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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

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

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

Efficient revenue sharing and upper level governments : theory and application to Germany

Büttner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2006

government will enhance efficiency. A system of redistributive grants among governments is introduced into a standard model of … in Germany. The results suggest that attempts of state level governments to extract fiscal resources from the local …

Persistent link: https://www.econbiz.de/10010261409

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

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

Finanzwissenschaft

Brümmerhoff, Dieter; Büttner, Thiess - 2018 - 12. überarbeitete Auflage

Persistent link: https://www.econbiz.de/10011795718

Fiscal equalization as a driver of tax increases : empirical evidence from Germany

Büttner, Thiess; Krause, Manuela - 2018

This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments' tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...

Persistent link: https://www.econbiz.de/10011906300

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

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