Thiess Büttner

CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute

Poschinger Str. 5

Munich, 01069

Germany

Ludwig Maximilian University of Munich (LMU)

Geschwister-Scholl-Platz 1

Munich, DE Bavaria 80539

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

244

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (2)

1.

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

Bundesbank Series 1 Discussion Paper No. 2008,03
Number of pages: 56 Posted: 08 Jun 2016
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 225 (137,092)

Abstract:

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

2.

Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany

CESifo Working Paper No. 7260
Number of pages: 39 Posted: 31 Oct 2018
Thiess Büttner and Manuela Krause
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 19 (533,166)

Abstract:

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fiscal equalization, tax autonomy, real estate transfer tax