Thiess Buettner
Biographic Data
| ID | 6038383 |
|---|---|
| NAME | Thiess Buettner |
| GIVEN NAMES | Thiess |
| FAMILY NAME | Buettner |
| SIGNATURE | BUETTNER T |
| AFFILIATIONS | Centre for European Economic Research |
| ORCID | 0000-0001-7490-0122 |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 11 |
| WORKS AS AUTHOR | 10 |
| WORKS AS EDITOR | 1 |
| FIRST PUBLICATION YEAR | 1999 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
The Vertical Fiscal Gap in the German Federation
The paper examines the magnitude of the vertical fiscal gap in Germany and its development over time and explores the drivers of this development from re-unification in 1991 until today. The results indicate a declining trend of the vertical fiscal gap. In the last decade, less than 10% of total subnational government expenditure is covered by vertical federal grants, over 90% is financed with own revenues, which is a large share by international…
Next Generation EU
This note deals with the European Union (EU)'s recent program of loans and transfers to the member states. It explores the objectives and the financing of the program and discusses the extent to which it offers important new features that will enable the EU to play a more constructive role in the European economy in the future.
WTO membership and the shift to consumption taxes
The Future of EU-Finances
This book brings together different perspectives on the current system of funding the European Union and prospects for future options. Important new political challenges, such as the EU's policies towards international conflicts and the refugee crisis, indicate that there is much potential for a stronger role of the EU. Reforming the revenue system may be an important step to ensure that the EU is able to meet these demands. However, it must not …
Political biases despite external expert participation? An empirical analysis of tax revenue forecasts in Germany
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen
Auf der Grundlage einer systematischen Analyse der Besteuerung von Kapitaleinkommen wird die Entwicklung zentraler Parameter des deutschen Steuersystems unter Berücksichtigung der beiden großen Unternehmenssteuerreformen 2001 und 2008 nachvollzogen. Die Effekte der daraus resultierenden steuerlichen Verzerrungen werden anhand von Alternativszenarien quantifiziert, welche die Steuerreformen sowie die hypothetische Einführung eines optimalen Steuer…
Efficient Revenue Sharing and Upper-Level Governments
This paper explores conditions under which revenue-sharing grants will achieve efficiency. We develop a general formulation of the state's decision problem of implementing a set of local policies. A theoretical analysis shows that if the state government pursues own policies and cannot levy lump-sum contributions from local jurisdictions, it will implement revenue-sharing grants that induce local governments to raise local tax rates. A subsequent…
Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
This paper analyzes how corporate taxation affects the capital structure of subsidiaries of multinational companies. The emphasis is on firm characteristics that proxy for the tax status of a subsidiary, which is crucial for the tax responsiveness of firms. Based on a comprehensive panel of German multinationals, we find that the tax sensitivity of the capital structure is significantly affected by several firm characteristics. Our results imply …
Tax base effects and fiscal externalities of local capital taxation
The effect of unemployment, aggregate wages, and spatial contiguity on local wages
The effect of unemployment, aggregate wages, and spatial contiguity on local wages
The effect of unemployment, aggregate wages, and spatial contiguity on local wages
The effect of unemployment, aggregate wages, and spatial contiguity on local wages
Tax base effects and fiscal externalities of local capital taxation
Efficient Revenue Sharing and Upper-Level Governments
This paper explores conditions under which revenue-sharing grants will achieve efficiency. We develop a general formulation of the state's decision problem of implementing a set of local policies. A theoretical analysis shows that if the state government pursues own policies and cannot levy lump-sum contributions from local jurisdictions, it will implement revenue-sharing grants that induce local governments to raise local tax rates. A subsequent…
Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
This paper analyzes how corporate taxation affects the capital structure of subsidiaries of multinational companies. The emphasis is on firm characteristics that proxy for the tax status of a subsidiary, which is crucial for the tax responsiveness of firms. Based on a comprehensive panel of German multinationals, we find that the tax sensitivity of the capital structure is significantly affected by several firm characteristics. Our results imply …
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen
Auf der Grundlage einer systematischen Analyse der Besteuerung von Kapitaleinkommen wird die Entwicklung zentraler Parameter des deutschen Steuersystems unter Berücksichtigung der beiden großen Unternehmenssteuerreformen 2001 und 2008 nachvollzogen. Die Effekte der daraus resultierenden steuerlichen Verzerrungen werden anhand von Alternativszenarien quantifiziert, welche die Steuerreformen sowie die hypothetische Einführung eines optimalen Steuer…
Political biases despite external expert participation? An empirical analysis of tax revenue forecasts in Germany
The Future of EU-Finances
This book brings together different perspectives on the current system of funding the European Union and prospects for future options. Important new political challenges, such as the EU's policies towards international conflicts and the refugee crisis, indicate that there is much potential for a stronger role of the EU. Reforming the revenue system may be an important step to ensure that the EU is able to meet these demands. However, it must not …
WTO membership and the shift to consumption taxes
Next Generation EU
This note deals with the European Union (EU)'s recent program of loans and transfers to the member states. It explores the objectives and the financing of the program and discusses the extent to which it offers important new features that will enable the EU to play a more constructive role in the European economy in the future.
The Vertical Fiscal Gap in the German Federation
The paper examines the magnitude of the vertical fiscal gap in Germany and its development over time and explores the drivers of this development from re-unification in 1991 until today. The results indicate a declining trend of the vertical fiscal gap. In the last decade, less than 10% of total subnational government expenditure is covered by vertical federal grants, over 90% is financed with own revenues, which is a large share by international…
Economics (7 works) · Corporate Taxation and Avoidance (5 works) · Political science (4 works) · Revenue (4 works) · European Monetary and Fiscal Policies (3 works) · Finance (3 works) · German (3 works) · Local Government Finance and Decentralization (3 works) · Public economics (3 works) · Ad valorem tax (2 works)