert, Kilian. In: Economic Modelling. RePEc:eee:ecmode:v:130:y:2024:i:c:s0264999323003826. Full description at Econpapers || Download paper |
| 2024 | Modelling the economy-wide effects of unilateral CO2 pricing under different revenue recycling schemes in Austria – Searching for a triple dividend. (2024). Wallenko, Laura ; Koberl, Judith ; Mayer, Jakob ; Bachner, Gabriel ; Kortschak, Dominik ; Kettner, Claudia ; Kulmer, Veronika ; Leoni, Thomas ; Spittler, Nathalie ; Kirchner, Mathias ; Sommer, Mark. In: Energy Economics. RePEc:eee:eneeco:v:137:y:2024:i:c:s0140988324004912. Full description at Econpapers || Download paper |
| 2024 | The tax shield increases the interest rate. (2024). Fischer, Marcel ; Jensen, Bjarne Astrup. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:161:y:2024:i:c:s0378426624000165. Full description at Econpapers || Download paper |
| 2024 | Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities. (2024). Büttner, Thiess ; Poehnlein, Maximilian. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s0047272724000847. Full description at Econpapers || Download paper |
| 2025 | Enlisting consumers in tax enforcement: a policy review. (2025). Nyamdavaa, Tsogsag ; Naritomi, Joana ; Campbell, Stephanie. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:127223. Full description at Econpapers || Download paper |
| 2025 | Measuring Profit Shifting Using “Resident” Information: The PSM-ROC Method. (2025). Sallusti, Federico. In: IMF Economic Review. RePEc:pal:imfecr:v:73:y:2025:i:1:d:10.1057_s41308-024-00238-x. Full description at Econpapers || Download paper |
| 2025 | Tackling tax base erosion in developing countries: Does information exchange initiative make a difference?. (2025). al Hayat, Nourat. In: Economics of Governance. RePEc:spr:ecogov:v:26:y:2025:i:3:d:10.1007_s10101-025-00332-4. Full description at Econpapers || Download paper |
| 2024 | On the Use of the Value Added Tax for Redistributive Purposes in Italy. (2024). Liberati, Paolo ; Lanterna, Federica. In: Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti. RePEc:spr:italej:v:10:y:2024:i:2:d:10.1007_s40797-023-00224-8. Full description at Econpapers || Download paper |
Works by Thomas Hemmelgarn:
| Year | Title | Type | Cited |
|---|---|---|---|
| 2013 | The Debt-Equity Tax Bias: Consequences and Solutions In: Reflets et perspectives de la vie économique. [Full Text][Citation analysis] | article | 20 |
| 2012 | The Debt-Equity Bias: consequences and solutions.(2012) In: Taxation Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 20 | paper | |
| 2003 | Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 59 |
| 2005 | Corporate tax policy, foreign firm ownership and thin capitalization.(2005) In: Regional Science and Urban Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 59 | article | |
| 2006 | Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 18 |
| 2009 | Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 26 |
| 2009 | Tax 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 nother version. Agregated cites: 26 | paper | |
| 2009 | Tax 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 nother version. Agregated cites: 26 | paper | |
| 2010 | The 2008 Financial Crisis and Taxation Policy In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 22 |
| 2010 | The 2008 Financial Crisis and Taxation Policy.(2010) In: CEPR Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 22 | paper | |
| 2010 | The 2008 Financial Crisis and Taxation Policy.(2010) In: Working Papers CEB. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 22 | paper | |
| 2010 | The 2008 Financial Crisis and Taxation Policy.(2010) In: Taxation Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 22 | paper | |
| 2007 | 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 In: International Tax and Public Finance. [Full Text][Citation analysis] | article | 55 |
| 2014 | Tax reforms and the capital structure of banks In: International Tax and Public Finance. [Full Text][Citation analysis] | article | 37 |
| 2013 | Tax Reforms and the Capital Structure of Banks.(2013) In: Taxation Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 37 | paper | |
| 2007 | Steuerwettbewerb in Europa In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] | book | 0 |
| 2007 | Steuerwettbewerb in Europa.(2007) In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | book | |
| 2016 | Financial Transaction Taxes in the European Union In: National Tax Journal. [Full Text][Citation analysis] | article | 9 |
| 2016 | Financial Transaction Taxes in the European Union.(2016) In: Taxation Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | paper | |
| 2010 | Innovative Financing at a Global Level In: Taxation Papers. [Full Text][Citation analysis] | paper | 12 |
| 2010 | Innovative Financing at a Global Level.(2010) In: Taxation Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | paper | |
| 2010 | Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report In: Taxation Papers. [Full Text][Citation analysis] | paper | 5 |
| 2010 | Financial Sector Taxation In: Taxation Papers. [Full Text][Citation analysis] | paper | 41 |
| 2011 | The Role of Housing Tax Provisions in the 2008 Financial Crisis In: Taxation Papers. [Full Text][Citation analysis] | paper | 6 |
| 2011 | Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability In: Taxation Papers. [Full Text][Citation analysis] | paper | 18 |
| 2012 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report In: Taxation Papers. [Full Text][Citation analysis] | paper | 18 |
| 2013 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report In: Taxation Papers. [Full Text][Citation analysis] | paper | 26 |
| 2014 | Tax reforms in EU Member States - 2014 Report In: Taxation Papers. [Full Text][Citation analysis] | paper | 24 |
| 2015 | Improving VAT compliance – random awards for tax compliance In: Taxation Papers. [Full Text][Citation analysis] | paper | 10 |
| 2017 | Tax Uncertainty: Evidence and Policy Responses In: Taxation Papers. [Full Text][Citation analysis] | paper | 8 |
| 2008 | Taxation trends in the European Union: 2008 edition In: Taxation trends. [Full Text][Citation analysis] | paper | 25 |
| 2009 | Taxation trends in the European Union: 2009 edition In: Taxation trends. [Full Text][Citation analysis] | paper | 57 |
| 2010 | Taxation trends in the European Union: 2010 edition In: Taxation trends. [Full Text][Citation analysis] | paper | 57 |
| 2011 | Taxation trends in the European Union: 2011 edition In: Taxation trends. [Full Text][Citation analysis] | paper | 81 |
| 2012 | Taxation trends in the European Union: 2012 edition In: Taxation trends. [Full Text][Citation analysis] | paper | 40 |
| 2013 | Taxation trends in the European Union: 2013 edition In: Taxation trends. [Full Text][Citation analysis] | paper | 168 |
| 2014 | Taxation trends in the European Union: 2014 edition In: Taxation trends. [Full Text][Citation analysis] | paper | 47 |
| 2006 | How 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] | paper | 14 |
| 2005 | Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen In: Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007). [Full Text][Citation analysis] | article | 0 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 20 2025. Contact: CitEc Team