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 0 6 9 291
Anti Profit-Shifting Rules and Foreign Direct Investment 1 2 2 115 4 8 12 360
Central wage bargaining and local wage flexibility: evidence from the entire wage distribution 0 0 0 54 0 5 6 267
Cities in Fiscal Equalization 0 0 1 85 2 8 11 236
City Competition for the Creative Class 0 0 0 42 1 2 6 89
City Competition for the Creative Class 0 0 0 25 0 3 5 104
Commercial Land Use and Interjurisdictional Competition 0 0 0 30 1 5 10 52
Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution 0 0 1 76 1 8 14 151
Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany 0 1 2 204 1 6 9 1,346
Die Zukunft der EU-Finanzen: Arbeitspapiere im Rahmen des BMF-Forschungsvorhabens fe 1/14 0 0 0 2 0 2 4 14
Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany 0 0 0 46 5 14 15 48
Does active labour market policy affect structural unemployment? An empirical investigation for West German regions, 1986 to 1993 0 0 1 25 0 6 12 81
Economic Effects of VAT Reform in Germany 0 0 1 418 1 11 14 1,299
Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany 0 0 0 157 0 3 4 651
Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany 0 0 0 68 0 3 5 314
Equalization Transfers and Dynamic Fiscal Adjustment: Results for German Municipalities and a US-German Comparison 0 0 1 120 0 1 3 263
Externalities, location, and regional development: Evidence from German district data 0 0 0 4 0 1 2 23
FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services 0 0 0 185 3 14 21 1,221
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany 0 0 0 56 1 9 15 91
Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions 0 1 1 234 0 2 5 1,212
Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer 0 0 0 23 2 6 9 74
Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen 0 0 0 20 1 3 3 144
Improvements and Future Challenges for the Research Infrastructure in Public Finance 0 0 0 31 0 3 3 131
Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion? 1 1 3 26 1 7 11 31
Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft 0 0 0 13 1 1 2 197
Intercompany Loans and Profit Shifting – Evidence from Company-Level Data 0 0 2 343 5 11 22 1,589
Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data 1 1 1 265 4 12 19 937
Komplementäre Standortentscheidungen und die räumliche Verteilung der Produktion 0 0 0 5 0 3 6 30
Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions 0 0 0 436 1 7 13 1,657
Land Use and Fiscal Competition 0 0 0 15 0 3 4 28
Local Business Taxation and Competition for Capital: The Choice of the Tax Rate 1 1 2 387 3 7 10 1,090
Local Business Taxation and Competition for Capital: The Choice of the Tax Rate 0 0 0 44 3 13 16 180
Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate 0 0 0 51 1 6 7 158
Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders 0 0 0 106 0 11 12 422
Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders 0 0 0 67 0 6 8 309
Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders 0 0 0 0 0 2 4 13
Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders 0 0 0 0 0 3 8 13
Local Determinants of Crime: Distinguishing between Resident and Non-resident Offenders 0 0 1 21 3 6 13 129
Local determination of the crime: distinguishing between resident and non-resident offenders 0 0 0 0 0 1 2 4
Local wages and sectoral wage bargaining in Germany 0 0 0 2 1 2 8 33
Lokale Determinanten der Kriminalität und Tätermobilität: eine empirische Studie mit Gemeindedaten 0 0 0 0 0 3 5 14
Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells 0 0 0 25 0 3 6 129
Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen 0 0 0 0 0 4 6 7
Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen - Aktualisierung 0 0 0 2 0 0 1 7
Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs 0 0 0 10 0 3 9 30
Public Sector Centralization and Productivity Growth: Reviewing the German Experience 0 0 0 141 1 5 10 897
Quality of Life in the Regions - Results for German Counties 0 0 0 133 0 8 13 892
Reform der Gemeindefinanzen 0 0 0 92 1 8 13 262
Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany 0 0 0 114 0 5 6 953
Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen 0 0 1 115 0 4 7 554
Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance 0 0 5 294 2 8 19 767
Spatial Implications of Minimum Wages 0 0 1 95 1 2 13 332
