Details about Thiess Büttner

E-mail:
Homepage:	https://www.publicfinance.rw.fau.eu/
Phone:	+49911530295200
Postal address:	Friedrich Alexander University Chair of Economics, esp.Public Finance Lange Gasse 20 D-90403 Nueremberg Germany
Workplace:	CESifo, (more information at EDIRC) Wirtschafts- und Sozialwissenschaftliche Fakultät (Faculty of Economics and Social Sciences), Friedrich-Alexander-Universität Erlangen-Nürnberg (University of Erlangen-Nuremberg), (more information at EDIRC)

Access statistics for papers by Thiess Büttner.

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Short-id: pbu38

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Working Papers

2023

1. Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’
   CESifo Working Paper Series, CESifo

2022

2. Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?
   CESifo Working Paper Series, CESifo View citations (2)
   See also Journal Article Income tax credits for consumer services: A tool for tackling VAT evasion?, Journal of Public Economics, Elsevier (2023) (2023)
3. Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen - Aktualisierung
   WIP-Analysen, WIP – Wissenschaftliches Institut der PKV View citations (1)

2021

4. Land Use and Fiscal Competition
   CESifo Working Paper Series, CESifo View citations (1)
5. Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen
   WIP-Analysen, WIP – Wissenschaftliches Institut der PKV
6. Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost-Effectiveness of Rebate Programs, Journal of the Association of Environmental and Resource Economists, University of Chicago Press (2024) (2024)

2020

7. Zur Reform der Einlagensicherung: Elemente einer anreizkompatiblen Europäischen Rückversicherung
   SAFE White Paper Series, Leibniz Institute for Financial Research SAFE

2019

8. Subsidies for Energy Efficient Appliances: Program Design and Consumer Response
   VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association View citations (1)
9. Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects
   CESifo Working Paper Series, CESifo View citations (1)

2018

10. Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article Fiscal equalization as a driver of tax increases: empirical evidence from Germany, International Tax and Public Finance, Springer (2021) View citations (15) (2021)
11. Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries
    VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association

2017

12. Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany
    VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association View citations (3)
13. Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)
    See also Journal Article Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer, Perspektiven der Wirtschaftspolitik, De Gruyter (2018) View citations (11) (2018)
14. Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany
    VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association View citations (1)
15. The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables
    VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association View citations (3)
16. Welfare Cost of the Real Estate Transfer Tax
    VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association View citations (1)
    Also in CESifo Working Paper Series, CESifo (2017) View citations (12)

2016

17. Commercial Land Use and Interjurisdictional Competition
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association View citations (1)
18. Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association View citations (2)
19. Die Zukunft der EU-Finanzen: Arbeitspapiere im Rahmen des BMF-Forschungsvorhabens fe 1/14
    (The future of EU finances)
    FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics
20. WTO Membership and the Shift to Consumption Taxes
    CESifo Working Paper Series, CESifo View citations (2)
    Also in VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association (2016) View citations (2)
    See also Journal Article WTO membership and the shift to consumption taxes, World Development, Elsevier (2018) View citations (10) (2018)

2015

21. Why Pay More? Tax Planning of Married Couples
    VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association

2014

22. Anti Profit-Shifting Rules and Foreign Direct Investment
    CESifo Working Paper Series, CESifo View citations (10)
    See also Journal Article Anti profit-shifting rules and foreign direct investment, International Tax and Public Finance, Springer (2018) View citations (34) (2018)

2013

23. City Competition for the Creative Class
    CESifo Working Paper Series, CESifo View citations (3)
    Also in VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association (2013) View citations (3)
    See also Journal Article City competition for the creative class, Journal of Cultural Economics, Springer (2016) View citations (35) (2016)
24. FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services
    VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association
25. Steuerflucht und Steueroasen
    Munich Reprints in Economics, University of Munich, Department of Economics
    See also Journal Article Steuerflucht und Steueroasen, Wirtschaftsdienst, Springer (2013) (2013)

