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

DOWNLOADS
Rank 18,644

SSRN RANKINGS

Top 18,644

in Total Papers Downloads

3,488

SSRN CITATIONS
Rank 19,929

SSRN RANKINGS

Top 19,929

in Total Papers Citations

24

CROSSREF CITATIONS

28

Scholarly Papers (7)

1.
Downloads 2,095 ( 9,285)
Citation 1

The 2008 Financial Crisis and Taxation Policy

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 2,091 (9,133)

Abstract:

Loading...

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

The 2008 Financial Crisis and Taxation Policy

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 (805,406)
  • 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

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 397 (95,344)

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 372 (102,766)
Citation 2

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 275 (142,464)
Citation 10

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

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 216 (180,339)

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 119 (296,227)
Citation 23

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

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 14 (694,176)

Abstract:

Loading...

EU Tax Base, Formula Apportionment, Multinational Companies