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

SCHOLARLY PAPERS

9

DOWNLOADS

2,038

SSRN CITATIONS

5

CROSSREF CITATIONS

13

Scholarly Papers (9)

1.

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

Number of pages: 45 Posted: 29 Apr 2017 Last Revised: 06 Mar 2020
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 948 (24,798)
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.

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 Tuebingen
Downloads 447 (67,353)

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

3.

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 161 (193,479)

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

4.

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 154 (200,995)
Citation 4

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

5.

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

Number of pages: 75 Posted: 11 Aug 2017 Last Revised: 04 Sep 2019
Thiess Buettner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 128 (233,132)

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

6.

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 84 (310,862)

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

7.

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 University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 68 (350,824)

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

8.

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 26 (511,436)

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

9.

Subsidies for Energy Efficient Appliances: Consumer Response and Program Design

Number of pages: 49 Posted: 27 Nov 2019
Thiess Buettner and Boryana Madzharova
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 22 (534,858)

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Product Subsidy, Replacement, Energy Efficiency, Durable Goods, Household Appliances