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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 2001
empirical implications are tested using a large panel of jurisdictions in Germany, which have discretion in setting the local …
Persistent link: https://www.econbiz.de/10011398100
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City size and the demand for local public goods
Büttner, Thiess; Holm-Hadulla, Fédéric - In: Regional science & urban economics 43 (2013) 1, pp. 16-21
Persistent link: https://www.econbiz.de/10009715780
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Determinants of tax rates in local capital income taxation : a theoretical model and evidence from Germany
Büttner, Thiess - 1999
) in West Germany. Taking into account possible competition effects, tax rates are found to be positively related to the …
Persistent link: https://www.econbiz.de/10009781689
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Der internationale Steuerwettbewerb aus Unternehmenssicht : Jahresmonitor der Stiftung Familienunternehmen
Wohlrabe, Klaus; Rathje, Ann-Christin - Ifo Institut; Stiftung Familienunternehmen - 2018
Persistent link: https://www.econbiz.de/10012137727
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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 1998
in West Germany's districts. The results indicate that collection rates are set in response to the fiscal decisions of …
Persistent link: https://www.econbiz.de/10011621715
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Finanzwissenschaft
Brümmerhoff, Dieter; Büttner, Thiess - 2018 - 12. überarbeitete Auflage
Persistent link: https://www.econbiz.de/10011795718
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Auswirkungen der US-Steuerreform auf deutsche Unternehmen : Ergebnisse einer Unternehmensumfrage
Krolage, Carla; Wohlrabe, Klaus - In: Ifo-Schnelldienst 71 (2018) 7, pp. 74-76
Die US-Steuerreform sieht deutliche Steuersenkungen, aber ebenfalls potenziell belastende Maßnahmen für ausländische Unternehmen vor. Die Reform wird voraussichtlich das Wirtschaftswachstum in den USA ankurbeln. Jedoch werden die Auswirkungen der Reform auf andere Länder kontrovers...
Persistent link: https://www.econbiz.de/10011812945
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Labor market effects of economic integration : the impact of re-unification in German border regions
Büttner, Thiess; Rincke, Johannes - 2004
The paper argues that economic integration causes problems for the labor market of high-wage countries due to cross-border labor mobility and the accompanying increase in labor supply. Empirical evidence is provided from an analysis of regional labor market effects of German re-unification. In...
Persistent link: https://www.econbiz.de/10011402446
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Regional stabilization by fiscal equalization? : theoretical considerations and empirical evidence from Germany
Büttner, Thiess - 1999
actually favors stabilization. In an empirical analysis for Germany, the paper adds support for the finding of significant … regional stabilization by fiscal flows. The results indicate that about 17 % of GDP variation across West Germany's states has … been removed by fiscal flows during the last two decades. Thus, in Germany where the fiscal federalism is criticised for …
Persistent link: https://www.econbiz.de/10011442662
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Labor market effects of economic integration : the impact of re-unification in German border regions
Büttner, Thiess; Rincke, Johannes - 2004
Persistent link: https://www.econbiz.de/10002048605