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Thomas Hemmelgarn

Personal Details

First Name:Thomas
Middle Name:
Last Name:Hemmelgarn
Suffix:
RePEc Short-ID:phe240
http://ec.europa.eu/taxation_customs/
Thomas Hemmelgarn European Commission DG Taxation and Customs Union J79 5/230 B-1049 Brussels Belgium
+32-2-2956656
Terminal Degree:2007 Wirtschafts- und Sozialwissenschaftliche Fakultät; Universität zu Köln (from RePEc Genealogy)

Affiliation

(99%) Directorate-General Taxation and Custom Union
European Commission

Bruxelles/Brussel, Belgium
http://ec.europa.eu/taxation_customs/index_en.htm
RePEc:edi:dtcecbe (more details at EDIRC)

(1%) Finanzwissenschaftlichen Forschungsinstitut
Wirtschafts- und Sozialwissenschaftliche Fakultät
Universität zu Köln

Köln, Germany
http://www.fifo-koeln.de/
RePEc:edi:fikoede (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn, 2017. "Tax Uncertainty: Evidence and Policy Responses," Taxation Papers 67, Directorate General Taxation and Customs Union, European Commission.
  2. Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote, 2016. "Financial Transaction Taxes in the European Union," Taxation Papers 62, Directorate General Taxation and Customs Union, European Commission.
  3. Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015. "Improving VAT compliance – random awards for tax compliance," Taxation Papers 51, Directorate General Taxation and Customs Union, European Commission.
  4. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
  5. European Commission, 2014. "Tax reforms in EU Member States - 2014 Report," Taxation Papers 48, Directorate General Taxation and Customs Union, European Commission.
  6. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
  7. Thomas Hemmelgarn & Daniel Teichmann, 2013. "Tax Reforms and the Capital Structure of Banks," Taxation Papers 37, Directorate General Taxation and Customs Union, European Commission.
  8. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
  9. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
  10. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
  11. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
  12. Thomas Hemmelgarn & Gaetan Nicodeme & Ernesto Zangari, 2011. "The Role of Housing Tax Provisions in the 2008 Financial Crisis," Taxation Papers 27, Directorate General Taxation and Customs Union, European Commission.
  13. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
  14. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
  15. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
  16. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
  17. European Commission, 2010. "Innovative Financing at a Global Level," Taxation Studies 0031, Directorate General Taxation and Customs Union, European Commission.
  18. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
  19. Thomas Hemmelgarn & Gaëtan Nicodème, 2010. "The 2008 Financial Crisis and Taxation Policy," Working Papers CEB 10-006.RS, ULB -- Universite Libre de Bruxelles.
  20. Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, ULB -- Universite Libre de Bruxelles.
  21. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
  22. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
  23. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 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," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
  24. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
  25. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.

Articles

  1. Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote, 2016. "Financial Transaction Taxes in the European Union," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(1), pages 217-240, March.
  2. Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
  3. Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
  4. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 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," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.
  5. Fuest, Clemens & Hemmelgarn, Thomas, 2005. "Corporate tax policy, foreign firm ownership and thin capitalization," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 508-526, September.
  6. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2005. "Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(6), pages 365-369.

Books

  1. Hemmelgarn, Thomas, 2007. "Steuerwettbewerb in Europa," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 25, number urn:isbn:9783161493584, May.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 27 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (23) 2004-05-02 2009-05-16 2009-06-03 2009-07-03 2009-08-02 2010-01-30 2010-04-17 2010-05-02 2010-09-18 2010-10-16 2010-12-11 2011-03-19 2011-07-13 2011-10-22 2012-07-29 2012-11-17 2013-02-16 2013-06-16 2013-11-16 2014-08-09 2014-08-25 2015-01-31 2016-03-10. Author is listed
  2. NEP-PBE: Public Economics (20) 2004-05-02 2006-06-03 2006-08-05 2009-05-16 2009-06-03 2009-07-03 2009-08-02 2010-01-30 2010-04-17 2010-09-18 2010-10-16 2010-12-11 2011-03-19 2011-07-13 2012-07-29 2013-11-16 2014-08-09 2014-08-25 2015-05-16 2017-06-04. Author is listed
  3. NEP-PUB: Public Finance (15) 2006-06-03 2009-05-16 2009-06-03 2009-07-03 2010-01-30 2010-04-17 2010-10-16 2011-10-22 2012-11-17 2013-06-16 2013-11-16 2014-08-09 2014-08-25 2015-01-31 2016-03-10. Author is listed
  4. NEP-EEC: European Economics (13) 2006-06-03 2006-08-05 2009-05-16 2009-06-03 2009-07-03 2009-08-02 2010-05-02 2010-10-16 2010-12-11 2011-07-13 2011-10-22 2013-06-16 2016-03-10. Author is listed
  5. NEP-EUR: Microeconomic European Issues (5) 2010-10-16 2010-12-11 2011-07-13 2013-06-16 2014-08-09. Author is listed
  6. NEP-FDG: Financial Development and Growth (4) 2010-01-30 2010-04-17 2010-12-11 2011-03-19
  7. NEP-MAC: Macroeconomics (3) 2010-01-30 2010-04-17 2011-03-19
  8. NEP-URE: Urban and Real Estate Economics (3) 2010-01-30 2010-04-17 2011-03-19
  9. NEP-ENV: Environmental Economics (2) 2010-05-02 2010-09-18
  10. NEP-IUE: Informal and Underground Economics (2) 2013-11-16 2015-05-16
  11. NEP-CFN: Corporate Finance (1) 2004-05-02
  12. NEP-CIS: Confederation of Independent States (1) 2011-10-22
  13. NEP-DCM: Discrete Choice Models (1) 2017-06-04
  14. NEP-ENE: Energy Economics (1) 2010-09-18
  15. NEP-FMK: Financial Markets (1) 2010-09-18
  16. NEP-ICT: Information and Communication Technologies (1) 2014-08-09

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