Access Statistics for Thiess Büttner

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Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States 0 0 0 79 3 5 6 288
Anti Profit-Shifting Rules and Foreign Direct Investment 0 0 1 113 0 2 7 352
Central wage bargaining and local wage flexibility: evidence from the entire wage distribution 0 0 0 54 0 1 1 262
Cities in Fiscal Equalization 0 1 1 85 0 2 3 228
City Competition for the Creative Class 0 0 0 42 1 2 5 88
City Competition for the Creative Class 0 0 0 25 1 3 5 102
Commercial Land Use and Interjurisdictional Competition 0 0 0 30 1 4 6 48
Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution 0 0 3 76 4 5 14 147
Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany 0 1 1 203 0 1 3 1,340
Die Zukunft der EU-Finanzen: Arbeitspapiere im Rahmen des BMF-Forschungsvorhabens fe 1/14 0 0 0 2 0 2 2 12
Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany 0 0 0 46 2 3 3 36
Does active labour market policy affect structural unemployment? An empirical investigation for West German regions, 1986 to 1993 0 0 1 25 2 5 8 77
Economic Effects of VAT Reform in Germany 0 0 1 418 6 6 10 1,294
Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany 0 0 0 68 1 2 4 312
Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany 0 0 0 157 2 3 3 650
Equalization Transfers and Dynamic Fiscal Adjustment: Results for German Municipalities and a US-German Comparison 0 1 1 120 0 2 3 262
Externalities, location, and regional development: Evidence from German district data 0 0 0 4 0 1 1 22
FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services 0 0 1 185 4 7 17 1,211
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany 0 0 0 56 2 6 8 84
Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions 0 0 0 233 0 1 4 1,210
Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer 0 0 0 23 1 2 4 69
Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen 0 0 0 20 0 0 0 141
Improvements and Future Challenges for the Research Infrastructure in Public Finance 0 0 0 31 2 2 2 130
Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion? 0 0 2 25 0 1 5 24
Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft 0 0 0 13 0 1 1 196
Intercompany Loans and Profit Shifting – Evidence from Company-Level Data 0 1 2 343 1 7 14 1,579
Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data 0 0 0 264 4 10 12 929
Komplementäre Standortentscheidungen und die räumliche Verteilung der Produktion 0 0 0 5 2 5 5 29
Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions 0 0 0 436 1 5 8 1,651
Land Use and Fiscal Competition 0 0 0 15 1 1 3 26
Local Business Taxation and Competition for Capital: The Choice of the Tax Rate 0 1 1 386 1 4 5 1,084
Local Business Taxation and Competition for Capital: The Choice of the Tax Rate 0 0 0 44 1 2 4 168
Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate 0 0 0 51 1 2 2 153
Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders 0 0 0 67 4 6 7 307
Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders 0 0 0 106 2 2 3 413
Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders 0 0 0 0 1 3 3 12
Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders 0 0 0 0 2 5 7 12
Local Determinants of Crime: Distinguishing between Resident and Non-resident Offenders 0 0 1 21 0 3 9 123
Local determination of the crime: distinguishing between resident and non-resident offenders 0 0 0 0 0 1 2 3
Local wages and sectoral wage bargaining in Germany 0 0 0 2 0 5 6 31
Lokale Determinanten der Kriminalität und Tätermobilität: eine empirische Studie mit Gemeindedaten 0 0 0 0 1 2 3 12
Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells 0 0 0 25 1 4 4 127
Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen 0 0 0 0 0 1 2 3
Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen - Aktualisierung 0 0 0 2 0 0 3 7
Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs 0 0 0 10 0 3 6 27
Public Sector Centralization and Productivity Growth: Reviewing the German Experience 0 0 0 141 1 4 7 893
Quality of Life in the Regions - Results for German Counties 0 0 0 133 2 6 7 886
Reform der Gemeindefinanzen 0 0 0 92 4 7 10 258
Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany 0 0 0 114 2 2 4 950
Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen 0 0 3 115 2 3 7 552
Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance 0 0 5 294 1 5 12 760
Spatial Implications of Minimum Wages 0 1 1 95 1 9 14 331
Stabilisierungsbeitrag der Finanzpolitik 0 0 0 0 0 1 1 26
Steuerflucht und Steueroasen 0 0 0 0 0 7 10 110
Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany 0 0 0 105 4 5 12 399
Strategic Consolidation under Formula Apportionment 0 0 0 35 0 3 3 134
Strategic Consolidation under Formula Apportionment 0 0 0 66 2 3 6 357
Subsidies for Energy Efficient Appliances: Program Design and Consumer Response 0 0 0 14 0 1 4 38
Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects 0 1 1 75 6 9 9 153
Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries 0 0 0 23 1 3 5 29
Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals 0 0 0 64 1 2 2 224
Tax incentives and the location of FDI: evidence from a panel of German multinationals 0 0 0 405 6 8 10 1,182
Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals 0 0 0 268 3 10 12 895
Taxation and capital structure choice: evidence from a panel of German multinationals 0 0 1 154 3 6 8 480
Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’ 0 1 3 27 2 6 13 48
The Dynamics of Municipal Fiscal Adjustment 0 0 2 97 1 1 4 294
The Dynamics of Municipal Fiscal Adjustment 0 0 0 226 2 8 9 545
The Dynamics of Municipal Fiscal Adjustment 0 0 0 88 0 2 2 321
The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables 0 1 2 58 2 4 11 124
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions 0 0 0 324 2 4 5 1,261
The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions 0 0 0 190 0 2 2 813
The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions 0 0 0 492 2 3 12 2,322
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy 0 0 0 366 0 3 9 993
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy 0 0 1 245 5 7 13 840
The Role of the Corporate Income Tax as an Automatic Stabilizer 0 0 0 235 0 4 4 1,150
The impact of taxes and public spending on the location of FDI: evidence from FDI-flows within Europe 0 0 2 238 1 3 8 826
The impact of thin-capitalization rules on multinationals' financing and investment decisions 0 0 1 281 4 4 7 1,021
The new Laender as an industry location in unified Germany 0 0 0 2 1 3 3 37
WTO Membership and the Shift to Consumption Taxes 0 0 0 21 3 7 8 80
WTO Membership and the Shift to Consumption Taxes 0 0 0 17 0 1 2 44
Welfare Cost of the Real Estate Transfer Tax 0 0 1 55 1 3 8 87
Welfare Cost of the Real Estate Transfer Tax 0 0 0 82 20 26 30 225
Why Pay More? Tax Planning of Married Couples 0 1 1 38 3 8 9 56
Wie gut sind Prognosen?: Eine Überprüfung der Vorhersagen der Gemeinschaftsdiagnose und des DIW am Beispiel des BSP 0 0 0 6 0 0 0 72
Zur Reform der Einlagensicherung: Elemente einer anreizkompatiblen Europäischen Rückversicherung 0 0 0 19 1 6 7 45
Total Working Papers 0 10 40 9,210 144 339 542 35,142

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Anti profit-shifting rules and foreign direct investment 0 0 8 112 2 6 26 415
