Jost H. Heckemeyer

2.1k citations

49 papers · 1.3k indexed · 1 hit paper · h-index 13

Accounting top 1%
- Corporate Taxation and Avoidance 45
- Taxation and Legal Issues 15
- Corporate Finance and Governance 9
Economics and Econometrics top 1%
- Taxation and Compliance Studies 23
- Fiscal Policy and Economic Growth 17
- Economic and Fiscal Studies 3
Finance top 5%
General Economics, Econometrics and Finance top 5%
Strategy and Management top 10%
- Financial Reporting and Valuation Research 3
Gender Studies
- Gender, Labor, and Family Dynamics 3

Co-authors: Michael Overesch Lars P. Feld Christoph Spengel T. D. Stanley Jon P. Nelson Geoff Pugh Randall S. Rosenberger Jacques Poot
Cited by: Accounting Economics and Econometrics Finance
Partner nations: Germany United Kingdom United States

In The Last Decade

Jost H. Heckemeyer

38 papers receiving 1.1k citations

Hit Papers

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Peers

Countries citing papers authored by Jost H. Heckemeyer

Since Specialization

Citations

This map shows the geographic impact of Jost H. Heckemeyer's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Jost H. Heckemeyer with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Jost H. Heckemeyer more than expected).

Fields of papers citing papers by Jost H. Heckemeyer

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Jost H. Heckemeyer. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Jost H. Heckemeyer. The network helps show where Jost H. Heckemeyer may publish in the future.

Co-authorship network

The 22 scholars most cited alongside Jost H. Heckemeyer, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Jost H. Heckemeyer Line = papers co-authored together Jost H. Heckemeyer links everyone, so they are left out of the graph.

All Works

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20 of 20 papers shown

#	Work
1	The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates Emilia Gschossmann,Jost H. Heckemeyer,Jessica M. Müller,Christoph Spengel,Julia Spix,Sophia Wickel	2025	0
2	The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates Emilia Gschossmann,Jost H. Heckemeyer,Jéssica Paola Macedo Müller,Christoph Spengel,Julia Spix,Sophia Wickel	2024	0
3	Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts? Sven-Eric Bärsch,Jost H. Heckemeyer,Marcel Olbert	2023	0
4	Tax Policies in a Transition to a Knowledge-Based Economy: The Effective Tax Burden of Companies and Highly Skilled Labour Christoph Spengel,Jost H. Heckemeyer,Leonie K. Fischer,Daniela Steinbrenner	2022	0
5	INFORMATION EXCHANGE AND TAX HAVEN INVESTMENT IN OECD SECURITIES MARKETS Jost H. Heckemeyer,Aaron K. Hemmerich	2020	12
6	Effective tax levels using the Devereux/Griffith methodology Christoph Spengel,Frank Schmidt,Jost H. Heckemeyer,Katharina Nicolay,Alexandra Bartholmeß,Christopher Ludwig,Daniela Steinbrenner,Peter Buchmann,Anna Theresa Bührle,Verena K. Dutt,Leonie Fischer,Julia Spix,Barbara Stage	2020	12
7	Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018 Christoph Spengel,Frank Schmidt,Jost H. Heckemeyer,Katharina Nicolay,Christopher Ludwig,Daniela Steinbrenner,Alexandra Bartholmeß,Rainer Bräutigam,Peter Buchmann,Anna Theresa Bührle,Elisa Casi,Verena K. Dutt,Leonie Fischer,Christoph Harendt,Thomas Schwab,Barbara Stage,Heiko Vay,Ann-Catherin Werner	2018	0
8	Information Exchange and Tax Haven Investment in OECD Securities Markets Jost H. Heckemeyer,Aaron K. Hemmerich	2018	4
9	The impact of tax planning on forward-looking effective tax rates Christoph Spengel,Jost H. Heckemeyer,Hannah Nusser,Frank Streif,Oliver Klar	2016	6
10	Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019 Christoph Spengel,Frank Schmidt,Jost H. Heckemeyer,Katharina Nicolay,Alexandra Bartholmeß,Rainer Bräutigam,Julia Braun,Verena K. Dutt,Maria Theresia Evers,Christoph Harendt,Oliver Klar,Hannah Nusser,Marcel Olbert,Olena Pfeiffer,Daniela Steinbrenner,Frank Streif,Maximilian Todtenhaupt	2016	1
11	The effect of inflation and interest rates on forward-looking effective tax rates Christoph Spengel,Jost H. Heckemeyer,Frank Streif	2016	4
12	Simplified Tax Accounting and the Choice of Legal Form Sören Bergner,Jost H. Heckemeyer	2016	14
13	Gemeinsame Kőrperschaftsteuer-Bemessungsgrundlage (GKB) bzw. Gemeinsame Unternehmensteuer-Bemessungsgrundlage (GUB): Eine steuerliche Folgenabschätzung fűr Deutschland Andreas Oestreicher,Wolfram Scheffler,Christoph Spengel,Katharina Finke,Jost H. Heckemeyer,Gerrit Kimpel,Melanie Köstler,Dorothea Vorndamme	2014	3
14	Corporate Taxation Trends in Europe Dieter Endres,Katharina Finke,Jost H. Heckemeyer,Christoph Spengel	2013	1
15	Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform Clemens Fuest,Christoph Spengel,Katharina Finke,Jost H. Heckemeyer,Hannah Nusser	2013	52
16	Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels Jost H. Heckemeyer,Michael Overesch	2013	76
17	Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU-weite Steuerharmonisierung von selbst? Christina Elschner,Jost H. Heckemeyer,Christoph Spengel	2011	5
18	FDI and Taxation: A Meta-Study Lars P. Feld,Jost H. Heckemeyer	2009	8
19	Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik Jost H. Heckemeyer,Christoph Spengel	2008	12
20	BAK Taxation Index 2007 : Effective Tax Burden of Companies and on Highly Qualified Manpower Christina Elschner,Christof Ernst,Jost H. Heckemeyer	2007	1

About Jost H. Heckemeyer

Jost H. Heckemeyer is a scholar working on Accounting, Economics and Econometrics and General Decision Sciences, having authored 49 papers that have together received 1.3k indexed citations. Recurring topics across this work include Corporate Taxation and Avoidance (45 papers), Taxation and Compliance Studies (23 papers), Fiscal Policy and Economic Growth (17 papers), Taxation and Legal Issues (15 papers), Corporate Finance and Governance (9 papers), Financial Reporting and Valuation Research (3 papers), Gender, Labor, and Family Dynamics (3 papers) and Economic and Fiscal Studies (3 papers). The work is most often cited by research in Accounting (844 citations), Economics and Econometrics (900 citations) and Finance (108 citations). Jost H. Heckemeyer has collaborated with scholars based in Germany, United Kingdom and United States. Frequent co-authors include Michael Overesch, Lars P. Feld, Christoph Spengel, T. D. Stanley, Jon P. Nelson, Geoff Pugh, Randall S. Rosenberger, Jacques Poot, Martín Paldam and Katja Rost.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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