Personal Details
First Name: Thomas
Middle Name:
Last Name: Hemmelgarn
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RePEc Short-ID: phe240
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Homepage:
Postal Address: Dr. Thomas Hemmelgarn European Commission DG Taxation and Customs Union Unit E4 (Economic Aspects of Taxation) MO 59 7/91 B-1049 Brussels
Phone: +32-2-2956656
Affiliation
(in no particular order)
Works
| Working papers | Articles | Access
and download statistics | Citations (if
any)| NEP Fields |
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Working papers
- 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, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB).
[Downloadable!]
Other versions: - Florian Woehlbier & Marco Fantini & Tatjana Lapunova & Beata Heimann & Gaetan Nicodeme & Katri Kosonen & Doris Prammer & Maya Hristova & Milan Pein & Thomas Hemmelgarn & Werner Vanborren & Alessandro , 2009.
"Taxation trends in the European Union: 2009 edition,"
Taxation trends
2009, Directorate General Taxation and Customs Union, European Commission.
[Downloadable!]
Other versions:
- Marco Fantini & Konstantin Lozev & Emanuela Tassa & Florian Woehlbier & Stefanie Knoth & Werner Vanborren & Joanna Piotrowska & Beata Heimann & Milan Pein & Katri Kosonen & Monika Wozowczyk & Anne Pat, 2007.
"Taxation trends in the European Union: 2007 edition,"
Taxation trends
2007, Directorate General Taxation and Customs Union, European Commission.
[Downloadable!]
- Florian Woehlbier & Marco Fantini & Beata Heimann & Gaetan Nicodeme & Katri Kosonen & Werner Vanborren & Milan Pein & Stefanie Knoth & Federico Martire & Alessandro Lupi & Monika Wozowczyk & John Verr, 2008.
"Taxation trends in the European Union: 2008 edition,"
Taxation trends
2008, Directorate General Taxation and Customs Union, European Commission.
[Downloadable!]
- Marco Fantini & Paolo Acciari & Emanuela Tassa & Florian Woehlbier & Andrea Beltramello & Claes Hallberg & Lena Frej-Ohlsson, 2006.
"Taxation trends in the European Union: 2006 edition,"
Taxation trends
2006, Directorate General Taxation and Customs Union, European Commission.
[Downloadable!]
- 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.
[Downloadable!]
- 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
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Clemens Fuest & Thomas Hemmelgarn, 2003.
"Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Published as:
Articles
- 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.
[Downloadable!] (restricted)
Published as: - 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.
[Downloadable!] (restricted)
Other versions:
NEP Fields
6 papers by this author were announced in NEP, and specifically in the following field reports (number of papers):
- NEP-ACC: Accounting & Auditing (4) 2004-05-02 2009-06-03 2009-07-03 2009-08-02 Author is listed
- NEP-CFN: Corporate Finance (1) 2004-05-02
- NEP-EEC: European Economics (5) 2006-06-03 2006-08-05 2009-06-03 2009-07-03 2009-08-02 Author is listed
- NEP-PBE: Public Economics (6) 2004-05-02 2006-06-03 2006-08-05 2009-06-03 2009-07-03 2009-08-02 Author is listed
- NEP-PUB: Public Finance (3) 2006-06-03 2009-06-03 2009-07-03 Author is listed
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This page was last updated on 2009-12-15.
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