Thomas Hemmelgarn

European Commission

Economist

J-79 05/230

Brussels, Brussels B-1049

Belgium

http://https://ec.europa.eu/taxation_customs/business/economic-analysis-taxation_en

SCHOLARLY PAPERS

7

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2,542

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29

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Scholarly Papers (7)

1.
Downloads 1,295 ( 14,327)

The 2008 Financial Crisis and Taxation Policy

CESifo Working Paper Series No. 2932
Number of pages: 46 Posted: 08 Feb 2010
Thomas Hemmelgarn and Gaëtan Nicodème
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 1,291 (14,100)

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financial crisis, tax policy, taxation, fiscal stimulus, financial transaction tax, property tax

The 2008 Financial Crisis and Taxation Policy

CEPR Discussion Paper No. DP7666
Number of pages: 42 Posted: 08 Feb 2010
Thomas Hemmelgarn and Gaëtan Nicodème
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 4 (636,989)
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Financial crisis, financial transaction tax, property tax, stimulus, taxation

2.

Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization

CESifo Working Paper Series No. 1096
Number of pages: 23 Posted: 28 Jan 2004
Clemens Fuest and Thomas Hemmelgarn
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and European Commission
Downloads 365 (79,561)

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tax competition, income shifting.

3.

Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data

CESifo Working Paper Series No. 1722
Number of pages: 38 Posted: 01 Jun 2006
Johannes Becker, Clemens Fuest and Thomas Hemmelgarn
University of Cologne, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and European Commission
Downloads 322 (91,711)

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corporate taxation, foreign direct investment

4.

Tax Reforms and the Capital Structure of Banks

Number of pages: 32 Posted: 17 May 2013
Thomas Hemmelgarn and Daniel Teichmann
European Commission and Goethe University Frankfurt - House of Finance
Downloads 251 (119,688)

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Corporate income tax, tax reform, debt-equity bias, leverage, banks

5.

Tax Co-Ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive

CESifo Working Paper Series No. 2675
Number of pages: 37 Posted: 15 Jul 2009
Thomas Hemmelgarn and Gaëtan Nicodème
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 198 (150,617)

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savings taxation, withholding tax, information exchange, European Union

6.

How Would Formula Apportionment in the EU Affect the Distribution and The Size of the Corporate Tax Base? An Analysis Based on German Multinationals

Number of pages: 30 Posted: 23 May 2006
Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Downloads 104 (253,886)

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EU Tax Base, Formula Apportionment, Multinational Companies

7.

How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals

Bundesbank Series 1 Discussion Paper No. 2006,20
Number of pages: 48 Posted: 08 Jun 2016
Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Downloads 7 (589,654)

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EU Tax Base, Formula Apportionment, Multinational Companies