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Thomas Hemmelgarn

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Personal Details

First Name: Thomas
Middle Name:
Last Name: Hemmelgarn
Suffix:

RePEc Short-ID: phe240

Email:
Homepage: http://ec.europa.eu/taxation_customs/
Postal Address: Thomas Hemmelgarn European Commission DG Taxation and Customs Union Unit D4 (Economic Aspects of Taxation) SPA3 6/19A 1049 Brussels Belgium
Phone: +32-2-2956656

Affiliation

(99%) General Directorate Taxation and Custom Union
European Commission
Location: Bruxelles/Brussel, Belgium
Homepage: http://ec.europa.eu/taxation_customs/index_en.htm
Email:
Phone:
Fax:
Postal:
Handle: RePEc:edi:dtcecbe (more details at EDIRC)
(1%) Finanzwissenschaftlichen Forschungsinstitut
Wirtschafts- und Sozialwissenschaftliche Fakultät
Universität zu Köln
Location: Köln, Germany
Homepage: http://www.fifo-koeln.de/
Email:
Phone: (0)221 / 13 97 51 0
Fax: (0)221 / 13 97 51 11
Postal: Postfach 13 01 36, 50495 Köln
Handle: RePEc:edi:fikoede (more details at EDIRC)

Works

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Working papers

  1. Thomas Hemmelgarn & Daniel Teichmann, 2013. "Tax Reforms and the Capital Structure of Banks," Taxation Papers 37, Directorate General Taxation and Customs Union, European Commission.
  2. 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.
  3. 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.
  4. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
  5. European Commission, 2010. "Innovative Financing at a Global Level," Taxation Studies 0031, Directorate General Taxation and Customs Union, European Commission.
  6. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
  7. 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.
  8. Thomas Hemmelgarn & Gaëtan Nicodème, 2010. "The 2008 Financial Crisis and Taxation Policy," Working Papers CEB 10-006.RS, ULB -- Universite Libre de Bruxelles.
  9. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
  10. 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.
  11. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
  12. 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 Group Munich.
  13. 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, Research Centre.
  14. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo Group Munich.

Articles

  1. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 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.
  2. 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, vol. 14(5), pages 605-626, October.
  3. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2005. "Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 85(6), pages 365-369.
  4. 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.

Books

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

NEP Fields

14 papers by this author were announced in NEP, and specifically in the following field reports (number of papers):
  1. NEP-ACC: Accounting & Auditing (12) 2004-05-02 2009-06-03 2009-07-03 2009-08-02 2010-01-30 2010-04-17 2010-05-02 2010-10-16 2010-12-11 2011-03-19 2011-07-13 2012-07-29. Author is listed
  2. NEP-CFN: Corporate Finance (1) 2004-05-02
  3. NEP-EEC: European Economics (9) 2006-06-03 2006-08-05 2009-06-03 2009-07-03 2009-08-02 2010-05-02 2010-10-16 2010-12-11 2011-07-13. Author is listed
  4. NEP-ENV: Environmental Economics (1) 2010-05-02
  5. NEP-EUR: Microeconomic European Issues (3) 2010-10-16 2010-12-11 2011-07-13
  6. NEP-FDG: Financial Development & Growth (4) 2010-01-30 2010-04-17 2010-12-11 2011-03-19. Author is listed
  7. NEP-MAC: Macroeconomics (3) 2010-01-30 2010-04-17 2011-03-19
  8. NEP-PBE: Public Economics (13) 2004-05-02 2006-06-03 2006-08-05 2009-06-03 2009-07-03 2009-08-02 2010-01-30 2010-04-17 2010-10-16 2010-12-11 2011-03-19 2011-07-13 2012-07-29. Author is listed
  9. NEP-PUB: Public Finance (6) 2006-06-03 2009-06-03 2009-07-03 2010-01-30 2010-04-17 2010-10-16. Author is listed
  10. NEP-URE: Urban & Real Estate Economics (3) 2010-01-30 2010-04-17 2011-03-19

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