2009

26. Improvements and Future Challenges for the Research Infrastructure in Public Finance
    RatSWD Working Papers, German Data Forum (RatSWD)
27. Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data
    Working Papers, Oxford University Centre for Business Taxation View citations (18)
    See also Journal Article Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data, National Tax Journal, National Tax Association (2013) View citations (78) (2013)
28. Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders
    Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL) View citations (14)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2003) View citations (14)
    Darmstadt Discussion Papers in Economics, Darmstadt University of Technology, Department of Law and Economics (2003) View citations (14)
    ERSA conference papers, European Regional Science Association (2003) View citations (1)
    Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL) (2003) View citations (15)
29. Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance, Fiscal Studies, Institute for Fiscal Studies (2010) View citations (30) (2010)
30. Spatial Implications of Minimum Wages
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (7)
    See also Journal Article Spatial Implications of Minimum Wages, Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter (2009) View citations (13) (2009)
31. The Role of the Corporate Income Tax as an Automatic Stabilizer
    CESifo Working Paper Series, CESifo View citations (11)
    See also Journal Article The role of the corporate income tax as an automatic stabilizer, International Tax and Public Finance, Springer (2010) View citations (11) (2010)

2008

32. Cities in Fiscal Equalization
    CESifo Working Paper Series, CESifo View citations (5)
33. Stabilisierungsbeitrag der Finanzpolitik
    Munich Reprints in Economics, University of Munich, Department of Economics
34. Strategic Consolidation under Formula Apportionment
    CESifo Working Paper Series, CESifo View citations (4)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (2)
    See also Journal Article Strategic Consolidation Under Formula Apportionment, National Tax Journal, National Tax Association (2011) View citations (27) (2011)
35. The impact of thin-capitalization rules on multinationals' financing and investment decisions
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank View citations (13)
    Also in CESifo Working Paper Series, CESifo (2006) View citations (9)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (15)
    Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) View citations (34)

2007

36. Equalization Transfers and Dynamic Fiscal Adjustment: Results for German Municipalities and a US-German Comparison
    Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations View citations (6)
37. Intercompany Loans and Profit Shifting – Evidence from Company-Level Data
    CESifo Working Paper Series, CESifo View citations (20)
38. Quality of Life in the Regions - Results for German Counties
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)
    See also Journal Article Quality of life in the regions: results for German Counties, The Annals of Regional Science, Springer (2009) View citations (45) (2009)
39. Reform der Gemeindefinanzen
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich

2006

40. Economic Effects of VAT Reform in Germany
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (10)
    See also Journal Article Economic effects of VAT reforms in Germany, Applied Economics, Taylor & Francis Journals (2010) View citations (21) (2010)
41. Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany
    CESifo Working Paper Series, CESifo View citations (9)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (7)
    See also Journal Article Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany, Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen (2011) View citations (7) (2011)
42. Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft
    ZEW Dokumentationen, ZEW - Leibniz Centre for European Economic Research
    See also Book Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft, ZEW Expertises, ZEW - Leibniz Centre for European Economic Research (2004) (2004)
43. Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals
    CESifo Working Paper Series, CESifo View citations (19)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (15)
    See also Journal Article Taxation and capital structure choice--Evidence from a panel of German multinationals, Economics Letters, Elsevier (2009) View citations (64) (2009)

2005

44. Tax incentives and the location of FDI: evidence from a panel of German multinationals
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank View citations (5)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2004) View citations (21)
    See also Journal Article Tax incentives and the location of FDI: Evidence from a panel of German multinationals, International Tax and Public Finance, Springer (2007) View citations (95) (2007)
45. The Dynamics of Municipal Fiscal Adjustment
    Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations
    Also in CESifo Working Paper Series, CESifo (2002) View citations (10)
    Public Economics, University Library of Munich, Germany (2003) View citations (4)
    See also Journal Article The dynamics of municipal fiscal adjustment, Journal of Public Economics, Elsevier (2006) View citations (95) (2006)
46. The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
    University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics
    Also in CESifo Working Paper Series, CESifo (2005) View citations (10)
    See also Journal Article The incentive effect of fiscal equalization transfers on tax policy, Journal of Public Economics, Elsevier (2006) View citations (53) (2006)

2004

47. Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (14)
48. Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions
    CESifo Working Paper Series, CESifo View citations (15)
    See also Journal Article Labor Market Effects of Economic Integration: The Impact of Re-Unification in German Border Regions, German Economic Review, De Gruyter (2007) View citations (10) (2007)

2003

49. Local determination of the crime: distinguishing between resident and non-resident offenders
    Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL) View citations (1)
50. Lokale Determinanten der Kriminalität und Tätermobilität: eine empirische Studie mit Gemeindedaten
    Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL)
51. Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen
    Departmental Discussion Papers, University of Goettingen, Department of Economics View citations (2)