Auf Sand gebaut: Das strukturelle Defizit im Auf und Ab der Konjunktur 0 0 0 14 2 3 4 133
Auswirkungen einer Länderfusion auf die öffentlichen Finanzen am Beispiel von Schleswig-Holstein und Hamburg 0 0 0 39 1 4 6 155
Banning Products with Low Energy Efficiency: Market Response and Adjustment Cost 0 0 4 6 2 5 15 20
Belastung durch Unternehmensteuern in Deutschland senken – ist das der richtige Weg? 0 0 1 5 1 1 3 19
Bildung einer Fiskalunion: Ein wirkungsvolles Instrument zur Stabilisierung der Eurozone? 0 0 1 16 3 4 6 76
Buchbesprechungen / Book Reviews 0 0 0 0 1 2 2 2
Bundeshaushalt 2025: Zweifel am Regierungsentwurf 0 0 0 0 4 8 18 18
Caveat Emptor: Gläubigerschutz ist keine Lösung 0 0 0 5 1 1 1 75
City competition for the creative class 0 0 2 20 1 4 10 104
City size and the demand for local public goods 0 0 1 78 3 12 13 309
Climate change: fiscal and international trade issues—introduction 0 0 0 9 1 2 2 57
Der Mindestlohn und die räumliche Lohnstruktur in Deutschland 0 0 0 92 1 3 4 366
Determinants of Business Fixed Investment: Evidence from German Firm-Level Data 0 0 0 4 0 1 4 111
Determinants of Business Fixed Investment: Evidence from German Firm-Level Data 0 0 0 0 1 2 7 14
Determinants of Business Fixed Investment: Evidence from German Firm-Level Data 0 0 0 125 1 5 14 2,547
Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany 0 0 0 0 1 2 6 211
Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen 0 3 5 40 1 6 11 130
Die Lohnkurve in den westdeutschen Kreisen: eine Analyse auf der Basis regionaler Durchschnittslöhne (The Wage Curve in West German districts: an analysis using local average wages) 0 0 0 21 0 2 2 91
Die Zukunft der EU-Finanzen: Neue Wege der Finanzierung und der Verteilung? 0 0 0 12 0 3 7 59
Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer 0 0 1 17 1 4 6 61
Economic effects of VAT reforms in Germany 0 0 0 124 2 3 6 386
Editorial Note: ITAX is now accepting short papers 0 0 3 3 0 3 7 7
Editorial Note: International Tax and Public Finance editors 0 0 2 2 0 0 13 13
Editorial: Centralisation or Decentralisation of European Fiscal Rules? 0 0 0 0 2 2 6 8
Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany 0 0 0 32 1 7 8 127
Eine Bodenwertsteuer als Grundsteuer? 0 0 1 11 2 3 5 37
Einmalige Vermögensabgaben? 0 0 0 1 0 0 4 13
Finanzplanung: Die Krise hat Konjunktur 0 0 0 0 0 1 1 4
Fiscal Equalization in Europe – Introduction 0 0 0 5 1 3 3 29
Fiscal Equalization: The Case of German Municipalities 0 0 2 5 2 2 7 18
Fiscal equalization as a driver of tax increases: empirical evidence from Germany 0 1 2 25 3 14 21 79
Fiscal federalism and interstate risk sharing: empirical evidence from Germany 0 0 1 126 1 2 3 301
Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer 0 0 1 14 2 5 8 64
Gelockerte Schuldenbremse: Einhaltung der EUFiskalregeln wird wieder zur Herausforderung 0 0 1 1 1 2 6 6
Gestiegene finanzpolitische Unsicherheit – zur Finanzpolitik des Bundes nach dem Urteil zum zweiten Nachtragshaushalt 2021 0 0 1 1 0 0 1 3
Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen 0 0 0 45 0 1 1 329
Income tax credits for consumer services: A tool for tackling VAT evasion? 0 1 5 8 1 6 12 39
Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data 3 3 10 345 4 9 23 865
Kurz kommentiert 0 0 0 1 0 1 3 16
Labor Market Effects of Economic Integration: The Impact of Re-Unification in German Border Regions 0 0 0 1 1 2 5 10
Labor Market Effects of Economic Integration: The Impact of Re‐Unification in German Border Regions 0 0 0 3 1 5 5 22
Lebensqualität in den Regionen: Erste Ergebnisse für Deutschland 0 0 0 40 0 2 3 206
Local business taxation and competition for capital: the choice of the tax rate 0 0 0 193 1 5 7 492
Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences 0 0 0 19 1 2 4 104
Nach der Wahl: Was sind die wichtigsten wirtschaftspolitischen Herausforderungen? 0 0 0 1 0 2 3 14
Neuregelung des bundesstaatlichen Finanzausgleichs: Umverteilungs- und Verbleibseffekte 0 0 0 10 1 3 4 32
New directions in fiscal federalism: Introduction 0 0 0 86 0 2 5 181
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union? 0 0 1 17 3 5 7 39
Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten 0 0 0 1 0 1 1 12
Plädoyer zur gesetzlichen Regelung des Streikrechts – eine Replik 0 0 0 2 0 1 3 18
Political biases despite external expert participation? An empirical analysis of tax revenue forecasts in Germany 0 1 1 15 2 7 11 71
Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost-Effectiveness of Rebate Programs 1 2 3 3 1 6 14 15
Quality of life in the regions: results for German Counties 0 0 1 93 1 4 9 228
Reform des Länderfinanzausgleichs 0 0 0 2 2 2 3 30
Reinventing Europe: Introduction 0 0 0 28 0 0 0 80
Releasing the Brake: Germany’s National Fiscal Rule No Longer Ensures Compliance with European Fiscal Rules 0 0 3 7 2 3 10 22
Restricted interest deductibility and multinationals’ use of internal debt finance 0 0 2 36 1 3 9 121
Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance 0 0 0 57 0 2 4 207
Revenue and welfare effects of financial sector VAT exemption 0 0 3 61 1 4 10 190
Sonderhaushalte: Ungebremste Verschuldung 0 0 0 0 1 1 3 3
Spatial Implications of Minimum Wages 0 0 0 24 0 0 0 122
Staatsverschuldung: Privilegien des Staates auf dem Prüfstand 0 0 0 3 1 2 3 55
Steuerflucht und Steueroasen 0 0 0 33 1 3 3 122
Steuerschätzung im internationalen Vergleich 0 0 0 41 0 2 3 139
Steuerwettbewerb und Finanzausgleich 0 0 0 47 1 4 4 174
Strategic Consolidation Under Formula Apportionment 0 0 0 62 2 6 8 176
Symposium on New Directions in Fiscal Federalism: An Introduction 0 0 0 3 1 2 2 34
Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance 0 0 0 64 1 3 5 211
Tax base effects and fiscal externalities of local capital taxation: evidence from a panel of German jurisdictions 0 0 1 308 0 3 8 710
Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities 1 1 5 9 5 11 30 47
Tax incentives and the location of FDI: Evidence from a panel of German multinationals 0 0 0 271 2 4 11 810
Tax planning of married couples and intra-household income inequality 0 1 3 28 2 5 12 143
Taxation and capital structure choice--Evidence from a panel of German multinationals 0 0 2 102 3 7 12 297
Taxation, Fiscal Redistribution, and Local Land Use Regulation 0 0 3 6 0 0 6 15
Taxes and gender equality: The incidence of the ‘tampon tax’ 1 1 1 1 5 12 16 16
The contribution of equalization transfers to fiscal adjustment: Empirical results for German municipalities and a US-German comparison 0 0 2 69 5 10 18 280
The dynamics of municipal fiscal adjustment 0 1 3 213 2 7 15 548
The effect of unemployment, aggregate wages, and spatial contiguity on local wages: An investigation with German district level data 0 0 0 161 0 2 6 1,284
The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals 0 0 0 82 3 3 4 217
The impact of thin-capitalization rules on the capital structure of multinational firms 0 4 18 470 4 17 60 1,371
The incentive effect of fiscal equalization transfers on tax policy 0 1 3 314 4 8 18 746
The role of the corporate income tax as an automatic stabilizer 0 1 3 60 1 2 9 236
Unemployment disparities and regional wage flexibility: comparing EU members and EU-accession countries 0 0 0 61 2 2 2 153
Union auf Pump 0 0 0 0 0 2 2 5
Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT 0 0 3 23 2 3 11 73
