Thiess Buettner

University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Lange Gasse 20

Nürnberg, Bavaria 90403

Germany

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

  • University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

  • CESifo (Center for Economic Studies and Ifo Institute)

SCHOLARLY PAPERS

35

DOWNLOADS

10,524

TOTAL CITATIONS

168

Scholarly Papers (35)

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1.

Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions

International Tax and Public Finance 2020, 27, 1425-1452.
Number of pages: 45 Posted: 29 Apr 2017 Last Revised: 19 Oct 2020
Thiess Buettner, Carolin Holzmann, Felix Kreidl and Hendrik Scholz
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics, Friedrich-Alexander-Universität Erlangen-Nürnberg and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 1,282 (34,483)
Citation 1

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Tax compliance; Tax evasion; Withholding taxes; Collusion; Tax fraud; Tax refunding; Cum-ex trades; Ex-dividend date; Dividend taxes; Capital gains taxes

2.

The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

ZEW Discussion Paper No. 06-68, CESifo Working Paper Series No. 1817
Number of pages: 34 Posted: 07 Oct 2006
Thiess Buettner, Michael Overesch, Ulrich Schreiber and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tübingen
Downloads 918 (55,553)
Citation 9

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Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data

3.

Intercompany Loans and Profit Shifting - Evidence from Company-Level Data

CESifo Working Paper Series No. 1959
Number of pages: 34 Posted: 18 Apr 2007
Thiess Buettner and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Tübingen
Downloads 760 (71,680)

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corporate taxation, multination corporations, tax planning, intercompany loans, tax haven, FDI, micro-level data

4.

Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’

CESifo Working Paper No. 10580
Number of pages: 42 Posted: 01 Aug 2023
Thiess Buettner, Frank Hechtner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Friedrich-Alexander-Universität Erlangen-Nürnberg and Central Bank of Ireland
Downloads 566 (104,512)
Citation 1

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tax incidence, pass-through, gender equality, feminine hygiene products, period poverty

5.

Anti Profit-Shifting Rules and Foreign Direct Investment

CESifo Working Paper Series No. 4710
Number of pages: 34 Posted: 16 Apr 2014
Thiess Buettner, Michael Overesch and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln and University of Tübingen
Downloads 527 (114,312)
Citation 2

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FDI, corporate taxation, tax competition, profit shifting, thin-capitalization rules, transfer-pricing regulations, affiliate-level data, foreign subsidiary, employment

6.

The Impact of Taxes and Public Spending on the Location of FDI: Evidence from Fdi-Flows within Europe

ZEW Discussion Paper No. 02-17
Number of pages: 28 Posted: 05 Dec 2002
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 477 (128,910)
Citation 11

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7.

Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

Downloads 471 (130,909)
Citation 44

Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

ZEW Discussion Paper No. 06-067
Number of pages: 18 Posted: 07 Oct 2006
Thiess Buettner, Michael Overesch, Ulrich Schreiber and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tübingen
Downloads 271 (239,584)
Citation 44

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Corporate Income Tax, Multinationals, Capital Structure, Firm-Level Data

Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

CESifo Working Paper Series No. 1841
Number of pages: 20 Posted: 24 Nov 2006
Thiess Buettner, Michael Overesch, Ulrich Schreiber and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tübingen
Downloads 200 (323,025)

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corporate income tax, multinationals, capital structure, firm-level data

8.

Economic Effects of Vat Reform in Germany

ZEW - Centre for European Economic Research Discussion Paper No. 06-030
Number of pages: 36 Posted: 22 May 2006 Last Revised: 26 Aug 2008
Stefan Boeters, Christoph Böhringer, Thiess Buettner and Margit Kraus
CPB Netherlands Bureau of Economic Policy Analysis, University of Oldenburg - Economic Policy, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and ZEW – Leibniz Centre for European Economic Research
Downloads 445 (140,222)
Citation 7

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VAT, tax reforms, distribution, efficiency, applied general equilibrium

9.

Welfare Cost of the Real Estate Transfer Tax

CESifo Working Paper Series No. 6321
Number of pages: 27 Posted: 28 Feb 2017
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 436 (143,479)

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real estate transfer tax, marginal cost of funds, tax rate elasticity of the tax base, tax avoidance

10.

Unit Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT

American Economic Journal: Economic Policy (forthcoming)
Number of pages: 78 Posted: 11 Aug 2017 Last Revised: 15 Sep 2020
Thiess Buettner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Central Bank of Ireland
Downloads 428 (146,617)
Citation 18

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Fiscal Policy; Consumption Tax; Price Pass-Through; Intertemporal Substitution; Durable Goods

11.

