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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 - 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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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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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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The new Laender as an industry location in unified Germany
Büttner, Thiess - 1994
This paper discusses whether the dominant position of the Old Laender's economy in the unified Germany hampers the … to the conditions in unified Germany the roles of transport costs, trade in intermediates, congestion effects, start …
Persistent link: https://www.econbiz.de/10009542190
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Efficient revenue sharing and upper level governments : theory and application to Germany
Büttner, Thiess (contributor);  … - 2006
in Germany. The results suggest that attempts of state level governments to extract fiscal resources from the local …
Persistent link: https://www.econbiz.de/10003301010
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Efficient revenue sharing and upper level governments : theory and application to Germany
Büttner, Thiess (contributor);  … - 2006
in Germany. The results suggest that attempts of state level governments to extract fiscal resources from the local …
Persistent link: https://www.econbiz.de/10003301132
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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/10013428245