2002

52. Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (3)
    See also Journal Article Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen, Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research (2003) View citations (3) (2003)
53. Public Sector Centralization and Productivity Growth: Reviewing the German Experience
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (18)
54. The impact of taxes and public spending on the location of FDI: evidence from FDI-flows within Europe
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (9)

2001

55. Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (2)
56. Local Business Taxation and Competition for Capital: The Choice of the Tax Rate
    CESifo Working Paper Series, CESifo View citations (84)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (1998) View citations (2)
    See also Journal Article Local business taxation and competition for capital: the choice of the tax rate, Regional Science and Urban Economics, Elsevier (2001) View citations (78) (2001)

2000

57. Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (3)

1999

58. Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany
    CESifo Working Paper Series, CESifo View citations (19)
    See also Journal Article Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (1999) View citations (10) (1999)
59. Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate
    ERSA conference papers, European Regional Science Association View citations (8)
60. Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (7)

1998

61. Central wage bargaining and local wage flexibility: evidence from the entire wage distribution
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (31)

1997

62. Does active labour market policy affect structural unemployment? An empirical investigation for West German regions, 1986 to 1993
    Discussion Papers, University of Konstanz, Center for International Labor Economics (CILE) View citations (5)
63. Externalities, location, and regional development: Evidence from German district data
    Discussion Papers, University of Konstanz, Center for International Labor Economics (CILE)

1995

64. Komplementäre Standortentscheidungen und die räumliche Verteilung der Produktion
    Discussion Papers, University of Konstanz, Center for International Labor Economics (CILE)
65. Local wages and sectoral wage bargaining in Germany
    Discussion Papers, University of Konstanz, Center for International Labor Economics (CILE) View citations (1)

1994

66. The new Laender as an industry location in unified Germany
    Discussion Papers, University of Konstanz, Center for International Labor Economics (CILE)

1993

67. Wie gut sind Prognosen?: Eine Überprüfung der Vorhersagen der Gemeinschaftsdiagnose und des DIW am Beispiel des BSP
    Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research View citations (2)

Journal Articles

2024

1. Banning Products with Low Energy Efficiency: Market Response and Adjustment Cost
   Journal of the Association of Environmental and Resource Economists, 2024, 11, (6), 1487 - 1526
2. Bundeshaushalt 2025: Zweifel am Regierungsentwurf
   Wirtschaftsdienst, 2024, 104, (10), 662-663
3. Gestiegene finanzpolitische Unsicherheit – zur Finanzpolitik des Bundes nach dem Urteil zum zweiten Nachtragshaushalt 2021
   Wirtschaftsdienst, 2024, 104, (1), 9-13
4. Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost-Effectiveness of Rebate Programs
   Journal of the Association of Environmental and Resource Economists, 2024, 11, (5), 1275 - 1310
   See also Working Paper Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs, CESifo Working Paper Series (2021) View citations (1) (2021)
5. Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities
   Journal of Public Economics, 2024, 236, (C) View citations (4)

2023

6. Editorial: Centralisation or Decentralisation of European Fiscal Rules?
   Intereconomics: Review of European Economic Policy, 2023, 58, (4), 170-171
7. Income tax credits for consumer services: A tool for tackling VAT evasion?
   Journal of Public Economics, 2023, 220, (C)
   See also Working Paper Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?, CESifo Working Paper Series (2022) View citations (2) (2022)
8. Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?
   FinanzArchiv: Public Finance Analysis, 2023, 79, (2), 164-173 View citations (1)
9. Taxation, Fiscal Redistribution, and Local Land Use Regulation
   Land Economics, 2023, 99, (4), 573-593 View citations (2)
10. VAT fraud and reverse charge: empirical evidence from VAT return data
    International Tax and Public Finance, 2023, 30, (3), 849-878 View citations (1)
11. Zentralisierung oder Dezentralisierung der europäischen Fiskalregeln? Zum Reformvorschlag der EU-Kommission
    Wirtschaftsdienst, 2023, 103, (5), 301-304

