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Strategic consolidation under formula apportionment

Büttner, Thiess (contributor); Riedel, Nadine (contributor) - 2008

-shifting, are large. We test this prediction using confidential firm-level tax-return data for the local business tax in Germany …

Persistent link: https://www.econbiz.de/10003792841

Effective taxation of top incomes in Germany, 1992 - 2002

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003641752

Cities in fiscal equalization

Büttner, Thiess (contributor); … - 2008

Redistributive grants schemes, such as fiscal equalization, are a common characteristic of local public finance in several countries. However, large and small jurisdictions are treated differently by the respective fiscal equalization schemes that often tend to favour larger jurisdictions. This...

Persistent link: https://www.econbiz.de/10003790563

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

The impact of thin-capitalization rules on multinationals' financing and investment decisions

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006

Persistent link: https://www.econbiz.de/10003379792

Intercompany loans and profit shifting : evidence from company-level data

Büttner, Thiess (contributor); Wamser, Georg (contributor) - 2007

Persistent link: https://www.econbiz.de/10003496795

Taxation and capital structure choice : evidence from a panel of German multinationals

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006

Persistent link: https://www.econbiz.de/10003395390

Top incomes and top taxes in Germany

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2006

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

Persistent link: https://www.econbiz.de/10003300942

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

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