Narrow search
Showing 1 - 10 of 19
Cover Image
Revenue forecasting practices : differences across countries and consequences for forecasting performance
Büttner, Thiess; Kauder, Björn - 2009
error differs substantially across countries. Based on a comparison of forecasting practices we show that these differences … lower standard deviation of the forecast error. -- revenue forecasting ; international comparison ; OECD countries …
Persistent link: https://www.econbiz.de/10003850128
Cover Image
The incentive effect of fiscal equalization transfers on tax policy
Büttner, Thiess (contributor) - 2005
A theoretical analysis considers the impact of a typical system of redistributive fiscal equalizationʺ transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base reduces those...
Persistent link: https://www.econbiz.de/10002578132
Cover Image
Sustainability of German fiscal policy and public debt : historical and time series evidence for the period 1850-2010
Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2013
default. Due to a multitude of large scale events in its past, Germany is far from being an exception: In fact, Germany … Germany's public finances against the standard theoretical background using a unique database, retrieved from multiple sources … historical perception of Germany as the poster child of European public finance. Given these corresponding breaks in time series …
Persistent link: https://www.econbiz.de/10009709423
Cover Image
Panel cointegration tests on the fiscal sustainability of German Laender
Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2014
newly compiled database covering the years 1950 - 2011. Unlike previous studies on Germany, we analyze fiscal sustainability …
Persistent link: https://www.econbiz.de/10010388585
Cover Image
Fiscal sustainability of the German Laender : time series evidence
Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2014
Germany using an unprecedentedly comprehensive fiscal dataset for the time period from 1950 to 2011 for West German Laender …
Persistent link: https://www.econbiz.de/10010388609
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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