2022

12. Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten
    (Debt Brake or Breach of the Rules? Building Budget Reserves in Times of Crisis)
    Wirtschaftsdienst, 2022, 102, (1), 23-26
13. Releasing the Brake: Germany’s National Fiscal Rule No Longer Ensures Compliance with European Fiscal Rules
    The Economists' Voice, 2022, 19, (1), 97-101
14. Sonderhaushalte: Ungebremste Verschuldung
    (Special budgets: Unchecked debt)
    Wirtschaftsdienst, 2022, 102, (6), 417-417

2021

15. Einmalige Vermögensabgaben?
    ifo Dresden berichtet, 2021, 28, (06), 26-27
16. Finanzplanung: Die Krise hat Konjunktur
    (Financial planning: The crisis is booming)
    Wirtschaftsdienst, 2021, 101, (7), 494-494
17. Fiscal equalization as a driver of tax increases: empirical evidence from Germany
    International Tax and Public Finance, 2021, 28, (1), 90-112 View citations (15)
    See also Working Paper Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany, CESifo Working Paper Series (2018) View citations (2) (2018)
18. Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT
    American Economic Journal: Economic Policy, 2021, 13, (3), 103-34 View citations (13)

2020

19. Belastung durch Unternehmensteuern in Deutschland senken – ist das der richtige Weg?
    ifo Schnelldienst, 2020, 73, (04), 56-59
20. Eine Bodenwertsteuer als Grundsteuer?
    (Property-Tax Reform: The Land-Value Tax as a Practical Alternative?)
    Wirtschaftsdienst, 2020, 100, (5), 380-383
21. Union auf Pump
    (EU Special Summit: Union on credit)
    Wirtschaftsdienst, 2020, 100, (8), 565-565
22. Withholding-tax non-compliance: the case of cum-ex stock-market transactions
    International Tax and Public Finance, 2020, 27, (6), 1425-1452 View citations (6)

2019

23. Kurz kommentiert
    Wirtschaftsdienst, 2019, 99, (5), 304-306
24. Tax planning of married couples and intra-household income inequality
    Journal of Public Economics, 2019, 179, (C) View citations (2)

2018

25. Anti profit-shifting rules and foreign direct investment
    International Tax and Public Finance, 2018, 25, (3), 553-580 View citations (34)
    See also Working Paper Anti Profit-Shifting Rules and Foreign Direct Investment, CESifo Working Paper Series (2014) View citations (10) (2014)
26. Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer
    Perspektiven der Wirtschaftspolitik, 2018, 19, (1), 32-41 View citations (11)
    See also Working Paper Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer, ifo Working Paper Series (2017) View citations (6) (2017)
27. WTO membership and the shift to consumption taxes
    World Development, 2018, 108, (C), 197-218 View citations (10)
    See also Working Paper WTO Membership and the Shift to Consumption Taxes, CESifo Working Paper Series (2016) View citations (2) (2016)

2017

28. Die Zukunft der EU-Finanzen: Neue Wege der Finanzierung und der Verteilung?
    ifo Schnelldienst, 2017, 70, (06), 03-25
29. Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer
    ifo Dresden berichtet, 2017, 24, (01), 25-28 View citations (1)
30. Fiscal Equalization in Europe – Introduction
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2017, 237, (3), 159-162
31. Nach der Wahl: Was sind die wichtigsten wirtschaftspolitischen Herausforderungen?
    (What Are the Biggest Challenges For Economic Policy After the German Bundestag Elections?)
    Wirtschaftsdienst, 2017, 97, (11), 763-779
32. Übernivellierung der Einnahmen aus der Grunderwerbsteuer im künftigen Finanzausgleich
    (Treatment of Revenues from the Real Estate Transfer Tax in the New Fiscal Equalisation System)
    Wirtschaftsdienst, 2017, 97, (5), 360-362

2016

33. City competition for the creative class
    Journal of Cultural Economics, 2016, 40, (4), 413-451 View citations (35)
    See also Working Paper City Competition for the Creative Class, CESifo Working Paper Series (2013) View citations (3) (2013)
34. Determinants of Business Fixed Investment: Evidence from German Firm-Level Data
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2016, 236, (5), 533-556
    Also in Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2016, 236, (5), 533-556 (2016)
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2016, 236, (5), 533-556 (2016)
35. Neuregelung des bundesstaatlichen Finanzausgleichs: Umverteilungs- und Verbleibseffekte
    (The Revised System of Fiscal Equalisation in Germany: Distribution of Gains and Losses and Degree of Fiscal Redistribution)
    Wirtschaftsdienst, 2016, 96, (11), 818-824
36. Plädoyer zur gesetzlichen Regelung des Streikrechts – eine Replik
    (A Plea for Legal Regulation of the Right to Strike)
    Wirtschaftsdienst, 2016, 96, (6), 440-443
37. Restricted interest deductibility and multinationals’ use of internal debt finance
    International Tax and Public Finance, 2016, 23, (5), 785-797 View citations (9)
38. Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates
    Journal of Economic Behavior & Organization, 2016, 124, (C), 178-201 View citations (26)

