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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

Central wage bargaining and local wage flexibility: evidence from the entire wage distribution

Büttner, Thiess; Fitzenberger, Bernd - 1998

We argue that in labor markets with central wage bargaining wage flexibility varies systematically across the wage distribution: local wage flexibility is more relevant for the upper part of the wage distribution, and flexibility of wages negotiated under central wage bargaining affects the...

Persistent link: https://www.econbiz.de/10013428177

Local business taxation and competition for capital: the choice of the tax rate

Büttner, Thiess - 1998

Persistent link: https://www.econbiz.de/10013428182

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

Länderautonomie in der Einkommensteuer : Konsequenzen eines Zuschlagsmodells

Büttner, Thiess; Schwager, Robert - 2000

In der Diskussion um die Reform der föderalen Finanzverfassung wird oft eine Stärkung der Steuerautonomie der Länder gefordert. Seitens der Befürworter wird die damit verbundene Ausweitung der Eigenverantwortlichkeit begrüßt, von der stärkere Anreize für eine solide Haushaltspolitik und...

Persistent link: https://www.econbiz.de/10013428352

Fiscal externalities in local tax competition : empirical evidence from a panel of German jurisdictions

Büttner, Thiess - 2001

This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...

Persistent link: https://www.econbiz.de/10013428393