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

31

DOWNLOADS

7,213

SSRN CITATIONS

109

CROSSREF CITATIONS

180

Scholarly Papers (31)

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 1,022 (23,895)
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 Tuebingen
Downloads 859 (30,665)
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

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 Tuebingen
Downloads 588 (51,075)

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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

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 452 (70,950)

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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 Tuebingen
Downloads 229 (148,951)
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
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 173 (193,272)

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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 383 (86,209)
Citation 6

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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 363 (91,763)
Citation 9

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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 260 (131,871)
Citation 3

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

9.

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 244 (140,513)

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

10.

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 214 (159,247)
Citation 10

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agglomeration, cost of public services, local public 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 203 (167,344)
Citation 3

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

12.

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 200 (169,745)

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

13.

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 184 (183,108)

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

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 163 (203,547)

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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.

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 Tuebingen
Downloads 158 (208,815)
Citation 1

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Capital Structure, Multinational Corporations, Internal Debt, Corporate Taxation

16.

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 (208,815)
Citation 2

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

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 156 (211,100)
Citation 5

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

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 155 (212,263)
Citation 2

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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 99 (298,878)

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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 53 (426,523)
Citation 14

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Fiscal Equalization, Tax Competition, Fiscal Federalism

20.

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 148 (220,396)

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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 135 (237,311)
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

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 119 (261,238)
Citation 1

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

23.

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 112 (272,801)
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 89 (317,666)

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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

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 83 (331,699)

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

26.

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 70 (365,597)
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 (438,032)

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

28.

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 37 (484,037)

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

29.

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 34 (497,998)

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

30.

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 22 (565,595)
Citation 5

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

31.

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