2015

39. Bildung einer Fiskalunion: Ein wirkungsvolles Instrument zur Stabilisierung der Eurozone?
    ifo Schnelldienst, 2015, 68, (20), 03-16
40. Buchbesprechungen / Book Reviews
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2015, 235, (6), 663-670
41. Political biases despite external expert participation? An empirical analysis of tax revenue forecasts in Germany
    Public Choice, 2015, 164, (3), 287-307 View citations (15)
42. Reform des Länderfinanzausgleichs
    Wirtschaftsdienst, 2015, 95, (10), 656-669 View citations (1)

2014

43. Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen
    Perspektiven der Wirtschaftspolitik, 2014, 15, (4), 346-354 View citations (2)
44. Revenue and welfare effects of financial sector VAT exemption
    International Tax and Public Finance, 2014, 21, (6), 1028-1050 View citations (6)
45. Staatsverschuldung: Privilegien des Staates auf dem Prüfstand
    Wirtschaftsdienst, 2014, 94, (8), 560-563

2013

46. City size and the demand for local public goods
    Regional Science and Urban Economics, 2013, 43, (1), 16-21 View citations (13)
47. Climate change: fiscal and international trade issues—introduction
    International Tax and Public Finance, 2013, 20, (3), 357-359
48. Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data
    National Tax Journal, 2013, 66, (1), 63-95 View citations (78)
    See also Working Paper Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data, Working Papers (2009) View citations (18) (2009)
49. Steuerflucht und Steueroasen
    Wirtschaftsdienst, 2013, 93, (6), 359-376
    See also Working Paper Steuerflucht und Steueroasen, Munich Reprints in Economics (2013) (2013)

2012

50. The impact of thin-capitalization rules on the capital structure of multinational firms
    Journal of Public Economics, 2012, 96, (11), 930-938 View citations (129)

2011

51. Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany
    Journal of Institutional and Theoretical Economics (JITE), 2011, 167, (4), 647-667 View citations (7)
    See also Working Paper Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany, CESifo Working Paper Series (2006) View citations (9) (2006)
52. Strategic Consolidation Under Formula Apportionment
    National Tax Journal, 2011, 64, (2), 225-54 View citations (27)
    See also Working Paper Strategic Consolidation under Formula Apportionment, CESifo Working Paper Series (2008) View citations (4) (2008)
53. Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
    FinanzArchiv: Public Finance Analysis, 2011, 67, (2), 103-122 View citations (11)

2010

54. Auf Sand gebaut: Das strukturelle Defizit im Auf und Ab der Konjunktur
    ifo Schnelldienst, 2010, 63, (11), 28-31 View citations (2)
55. Caveat Emptor: Gläubigerschutz ist keine Lösung
    ifo Schnelldienst, 2010, 63, (05), 30-31
56. Economic effects of VAT reforms in Germany
    Applied Economics, 2010, 42, (17), 2165-2182 View citations (21)
    See also Working Paper Economic Effects of VAT Reform in Germany, ZEW Discussion Papers (2006) View citations (10) (2006)
57. Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance
    Fiscal Studies, 2010, 31, (3), 313-340 View citations (30)
    See also Working Paper Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance, CESifo Working Paper Series (2009) View citations (1) (2009)
58. The role of the corporate income tax as an automatic stabilizer
    International Tax and Public Finance, 2010, 17, (6), 686-698 View citations (11)
    See also Working Paper The Role of the Corporate Income Tax as an Automatic Stabilizer, CESifo Working Paper Series (2009) View citations (11) (2009)