VAT fraud and reverse charge: empirical evidence from VAT return data 0 0 6 18 5 10 25 86
WTO membership and the shift to consumption taxes 0 0 1 20 1 2 7 124
Withholding-tax non-compliance: the case of cum-ex stock-market transactions 2 3 4 17 5 9 18 86
Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates 0 0 2 44 1 6 10 188
Zentralisierung oder Dezentralisierung der europäischen Fiskalregeln? Zum Reformvorschlag der EU-Kommission 0 0 1 1 5 6 8 8
Zur finanzpolitischen Herausforderung der gestiegenen Staatsquote 0 0 0 0 3 3 3 3
ifo Konjunkturprognose 2009: Deutsche Wirtschaft in der Rezession 0 0 0 33 1 1 2 184
Übernivellierung der Einnahmen aus der Grunderwerbsteuer im künftigen Finanzausgleich 0 0 0 4 1 2 4 34
Total Journal Articles 8 24 127 4,631 138 365 770 18,111
1 registered items for which data could not be found

Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
AccessLab: Regional Labour Market Adjustments in the Accession Candidate Countries. Materials No 1 0 0 0 0 1 5 8 24
Adjustment Capability of Regional Labour Markets 0 0 0 2 2 4 8 21
Allokative und distributive Effekte einer Abschaffung des ermäßigten Umsatzsteuersatzes: Dienstleistungsauftrag des BMF. Kurzfassung 0 0 1 7 0 0 2 55
Analyse und Weiterentwicklung des kommunalen Finanzausgleichs in Nordrhein-Westfalen 0 0 1 24 3 11 13 227
Calculation of GDP elasticities of public expenditure and revenue for forecasting purposes and a discussion of their volatility: Study commissioned by the Bundesministerium der Finanzen (06/05) 0 0 1 20 2 6 8 313
Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities 0 0 0 4 2 4 4 109
Der Beitrag der Familienunternehmen zum Steueraufkommen in Deutschland: Entwicklung der Steuern von Einkommen und Ertrag 0 0 0 0 1 2 2 7
Der Beitrag des öffentlichen Sektors zur Wertschöpfung: Messprobleme und Lösungsansätze 0 0 0 7 5 6 6 99
Der kommunale Finanzausgleich in Mecklenburg-Vorpommern: langfristige Entwicklung und Reformperspektiven; Teil I: Der vertikale Finanzausgleich; Gutachten im Auftrag des Innenministeriums des Landes Mecklenburg-Vorpommern 0 0 0 8 0 2 3 184
Der kommunale Finanzausgleich in Mecklenburg-Vorpommern: langfristige Entwicklung und Reformperspektiven; Teil II: Der horizontale Finanzausgleich; Gutachten im Auftrag des Innenministeriums des Landes Mecklenburg-Vorpommern 0 0 0 2 0 1 9 170
Die Reform des kommunalen Finanzausgleichs und der Kreisstruktur in Mecklenburg-Vorpommern: Eine finanzwissenschaftliche Analyse der Auswirkungen auf Landkreise, Städte und Gemeinden 0 0 0 6 1 1 1 160
Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht: Dienstleistungsauftrag des BMF (Projektnummer 09/03). Kurzfassung, 27.02.04 0 0 1 9 0 2 4 64
Evaluation of the experimentation clause in par. 6c SGB II: Macroanalysis and Regional Comparisons (Field 4) 0 0 0 0 2 4 4 167
Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz 0 0 0 12 1 2 3 105
Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft 0 0 0 0 1 2 2 44
Methods of Revenue Forecasting: An International Comparison 0 0 1 10 4 5 6 161
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen 0 0 0 0 1 3 4 55
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen 0 0 0 1 0 0 1 6
The Impact of Integration on Wages and Employment in Border Regions 0 0 0 5 4 6 11 97
Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich 0 0 0 6 0 9 10 166
Total Books 0 0 5 123 30 75 109 2,234

Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Fiscal Equalization in Germany 0 1 1 12 3 6 7 42
Total Chapters 0 1 1 12 3 6 7 42

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Statistics updated 2026-01-09