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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/10011442286
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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
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Methoden der Steuerschätzung im internationalen Vergleich
Büttner, Thiess; Kauder, Björn - 2008
Über die Methoden, die in anderen Industriestaaten bei der Steuerschätzung angewandt werden, ist in Deutschland sehr …Little is known in Germany about the methods of revenue forecasting that are employed in other countries. Hence, this … accuracy. Also a forecast taking place closer to the forecasted period is accompanied with smaller estimation errors …
Persistent link: https://www.econbiz.de/10011845537
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Methoden der Steuerschätzung im internationalen Vergleich
Büttner, Thiess; Kauder, Björn - 2008
Über die Methoden, die in anderen Industriestaaten bei der Steuerschätzung angewandt werden, ist in Deutschland sehr …
Persistent link: https://www.econbiz.de/10003779819
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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
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003380555
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003387603
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The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Büttner, Thiess - 2016
This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions. A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates would not only...
Persistent link: https://www.econbiz.de/10012991249
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Local determinants of crime : distinguishing between resident and non-resident offenders
Büttner, Thiess; Spengler, Hannes - 2003
The paper revisits the local determinants of crime using a spatial model distinguishing between resident and non-resident offenders. Employing data for German municipalities, the model is estimated by means of a spatial GMM approach. Focusing on resident offenders legal earnings opportunities...
Persistent link: https://www.econbiz.de/10011525125
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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