Stabilisierungsbeitrag der Finanzpolitik 0 0 0 0 0 0 1 26
Steuerflucht und Steueroasen 0 0 0 0 0 2 10 112
Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany 0 0 0 105 3 10 15 405
Strategic Consolidation under Formula Apportionment 0 0 0 35 0 2 5 136
Strategic Consolidation under Formula Apportionment 0 0 0 66 0 5 8 360
Subsidies for Energy Efficient Appliances: Program Design and Consumer Response 0 0 0 14 1 2 6 40
Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects 0 0 1 75 2 14 17 161
Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries 0 0 0 23 1 4 8 32
Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals 0 0 0 64 2 6 7 229
Tax incentives and the location of FDI: evidence from a panel of German multinationals 0 0 0 405 0 7 11 1,183
Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals 0 0 0 268 2 8 16 900
Taxation and capital structure choice: evidence from a panel of German multinationals 0 0 1 154 0 5 10 482
Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’ 0 0 3 27 1 5 14 51
The Dynamics of Municipal Fiscal Adjustment 0 0 0 88 0 3 5 324
The Dynamics of Municipal Fiscal Adjustment 0 0 0 226 2 7 14 550
The Dynamics of Municipal Fiscal Adjustment 0 0 1 97 0 7 9 300
The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables 0 0 2 58 3 8 17 130
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions 0 0 0 324 0 2 4 1,261
The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions 0 1 1 191 1 9 11 822
The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions 0 0 0 492 6 11 20 2,331
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy 0 0 0 245 1 8 10 843
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy 0 0 0 366 0 0 6 993
The Role of the Corporate Income Tax as an Automatic Stabilizer 0 0 0 235 1 3 7 1,153
The impact of taxes and public spending on the location of FDI: evidence from FDI-flows within Europe 0 0 2 238 1 5 12 830
The impact of thin-capitalization rules on multinationals' financing and investment decisions 0 0 1 281 1 8 10 1,025
The new Laender as an industry location in unified Germany 0 0 0 2 1 14 16 50
WTO Membership and the Shift to Consumption Taxes 0 0 0 17 3 6 7 50
WTO Membership and the Shift to Consumption Taxes 0 0 0 21 2 7 11 84
Welfare Cost of the Real Estate Transfer Tax 0 0 0 82 1 32 42 237
Welfare Cost of the Real Estate Transfer Tax 0 0 1 55 2 9 15 95
Why Pay More? Tax Planning of Married Couples 0 0 1 38 1 5 10 58
Wie gut sind Prognosen?: Eine Überprüfung der Vorhersagen der Gemeinschaftsdiagnose und des DIW am Beispiel des BSP 0 0 0 6 0 2 2 74
Zur Reform der Einlagensicherung: Elemente einer anreizkompatiblen Europäischen Rückversicherung 0 0 0 19 0 1 6 45
Total Working Papers 4 8 40 9,218 89 500 832 35,498

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 1 1 8 113 1 11 30 424
Auf Sand gebaut: Das strukturelle Defizit im Auf und Ab der Konjunktur 0 0 0 14 0 4 6 135
Auswirkungen einer Länderfusion auf die öffentlichen Finanzen am Beispiel von Schleswig-Holstein und Hamburg 0 0 0 39 0 1 6 155
Banning Products with Low Energy Efficiency: Market Response and Adjustment Cost 0 0 4 6 0 3 16 21
Belastung durch Unternehmensteuern in Deutschland senken – ist das der richtige Weg? 0 0 1 5 0 2 4 20
Bildung einer Fiskalunion: Ein wirkungsvolles Instrument zur Stabilisierung der Eurozone? 0 0 1 16 0 7 10 80
Buchbesprechungen / Book Reviews 0 0 0 0 0 2 3 3
Bundeshaushalt 2025: Zweifel am Regierungsentwurf 0 0 0 0 0 12 26 26
Caveat Emptor: Gläubigerschutz ist keine Lösung 0 0 0 5 1 4 4 78
City competition for the creative class 0 0 1 20 0 1 9 104
City size and the demand for local public goods 1 1 1 79 1 10 19 316
Climate change: fiscal and international trade issues—introduction 0 0 0 9 0 1 2 57
Der Mindestlohn und die räumliche Lohnstruktur in Deutschland 0 0 0 92 1 4 6 369
Determinants of Business Fixed Investment: Evidence from German Firm-Level Data 0 0 0 4 0 2 6 113
Determinants of Business Fixed Investment: Evidence from German Firm-Level Data 0 0 0 125 1 4 9 2,550
Determinants of Business Fixed Investment: Evidence from German Firm-Level Data 0 0 0 0 1 5 9 18
Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany 0 0 0 0 1 6 10 216
Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen 0 0 5 40 1 6 14 135
