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

  • European Commission

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 22,870

SSRN RANKINGS

Top 22,870

in Total Papers Downloads

4,567

TOTAL CITATIONS
Rank 31,395

SSRN RANKINGS

Top 31,395

in Total Papers Citations

54

Scholarly Papers (7)

Actions:
Email selected abstracts
1.

The 2008 Financial Crisis and Taxation Policy

Downloads 2,833 ( 9,567)
Citation 13

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 2,829 (9,417)
Citation 13

Abstract:

Loading...

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 (1,287,898)
  • Add to Cart

Abstract:

Loading...

Financial crisis, financial transaction tax, property tax, stimulus, taxation

2.

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 532 (107,695)
Citation 4

Abstract:

Loading...

corporate taxation, foreign direct investment

3.

Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization

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 400 (151,104)
Citation 4

Abstract:

Loading...

tax competition, income shifting.

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 311 (198,810)
Citation 13

Abstract:

Loading...

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 303 (204,471)
Citation 4

Abstract:

Loading...

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 140 (418,821)
Citation 16

Abstract:

Loading...

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 48 (793,234)

Abstract:

Loading...

EU Tax Base, Formula Apportionment, Multinational Companies