Contributions in scientific journals

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    Taxes and Gender Equality: The Incidence of the "Tampon Tax"
    European Economic Review forthcoming (2025) , Download
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    Editorial Note: ITAX is now accepting short papers
    International Tax and Public Finance (2025) , Download
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    Tax Competition Effects of a Minimum Tax Rate: Empirical Evidence from German Municipalities
    Journal of Public Economics forthcoming (2024) , Download

  • Do community needs affect the decision to volunteer? The case of refugees in Germany.
    Journal of Economic Behavior & Organization (2024) , Download
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    Banning Products with Low Energy Efficiency: Market Response and Adjustment Cost
    Journal of the Association of Environmental and Resource Economists (2024) , Download
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    Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?
    Journal of Public Economics 220 (2023) 104836, Download

  • Willingness‑to‑Pay for Energy Efficiency: Evidence from the European Common Market
    Environmental & Resource Economics (2023) , Download
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    VAT Fraud and Reverse Charge: Empirical Evidence from VAT Return Data
    International Tax and Public Finance 30 (2023) 849-878, Download

  • Taxation, Fiscal Redistribution and Local Land-Use Regulation
    Land Economics 99 (2023) 573-593, Download
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    Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs
    Journal of the Association of Environmental and Resource Economists forthcoming (2023) , Download

  • Next Generation EU: a Hamiltonian Moment for the Public Finances of the European Union?
    Finanzarchiv 79 (2023) 146-173, Download
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    Inside the White Box: Unpacking the Determinants of Quality and Vertical Specialization
    European Economic Review 152 (2023) , Download
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    Unit Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT
    American Economic Journal: Economic Policy 13 (2021) 103-134, Download
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    Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany
    International Tax and Public Finance 28 (2021) 90-112, Download
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    Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions
    International Tax and Public Finance 27 (2020) 1425–1452, Download

  • Traceable Payments and VAT Design: Effects on VAT Performance
    CESifo Economic Studies 66 (2020) 221-247, Download
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    Tax Planning of Married Couples and Intra-Household Income Inequality
    Journal of Public Economics 179 (2019) , Download
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    Legend of the Pork Barrel? The Causal Effect of Legislature Size on Public Spending
    Finanzarchiv 75 (2019) 39-58, Download
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    WTO membership and the shift to consumption taxes
    World Development 108 (2018) 197-218, Download
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    Anti Profit-Shifting Rules and Foreign Direct Investment
    International Tax and Public Finance 25 (2018) 553-580, Download

  • Föderalimus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer
    Perspektiven der Wirtschaftspolitik 19 (2018) 32-41, Download
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    Yardstick Competition and Partial Coordination: Exploring the Empirical Distribution of Local Business Tax Rates
    Journal of Economic Behavior & Organization (2016) 178 - 201, Download
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    Determinants of Business Fixed Investment: Evidence from German Firm-Level Data
    Jahrbücher für Nationalökonomie und Statistik (2016) , Download
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    City Competition for the Creative Class
    Journal of Cultural Economics (2016) 1 - 39, Download
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    Restricted Interest Deductibility and Multinationals' Use of Internal Debt Finance
    International Tax and Public Finance (2015) 1 - 13, Download
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    Political Biases Despite External Expert Participation? An Empirical Analysis of Tax Revenue Forecasts in Germany
    Public Choice (2015) 287 - 307, Download