2009

59. Der Mindestlohn und die räumliche Lohnstruktur in Deutschland
    ifo Schnelldienst, 2009, 62, (05), 20-26
60. Quality of life in the regions: results for German Counties
    The Annals of Regional Science, 2009, 43, (1), 89-112 View citations (45)
    See also Working Paper Quality of Life in the Regions - Results for German Counties, ifo Working Paper Series (2007) View citations (6) (2007)
61. Reinventing Europe: Introduction
    CESifo Economic Studies, 2009, 55, (1), 1-14
62. Spatial Implications of Minimum Wages
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2009, 229, (2-3), 292-312 View citations (13)
    See also Working Paper Spatial Implications of Minimum Wages, ifo Working Paper Series (2009) View citations (7) (2009)
63. Taxation and capital structure choice--Evidence from a panel of German multinationals
    Economics Letters, 2009, 105, (3), 309-311 View citations (64)
    See also Working Paper Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals, CESifo Working Paper Series (2006) View citations (19) (2006)
64. The contribution of equalization transfers to fiscal adjustment: Empirical results for German municipalities and a US-German comparison
    Journal of Comparative Economics, 2009, 37, (3), 417-431 View citations (1)
65. The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals
    International Tax and Public Finance, 2009, 16, (3), 298-320 View citations (20)

2008

66. Fiscal Equalization: The Case of German Municipalities
    ifo DICE Report, 2008, 6, (01), 16-20 View citations (5)
67. New directions in fiscal federalism: Introduction
    Journal of Public Economics, 2008, 92, (12), 2285-2287 View citations (2)
68. Steuerschätzung im internationalen Vergleich
    ifo Schnelldienst, 2008, 61, (14), 29-35 View citations (5)
69. ifo Konjunkturprognose 2009: Deutsche Wirtschaft in der Rezession
    ifo Schnelldienst, 2008, 61, (24), 21-69

2007

70. Labor Market Effects of Economic Integration: The Impact of Re-Unification in German Border Regions
    German Economic Review, 2007, 8, (4), 536-560 View citations (10)
    Also in German Economic Review, 2007, 8, (4), 536-560 (2007) View citations (30)
    See also Working Paper Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions, CESifo Working Paper Series (2004) View citations (15) (2004)
71. Lebensqualität in den Regionen: Erste Ergebnisse für Deutschland
    ifo Schnelldienst, 2007, 60, (15), 13-19 View citations (5)
72. Symposium on New Directions in Fiscal Federalism: An Introduction
    CESifo Economic Studies, 2007, 53, (4), 491-494 View citations (1)
73. Tax incentives and the location of FDI: Evidence from a panel of German multinationals
    International Tax and Public Finance, 2007, 14, (2), 151-164 View citations (95)
    See also Working Paper Tax incentives and the location of FDI: evidence from a panel of German multinationals, Discussion Paper Series 1: Economic Studies (2005) View citations (5) (2005)
74. Unemployment disparities and regional wage flexibility: comparing EU members and EU-accession countries
    Empirica, 2007, 34, (4), 287-297 View citations (4)

2006

75. Auswirkungen einer Länderfusion auf die öffentlichen Finanzen am Beispiel von Schleswig-Holstein und Hamburg
    ifo Schnelldienst, 2006, 59, (10), 17-22 View citations (6)
76. Steuerwettbewerb und Finanzausgleich
    ifo Schnelldienst, 2006, 59, (04), 12-28
77. The dynamics of municipal fiscal adjustment
    Journal of Public Economics, 2006, 90, (6-7), 1115-1132 View citations (95)
    See also Working Paper The Dynamics of Municipal Fiscal Adjustment, Working Papers (2005) (2005)
78. The incentive effect of fiscal equalization transfers on tax policy
    Journal of Public Economics, 2006, 90, (3), 477-497 View citations (53)
    See also Working Paper The Incentive Effect of Fiscal Equalization Transfers on Tax Policy, University of Göttingen Working Papers in Economics (2005) (2005)

2003

79. Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2003, 72, (2), 252-270 View citations (3)
    See also Working Paper Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen, ZEW Discussion Papers (2002) View citations (3) (2002)
80. Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2003, 223, (5), 532-555 View citations (3)
81. Tax base effects and fiscal externalities of local capital taxation: evidence from a panel of German jurisdictions
    Journal of Urban Economics, 2003, 54, (1), 110-128 View citations (39)