Public Sector Centralization and Productivity Growth: Reviewing the German Experience

ZEW Discussion Paper No. 02-03
Number of pages: 38 Posted: 08 Aug 2002
Thiess Buettner, Alexej Behnisch and Dan Stegarescu
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Bangor University - Department of International Politics and Center for European Economic Research (ZEW)
Downloads 342 (188,465)
Citation 7

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Public sector centralization, public inputs, economic growth, fiscal federalism

12.

Local Business Taxation and Competition for Capital: The Choice of the Tax Rate

Number of pages: 34 Posted: 01 May 2001
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 304 (213,908)
Citation 5

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Local Public Finance, Tax Competition, Instrumental Variables, Spatial Econometrics, Business Taxation

13.

Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States

ZEW - Centre for European Economic Research Discussion Paper No. 04-018
Number of pages: 21 Posted: 27 May 2004 Last Revised: 14 Aug 2008
Thiess Buettner, Robert Schwager and Dan Stegarescu
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Center for European Economic Research (ZEW) and Center for European Economic Research (ZEW)
Downloads 297 (219,234)
Citation 10

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agglomeration, cost of public services, local public goods

14.

Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany

Number of pages: 29 Posted: 23 Aug 2001
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 273 (239,415)
Citation 1

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Capital Income Taxation, Public Inputs, Local Public Finance, Spatial Econometrics, Business Tax (Gewerbesteuer)

15.

Revenue Forecasting Practices: Differences Across Countries and Consequences for Forecasting Performance

CESifo Working Paper Series No. 2628
Number of pages: 32 Posted: 22 Apr 2009
Thiess Buettner and Bjoern Kauder
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 233 (280,463)

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revenue forecasting, international comparison, OECD countries, forecast error

16.

Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany

Downloads 209 (311,229)
Citation 14

Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany

CESifo Working Paper Series No. 1656
Number of pages: 38 Posted: 23 Feb 2006
Thiess Buettner, Sebastian Hauptmeier and Robert Schwager
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, European Central Bank (ECB) - Directorate General Economics and Center for European Economic Research (ZEW)
Downloads 131 (467,614)

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fiscal equalization, tax competition, fiscal federalism, Germany

Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany

ZEW - Centre for European Economic Research Discussion Paper No. 06-013
Number of pages: 39 Posted: 10 Mar 2006 Last Revised: 26 Aug 2008
Thiess Buettner, Sebastian Hauptmeier and Robert Schwager
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, European Central Bank (ECB) - Directorate General Economics and Center for European Economic Research (ZEW)
Downloads 78 (675,078)
Citation 14

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Fiscal Equalization, Tax Competition, Fiscal Federalism

17.

City Competition for the Creative Class

CESifo Working Paper Series No. 4417
Number of pages: 40 Posted: 16 Oct 2013
Thiess Buettner and Eckhard Janeba
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Mannheim - Department of Economics
Downloads 205 (316,954)
Citation 7

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fiscal competition, creative class, cultural amenities, theater subsidies, tax autonomy, capitalization, individual earnings

18.

Internal Debt and Multinationals' Tax Planning - Empirical Evidence from Panel Data

Number of pages: 27 Posted: 23 Jan 2009
Thiess Buettner and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Tübingen
Downloads 200 (324,229)
Citation 1

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Capital Structure, Multinational Corporations, Internal Debt, Corporate Taxation

19.

The Dynamics of Municipal Fiscal Adjustment

Number of pages: 32 Posted: 21 Feb 2002
Thiess Buettner and David E. Wildasin
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Kentucky
Downloads 197 (328,859)
Citation 3

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20.

Fiscal Externalities in Local Tax Competition: Empirical Evidence from a Panel of German Jurisdictions

ZEW Discussion Paper No. 01-11
Number of pages: 28 Posted: 10 Nov 2003
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 183 (352,072)
Citation 2

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Local Capital Taxation, Fiscal Externalities, Tax Competition, Fiscal Equalization Grant, Empirical Investigation, Panel Data, Generalized Method of Moments

21.

Labor Market Effects of Economic Integration - the Impact of Re-Unification in German Border Regions

Downloads 180 (357,199)

Labor Market Effects of Economic Integration - the Impact of Re-Unification in German Border Regions

Number of pages: 34 Posted: 12 May 2004
Thiess Buettner and Johannes Rincke
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Ludwig Maximilian University of Munich (LMU)
Downloads 180 (356,425)

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economic integration, border regions, EU enlargement, German re-unification, differences in differences estimation

Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions

German Economic Review, Vol. 8, No. 4, pp. 536-560
Posted: 21 Apr 2008
Johannes Rincke and Thiess Buettner
Ludwig Maximilian University of Munich (LMU) and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

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Economic Integration, Border Regions, EU Enlargement, German Re-Unification, Differences in Differences Estimation

22.