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 1 3 92
Die Zukunft der EU-Finanzen: Neue Wege der Finanzierung und der Verteilung? 0 0 0 12 0 3 7 62
Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer 0 0 1 17 0 2 6 62
Economic effects of VAT reforms in Germany 0 0 0 124 1 6 10 390
Editorial Note: ITAX is now accepting short papers 0 0 3 3 1 3 10 10
Editorial Note: International Tax and Public Finance editors 0 0 2 2 2 6 19 19
Editorial: Centralisation or Decentralisation of European Fiscal Rules? 0 0 0 0 0 4 5 10
Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany 0 0 0 32 1 5 12 131
Eine Bodenwertsteuer als Grundsteuer? 0 0 1 11 0 3 6 38
Einmalige Vermögensabgaben? 0 0 0 1 2 4 5 17
Finanzplanung: Die Krise hat Konjunktur 0 0 0 0 0 0 1 4
Fiscal Equalization in Europe – Introduction 0 0 0 5 0 2 4 30
Fiscal Equalization: The Case of German Municipalities 0 0 2 5 0 4 7 20
Fiscal equalization as a driver of tax increases: empirical evidence from Germany 3 5 7 30 6 13 30 89
Fiscal federalism and interstate risk sharing: empirical evidence from Germany 0 0 1 126 4 10 12 310
Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer 0 0 1 14 3 9 15 71
Gelockerte Schuldenbremse: Einhaltung der EUFiskalregeln wird wieder zur Herausforderung 0 0 1 1 0 2 7 7
Gestiegene finanzpolitische Unsicherheit – zur Finanzpolitik des Bundes nach dem Urteil zum zweiten Nachtragshaushalt 2021 0 0 1 1 0 1 2 4
Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen 0 0 0 45 1 5 6 334
Income tax credits for consumer services: A tool for tackling VAT evasion? 0 0 3 8 3 8 17 46
Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data 1 5 8 347 2 13 27 874
Kurz kommentiert 0 0 0 1 0 2 5 18
Labor Market Effects of Economic Integration: The Impact of Re-Unification in German Border Regions 0 0 0 1 0 3 6 12
Labor Market Effects of Economic Integration: The Impact of Re‐Unification in German Border Regions 0 0 0 3 0 3 7 24
Lebensqualität in den Regionen: Erste Ergebnisse für Deutschland 0 0 0 40 0 1 3 207
Local business taxation and competition for capital: the choice of the tax rate 0 0 0 193 2 8 14 499
Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences 0 0 0 19 0 1 4 104
Nach der Wahl: Was sind die wichtigsten wirtschaftspolitischen Herausforderungen? 0 0 0 1 0 2 5 16
Neuregelung des bundesstaatlichen Finanzausgleichs: Umverteilungs- und Verbleibseffekte 0 0 0 10 0 3 6 34
New directions in fiscal federalism: Introduction 0 0 0 86 0 1 6 182
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union? 0 0 1 17 0 10 14 46
Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten 0 0 0 1 0 1 2 13
Plädoyer zur gesetzlichen Regelung des Streikrechts – eine Replik 0 0 0 2 0 3 4 21
Political biases despite external expert participation? An empirical analysis of tax revenue forecasts in Germany 0 0 1 15 0 6 15 75
Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost-Effectiveness of Rebate Programs 0 1 3 3 0 1 13 15
Quality of life in the regions: results for German Counties 0 0 1 93 0 4 11 231
Reform des Länderfinanzausgleichs 0 0 0 2 0 4 4 32
Reinventing Europe: Introduction 0 0 0 28 3 5 5 85
Releasing the Brake: Germany’s National Fiscal Rule No Longer Ensures Compliance with European Fiscal Rules 0 0 2 7 0 6 12 26
Restricted interest deductibility and multinationals’ use of internal debt finance 0 0 1 36 0 4 9 124
Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance 0 0 0 57 0 4 7 211
Revenue and welfare effects of financial sector VAT exemption 1 1 2 62 1 5 10 194
Sonderhaushalte: Ungebremste Verschuldung 0 0 0 0 0 1 2 3
Spatial Implications of Minimum Wages 0 0 0 24 0 2 2 124
Staatsverschuldung: Privilegien des Staates auf dem Prüfstand 0 0 0 3 1 4 5 58
Steuerflucht und Steueroasen 0 0 0 33 0 8 10 129
Steuerschätzung im internationalen Vergleich 0 0 0 41 0 0 3 139
Steuerwettbewerb und Finanzausgleich 0 0 0 47 0 1 4 174
Strategic Consolidation Under Formula Apportionment 0 0 0 62 0 5 10 179
Symposium on New Directions in Fiscal Federalism: An Introduction 0 0 0 3 0 4 5 37
Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance 0 0 0 64 2 7 11 217
Tax base effects and fiscal externalities of local capital taxation: evidence from a panel of German jurisdictions 1 1 1 309 3 10 14 720
Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities 0 1 4 9 3 11 31 53