2002

82. Fiscal federalism and interstate risk sharing: empirical evidence from Germany
    Economics Letters, 2002, 74, (2), 195-202 View citations (17)

2001

83. Local business taxation and competition for capital: the choice of the tax rate
    Regional Science and Urban Economics, 2001, 31, (2-3), 215-245 View citations (78)
    See also Working Paper Local Business Taxation and Competition for Capital: The Choice of the Tax Rate, CESifo Working Paper Series (2001) View citations (84) (2001)

1999

84. Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 363- View citations (10)
    See also Working Paper Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany, CESifo Working Paper Series (1999) View citations (19) (1999)
85. The effect of unemployment, aggregate wages, and spatial contiguity on local wages: An investigation with German district level data
    Papers in Regional Science, 1999, 78, (1), 47-67 View citations (18)

1996

86. Die Lohnkurve in den westdeutschen Kreisen: eine Analyse auf der Basis regionaler Durchschnittslöhne (The Wage Curve in West German districts: an analysis using local average wages)
    Mitteilungen aus der Arbeitsmarkt- und Berufsforschung, 1996, 29, (3), 475-478

Books

2020

1. Der Beitrag der Familienunternehmen zum Steueraufkommen in Deutschland: Entwicklung der Steuern von Einkommen und Ertrag
   Studien, Stiftung Familienunternehmen / Foundation for Family Businesses

2013

2. Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (4)

2012

3. Der Beitrag des öffentlichen Sektors zur Wertschöpfung: Messprobleme und Lösungsansätze
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
4. Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen, vol 28
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen
   Also in Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen (2012)

2011

5. Die Reform des kommunalen Finanzausgleichs und der Kreisstruktur in Mecklenburg-Vorpommern: Eine finanzwissenschaftliche Analyse der Auswirkungen auf Landkreise, Städte und Gemeinden
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich

2010

6. Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)
7. Der kommunale Finanzausgleich in Mecklenburg-Vorpommern: langfristige Entwicklung und Reformperspektiven; Teil I: Der vertikale Finanzausgleich; Gutachten im Auftrag des Innenministeriums des Landes Mecklenburg-Vorpommern
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)

2009

8. Der kommunale Finanzausgleich in Mecklenburg-Vorpommern: langfristige Entwicklung und Reformperspektiven; Teil II: Der horizontale Finanzausgleich; Gutachten im Auftrag des Innenministeriums des Landes Mecklenburg-Vorpommern
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)
9. Evaluation of the experimentation clause in par. 6c SGB II: Macroanalysis and Regional Comparisons (Field 4)
   ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich

2008

10. Analyse und Weiterentwicklung des kommunalen Finanzausgleichs in Nordrhein-Westfalen
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (9)
11. Methods of Revenue Forecasting: An International Comparison
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (5)

2006

12. Calculation of GDP elasticities of public expenditure and revenue for forecasting purposes and a discussion of their volatility: Study commissioned by the Bundesministerium der Finanzen (06/05)
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)
13. Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich

2004

14. AccessLab: Regional Labour Market Adjustments in the Accession Candidate Countries. Materials No 1
    WIFO Studies, WIFO View citations (1)
15. Allokative und distributive Effekte einer Abschaffung des ermäßigten Umsatzsteuersatzes: Dienstleistungsauftrag des BMF. Kurzfassung
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research View citations (2)
16. Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht: Dienstleistungsauftrag des BMF (Projektnummer 09/03). Kurzfassung, 27.02.04
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research View citations (3)
17. Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research
    See also Working Paper Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft, ZEW Dokumentationen, ZEW - Leibniz Centre for European Economic Research (2006) (2006)
18. The Impact of Integration on Wages and Employment in Border Regions
    WIFO Studies, WIFO

2003

19. Adjustment Capability of Regional Labour Markets
    WIFO Studies, WIFO View citations (2)

Edited books

2016

1. The Future of EU-Finances, vol 34
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen View citations (8)
2. The Future of EU-Finances, vol 34
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen View citations (8)

2012

3. The Continuing Evolution of Europe, vol 1
   MIT Press Books, The MIT Press View citations (1)

Chapters

2008

1. Fiscal Equalization in Germany
   Chapter 6 in Fiscal Federalism and Political Decentralization, 2008

Editor

1. Beiträge zur Finanzwissenschaft
   Mohr Siebeck, Tübingen