The Incentive Effect of Fiscal Equalization Transfers on Tax Policy

Number of pages: 39 Posted: 17 Feb 2005
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 170 (375,759)
Citation 11

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fiscal equalization, tax competition, fiscal federalism, incentive effect of taxation, regression discontinuity

23.

Tax Planning of Married Couples and Intra-Household Income Inequality

Journal of Public Economics, Forthcoming
Number of pages: 47 Posted: 13 Aug 2017 Last Revised: 20 Mar 2020
Thiess Buettner, Katharina Erbe and Veronika Grimm
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - School of Business & Economics
Downloads 168 (379,607)

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Tax Planning; Tax Avoidance; Tax Arbitrage; Married Couples; Separate Taxation; Family Decision Making; Gender Differences; Payroll Tax; Individual Tax Returns

24.

The Role of the Corporate Income Tax as an Automatic Stabilizer

CESifo Working Paper Series No. 2798
Number of pages: 24 Posted: 08 Dec 2009
Thiess Buettner and Clemens Fuest
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 167 (381,585)

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corporate income tax, stabilization, capital market restrictions, loss offset, firm-level data

25.

Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects

CESifo Working Paper No. 7462
Number of pages: 21 Posted: 21 Feb 2019
Thiess Buettner and Carolin Holzmann
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Institute of Economics
Downloads 147 (424,802)

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FDI, double taxation, dividend exemption, tax competition, synthetic-control method, ultimate investor country

26.

Strategic Consolidation Under Formula Apportionment

CESifo Working Paper Series No. 2484
Number of pages: 35 Posted: 08 Dec 2008
Thiess Buettner, Nadine Riedel and Marco Runkel
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Oxford University CBT and University of Munich - Department of Economics
Downloads 147 (424,802)
Citation 7

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corporate taxation, formula apportionment, micro data

27.

Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?

Downloads 131 (466,091)

Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?

CESifo Working Paper No. 10054
Number of pages: 62 Posted: 03 Nov 2022
Thiess Buettner, Boryana Madzharova and Orlando Zaddach
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Central Bank of Ireland and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 70 (718,167)

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tax compliance, value-added tax, income tax credit, third-party reporting

Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?

Number of pages: 52 Posted: 04 Sep 2021
Thiess Buettner, Boryana Madzharova and Orlando Zaddach
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Central Bank of Ireland and Independent
Downloads 61 (773,958)

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Tax evasion, Value-added tax, Income tax credit, Third-party reporting

28.

Tax Competition Effects of a Minimum Tax Rate: Empirical Evidence from German Municipalities

Number of pages: 49 Posted: 12 Apr 2022
Thiess Buettner and Maximilian Poehnlein
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 123 (489,819)

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Tax Competition, Minimum Tax, Local Business Tax

29.

WTO Membership and the Shift to Consumption Taxes

CESifo Working Paper Series No. 6052
Number of pages: 42 Posted: 12 Oct 2016
Thiess Buettner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Central Bank of Ireland
Downloads 116 (512,122)
Citation 1

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trade liberalization, tax reform, value added tax, GATT, WTO, anticipation effects, synthetic control group method

30.

Cities in Fiscal Equalization

CESifo Working Paper Series No. 2447
Number of pages: 39 Posted: 09 Nov 2008
Thiess Buettner and Federic Holm-Hadulla
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and European Central Bank (ECB)
Downloads 110 (533,029)

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revenue sharing, fiscal equalization, agglomeration, tax competition, municipal finance

31.

Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs

CESifo Working Paper No. 9048
Number of pages: 64 Posted: 05 May 2021
Thiess Buettner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Central Bank of Ireland
Downloads 93 (598,981)
Citation 1

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32.

Land Use and Fiscal Competition

CESifo Working Paper No. 8958
Number of pages: 53 Posted: 26 Mar 2021
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 86 (628,746)

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33.

Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals

Bundesbank Series 1 Discussion Paper No. 2005,17
Number of pages: 36 Posted: 08 Jun 2016
Thiess Buettner and Martin Ruf
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Tübingen
Downloads 69 (712,263)
Citation 5

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Location, FDI, Taxes, Firm-Level Panel Data, Fixed-Effects Logit Model

34.

Improvements and Future Challenges for the Research Infrastructure in Public Finance

RatSWD Working Paper No. 64
Number of pages: 13 Posted: 14 Aug 2009
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 64 (741,131)

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empirical research, public finance, budgetary statistics, revenue statistics, micro-level data, taxpayer data

35.

Reinventing Europe: Introduction

CESifo Economic Studies, Vol. 55, Issue 1, pp. 1-14, 2009
Posted: 17 Mar 2009
Massimo Bordignon, Thiess Buettner and Rick van der Ploeg
Universita Cattolica, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Oxford

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European Union, voting, ideology, party discipline, allegiance, budget approval, legislation, political economy, structural reform, fiscal rules, subsidiarity, institutional reform