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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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Fiscal externalities in local tax competition : empirical evidence from a panel of German jurisdictions
Büttner, Thiess - 2001
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...
Persistent link: https://www.econbiz.de/10011445920
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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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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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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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Tax base effects and fiscal externalities of local capital taxation : evidence from a panel of German jurisdictions
Büttner, Thiess - In: Journal of urban economics 54 (2003) 1, pp. 110-128
Persistent link: https://www.econbiz.de/10001780531
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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