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

33

DOWNLOADS

7,670

SSRN CITATIONS

123

CROSSREF CITATIONS

148

Scholarly Papers (33)

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
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 1,100 (25,209)
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
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of TuebingenETH Zurich
Downloads 869 (35,202)
Citation 1

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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

Number of pages: 34 Posted: 18 Apr 2007
Thiess Buettner, Georg Wamser and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of TuebingenETH Zurich
Downloads 623 (55,081)

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

4.

Anti Profit-Shifting Rules and Foreign Direct Investment

Number of pages: 34 Posted: 16 Apr 2014
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln and University of TuebingenETH Zurich
Downloads 462 (79,833)
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

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
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of TuebingenETH Zurich
Downloads 243 (160,526)
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

Number of pages: 20 Posted: 24 Nov 2006
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of TuebingenETH Zurich
Downloads 177 (215,730)

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

6.

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
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 388 (97,899)
Citation 7

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

7.

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 386 (98,483)
Citation 10

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8.

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 264 (148,313)
Citation 3

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

9.

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 University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 262 (149,443)
Citation 3

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

10.

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 246 (159,142)

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

11.

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 244 (160,396)
Citation 10

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agglomeration, cost of public services, local public goods

12.

Welfare Cost of the Real Estate Transfer Tax

Number of pages: 27 Posted: 28 Feb 2017
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 242 (161,672)

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

13.

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 219 (177,923)
Citation 5

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

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 167 (226,906)

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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

15.

City Competition for the Creative Class

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 163 (231,349)
Citation 7

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

16.

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

Number of pages: 27 Posted: 23 Jan 2009
Thiess Buettner, Georg Wamser and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of TuebingenETH Zurich
Downloads 162 (232,504)
Citation 1

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Capital Structure, Multinational Corporations, Internal Debt, Corporate Taxation

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

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 103 (329,355)

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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 56 (468,669)
Citation 14

Abstract:

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Fiscal Equalization, Tax Competition, Fiscal Federalism

18.

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 159 (236,246)
Citation 3

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19.

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 158 (237,518)
Citation 2

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

20.

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

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 155 (241,253)

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revenue forecasting, international comparison, OECD countries, forecast error

21.

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 137 (266,567)
Citation 3

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

22.

The Role of the Corporate Income Tax as an Automatic Stabilizer

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 125 (285,692)
Citation 1

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

23.

Strategic Consolidation Under Formula Apportionment

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 120 (294,266)
Citation 2

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corporate taxation, formula apportionment, micro data

24.

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 109 (314,871)

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

25.

Cities in Fiscal Equalization

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 92 (351,783)

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

26.

WTO Membership and the Shift to Consumption Taxes

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 74 (400,365)
Citation 1

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

27.

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 48 (493,633)

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

28.

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

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 42 (520,481)

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

29.

Land Use and Fiscal Competition

Number of pages: 53 Posted: 26 Mar 2021
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 26 (607,938)

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30.

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

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 26 (607,938)
Citation 5

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

31.

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, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Independent
Downloads 14 (693,722)

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

32.

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

Number of pages: 64 Posted: 05 May 2021
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 9 (733,068)

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33.

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