Tax incentives and the location of FDI: Evidence from a panel of German multinationals 0 0 0 271 0 7 12 815
Tax planning of married couples and intra-household income inequality 0 0 3 28 2 5 15 146
Taxation and capital structure choice--Evidence from a panel of German multinationals 0 0 2 102 2 10 17 304
Taxation, Fiscal Redistribution, and Local Land Use Regulation 0 0 2 6 0 5 8 20
Taxes and gender equality: The incidence of the ‘tampon tax’ 0 1 1 1 4 12 23 23
The contribution of equalization transfers to fiscal adjustment: Empirical results for German municipalities and a US-German comparison 0 0 2 69 2 7 19 282
The dynamics of municipal fiscal adjustment 0 0 2 213 0 6 18 552
The effect of unemployment, aggregate wages, and spatial contiguity on local wages: An investigation with German district level data 0 0 0 161 0 3 9 1,287
The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals 0 0 0 82 0 4 5 218
The impact of thin-capitalization rules on the capital structure of multinational firms 0 1 15 471 3 16 62 1,383
The incentive effect of fiscal equalization transfers on tax policy 0 0 1 314 1 9 18 751
The role of the corporate income tax as an automatic stabilizer 0 0 2 60 0 5 12 240
Unemployment disparities and regional wage flexibility: comparing EU members and EU-accession countries 0 0 0 61 0 5 5 156
Union auf Pump 0 0 0 0 0 0 2 5
Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT 1 2 4 25 1 8 13 79
VAT fraud and reverse charge: empirical evidence from VAT return data 2 2 7 20 7 15 33 96
WTO membership and the shift to consumption taxes 0 0 0 20 0 4 9 127
Withholding-tax non-compliance: the case of cum-ex stock-market transactions 1 4 6 19 5 13 26 94
Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates 0 1 2 45 0 5 12 192
Zentralisierung oder Dezentralisierung der europäischen Fiskalregeln? Zum Reformvorschlag der EU-Kommission 0 0 1 1 0 12 14 15
Zur finanzpolitischen Herausforderung der gestiegenen Staatsquote 2 2 2 2 3 6 6 6
ifo Konjunkturprognose 2009: Deutsche Wirtschaft in der Rezession 0 0 0 33 0 2 3 185
Übernivellierung der Einnahmen aus der Grunderwerbsteuer im künftigen Finanzausgleich 0 0 0 4 0 2 4 35
Total Journal Articles 14 29 120 4,652 79 480 1,004 18,453
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 0 5 12 28
Adjustment Capability of Regional Labour Markets 0 0 0 2 0 3 9 22
Allokative und distributive Effekte einer Abschaffung des ermäßigten Umsatzsteuersatzes: Dienstleistungsauftrag des BMF. Kurzfassung 0 0 0 7 0 1 2 56
Analyse und Weiterentwicklung des kommunalen Finanzausgleichs in Nordrhein-Westfalen 0 0 1 24 0 4 14 228
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 4 11 17 322
Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities 0 0 0 4 0 5 7 112
Der Beitrag der Familienunternehmen zum Steueraufkommen in Deutschland: Entwicklung der Steuern von Einkommen und Ertrag 0 0 0 0 0 3 4 9
Der Beitrag des öffentlichen Sektors zur Wertschöpfung: Messprobleme und Lösungsansätze 0 0 0 7 1 7 8 101
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 1 7 9 191
Der kommunale Finanzausgleich in Mecklenburg-Vorpommern: langfristige Entwicklung und Reformperspektiven; Teil II: Der horizontale Finanzausgleich; Gutachten im Auftrag des Innenministeriums des Landes Mecklenburg-Vorpommern 1 1 1 3 1 2 7 172
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 0 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 6 66
Evaluation of the experimentation clause in par. 6c SGB II: Macroanalysis and Regional Comparisons (Field 4) 0 0 0 0 0 4 6 169
Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz 0 0 0 12 1 5 7 109
Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft 0 0 0 0 1 4 5 47
Methods of Revenue Forecasting: An International Comparison 0 0 0 10 1 7 8 164
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen 0 0 0 0 0 2 4 56
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen 0 0 0 1 0 1 2 7
The Impact of Integration on Wages and Employment in Border Regions 0 0 0 5 0 8 15 101
Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich 0 0 0 6 0 2 12 168
Total Books 1 1 4 124 10 84 155 2,288

Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Fiscal Equalization in Germany 0 0 1 12 1 5 9 44
Total Chapters 0 0 1 12 1 5 9 44

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