  • Buchbesprechung von Thomas Piketty: Capital in the 21 Century
    Jahrbücher für Nationalökonomie und Statistik (2015) 663-663, Download
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    Revenue and Welfare Effects of a Financial Sector VAT Exemption
    International Tax and Public Finance (2014) 1028 - 1050, Download
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    Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen
    Perspektiven der Wirtschaftspolitik (2014) 346-354, Download
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    Internal debt and multinationals' profit shifting - empirical evidence from panel data
    National Tax Journal 66 (2013) 63-95, Download
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    Climate change: fiscal and international trade issues—introduction
    International Tax and Public Finance 20 (2013) 357-359, Download
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    City Size and the Demand for Local Public Goods
    Regional Science and Urban Economics 43 (2013) 16-21, Download
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    The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms
    Journal of Public Economics (2012) 930 - 938, Download
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    Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
    Finanzarchiv (2011) 103-122, Download
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    Strategic consolidation under formula apportionment
    National Tax Journal 64 (2011) 225-254, Download
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    Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany
    Journal of Institutional and Theoretical Economics - Zeitschrift für die gesamte Staatswissenschaft 167 (2011) 647-667, Download
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    Corporation Taxes and the Debt Policy of Multinational Firms - Evidence for German Multinationals
    Zeitschrift für Betriebswirtschaft 81 (2011) 1325-1339, Download
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    The Role of the Corporate Income Tax as an Automatic Stabilizer
    International Tax and Public Finance 17 (2010) 686-698, Download
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    Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance
    Fiscal Studies 31 (2010) 313-340, Download
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    Economic effects of VAT reform in Germany
    Applied economics 42 (2010) 2165-2182, Download
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    The Impact of Non-Profit Taxes on Foreign Direct Investment: Evidence from German Multinationals
    International Tax and Public Finance (2009) 298 - 320, Download
  • Buettner, Thiess
    The Contribution of Equalization Transfers to Fiscal Adjustment: Empirical Results for German Municipalities and a US-German Comparison
    Journal of Comparative Economics (2009) 417 - 431, Download
  • Buettner, Thiess, Georg Wamser, Michael Overesch, Ulrich Schreiber
    Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals
    Economics letters (2009) 309 - 311, Download
  • Buettner, Thiess, Alexander Ebertz
    Spatial Implications of Minimum Wages
    Jahrbücher für Nationalökonomie und Statistik (2009) 292 - 312, Download
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    Quality of Life in the Regions - Results for German Counties
    The annals of regional science (2009) 89 - 112, Download
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    New directions in fiscal federalism: Introduction
    Journal of Public Economics (2008) 2285 - 2287, Download
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    Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions
    German Economic Review 8 (2007) 536-560, Download
  • Buettner, Thiess, Martin Ruf
    Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals
    International Tax and Public Finance (2007) 151 - 164, Download
  • Buettner, Thiess
    The Incentive Effect of Fiscal Equalization Transfers on Tax Policy
    Journal of Public Economics (2006) 477 - 497, Download
  • Buettner, Thiess
    The Finances of the German States
    Revista Catalana de Dret Públic (2006) 211 - 232, Download
  • Buettner, Thiess, David Wildasin
    The dynamics of municipal fiscal adjustment
    Journal of Public Economics (2006) 1115 - 1132, Download
  • Buettner, Thiess, Robert Schwager, Dan Stegarescu
    Agglomeration, Population Size and the Cost of Providing Public Services: An Empirical Analysis for German States
    Public Finance and Management (2004) 496 - 520, Download
  • Buettner, Thiess
    Tax Base Effects and Fiscal Externalities of Local Capital Taxation: Evidence from a Panel of German Jurisdictions
    Journal of Urban Economics (2003) 110 - 128, Download
  • Buettner, Thiess, Robert Schwager
    Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagmodells
    Jahrbücher für Nationalökonomie und Statistik (2003) 532 - 555, Download
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    Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen
    Vierteljahrshefte zur Wirtschaftsforschung 72 (2003) 252-270, Download
  • Buettner, Thiess, Hannes Spengler
    Lokale Determinanten der Kriminalität und Tätermobilität: Eine empirische Studie mit Gemeindedaten
    Monatsschrift für Kriminologie und Strafrechtsreform (2002) 1 - 19, Download
  • Buettner, Thiess
    Fiscal Federalism and Interstate Risk Sharing: Empirical Evidence from Germany
    Economics letters (2002) 195 - 202, Download
  • Buettner, Thiess
    Local business taxation and competition for capital: the choice of the tax rate
    Regional Science and Urban Economics (2001) 215 - 245, Download
  • Buettner, Thiess
    Determinants of tax rates in capital income taxation: a theoretical model and evidence from Germany
    Finanzarchiv (2000) 363 - 388, Download
  • Buettner, Thiess
    The impact of unemployment, aggregate wages, and spatial contiguity on local wage: an investigation with German district level data
    Papers in Regional Science (1999) 47 - 67, Download