Thomas Hemmelgarn

407 total citations
11 papers, 235 citations indexed

About

Thomas Hemmelgarn is a scholar working on Accounting, Economics and Econometrics and Political Science and International Relations. According to data from OpenAlex, Thomas Hemmelgarn has authored 11 papers receiving a total of 235 indexed citations (citations by other indexed papers that have themselves been cited), including 10 papers in Accounting, 6 papers in Economics and Econometrics and 3 papers in Political Science and International Relations. Recurrent topics in Thomas Hemmelgarn's work include Corporate Taxation and Avoidance (9 papers), Taxation and Compliance Studies (3 papers) and Local Government Finance and Decentralization (3 papers). Thomas Hemmelgarn is often cited by papers focused on Corporate Taxation and Avoidance (9 papers), Taxation and Compliance Studies (3 papers) and Local Government Finance and Decentralization (3 papers). Thomas Hemmelgarn collaborates with scholars based in Germany, Belgium and Azerbaijan. Thomas Hemmelgarn's co-authors include Clemens Fuest, Fred Ramb, Johannes Becker, Serena Fatica, Gaëtan Nicodème, Benedikt Herrmann and Jonas Fooken and has published in prestigious journals such as Regional Science and Urban Economics, International Tax and Public Finance and Wirtschaftsdienst.

In The Last Decade

Thomas Hemmelgarn

10 papers receiving 206 citations

Peers

Thomas Hemmelgarn
Rainer Fehn Germany
Robert Chote United Kingdom
Giorgia Maffini United Kingdom
C. Fuest United Kingdom
Ludvig Wier United States
Marcela Meléndez United States
Lucy Chennells United Kingdom
Rainer Fehn Germany
Thomas Hemmelgarn
Citations per year, relative to Thomas Hemmelgarn Thomas Hemmelgarn (= 1×) peers Rainer Fehn

Countries citing papers authored by Thomas Hemmelgarn

Since Specialization
Citations

This map shows the geographic impact of Thomas Hemmelgarn'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 Thomas Hemmelgarn with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Thomas Hemmelgarn more than expected).

Fields of papers citing papers by Thomas Hemmelgarn

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Thomas Hemmelgarn. 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 Thomas Hemmelgarn. The network helps show where Thomas Hemmelgarn may publish in the future.

Co-authorship network of co-authors of Thomas Hemmelgarn

This figure shows the co-authorship network connecting the top 25 collaborators of Thomas Hemmelgarn. A scholar is included among the top collaborators of Thomas Hemmelgarn based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Thomas Hemmelgarn. Thomas Hemmelgarn is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

11 of 11 papers shown
1.
Fooken, Jonas, Thomas Hemmelgarn, & Benedikt Herrmann. (2015). Improving VAT compliance random awards for tax compliance. RePEc: Research Papers in Economics. 4 indexed citations
2.
Hemmelgarn, Thomas, et al.. (2013). Tax Reforms and the Capital Structure of Banks. SSRN Electronic Journal. 5 indexed citations
3.
Fatica, Serena, et al.. (2013). The Debt-Equity Tax Bias: Consequences and Solutions. Reflets et perspectives de la vie économique. Tome LII(1). 5–18. 18 indexed citations
4.
Hemmelgarn, Thomas & Gaëtan Nicodème. (2010). The 2008 Financial Crisis and Taxation Policy. SSRN Electronic Journal. 6 indexed citations
5.
Fuest, Clemens, Thomas Hemmelgarn, & Fred Ramb. (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. SSRN Electronic Journal. 12 indexed citations
6.
Fuest, Clemens, Thomas Hemmelgarn, & Fred Ramb. (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. SSRN Electronic Journal. 4 indexed citations
7.
Becker, Johannes, Clemens Fuest, & Thomas Hemmelgarn. (2006). Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data. SSRN Electronic Journal. 50 indexed citations
8.
Fuest, Clemens, Thomas Hemmelgarn, & Fred Ramb. (2006). 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. 14(5). 605–626. 41 indexed citations
9.
Fuest, Clemens, Thomas Hemmelgarn, & Fred Ramb. (2005). Wirkungen einer EU–weiten Verlustverrechnung auf das Steueraufkommen. Wirtschaftsdienst. 85(6). 365–369. 2 indexed citations
10.
Fuest, Clemens & Thomas Hemmelgarn. (2004). Corporate tax policy, foreign firm ownership and thin capitalization. Regional Science and Urban Economics. 35(5). 508–526. 41 indexed citations
11.
Fuest, Clemens & Thomas Hemmelgarn. (2003). Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization. SSRN Electronic Journal. 52 indexed citations

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.

Explore authors with similar magnitude of impact

Rankless by CCL
2026