Prof. Dr. Thiess Büttner
Chair of Public Finance
Curriculum vitae
Thiess Büttner studied economics and international business at the universities of Göttingen and Constance from 1986 to 1993, and completed his doctoral degree at the University of Constance in 1997. He then worked at the Center for European Economic Research (ZEW), where he later became head of the Corporate Taxation and Public Finance Research Department.
He completed his habilitation at the University of Mannheim in 2003. In 2004, he was appointed CESifo professor of public finance at LMU Munich and head of the Public Sector department at the ifo Institute for Economic Research in Munich. He has spent research stays at various universities and research institutes in locations such as Kentucky (USA) and Oxford (United Kingdom). Professor Büttner has been Chair of Public Finance at Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) since 2010. He is member of the Academic Advisory Board at the Federal Ministry of Finance and since is chair of the independent Advisory Board of the German Stability Council.
Professor Büttner’s research priorities include tax competition, fiscal federalism and empirical taxation research.
Recent publications
2022
- :
Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten
In: Wirtschaftsdienst 102 (2022), p. 23-26
ISSN: 0043-6275
DOI: 10.1007/s10273-022-3089-4 - :
Releasing the brake: Germany’s national fiscal rule no longer ensures compliance with European fiscal rules
In: Economists' Voice (2022)
ISSN: 1553-3832
2021
- :
Stand und Möglichkeiten der Evaluierung steuerlicher Normen
In: Finanz-Rundschau Ertragsteuerrecht 103 (2021), p. 301-105
ISSN: 0940-452X
DOI: 10.9785/fr-2021-1030703 - , :
Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs
(2021)
URL: https://www.cesifo.org/en/publikationen/2021/working-paper/promoting-sales-energy-efficient-household-appliances-outcomes-and
(Working Paper)
2020
- , , , :
Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions
In: International Tax and Public Finance (2020)
ISSN: 0927-5940
DOI: 10.1007/s10797-017-9457-0
URL: https://link.springer.com/article/10.1007/s10797-020-09602-9
(Working Paper) - , :
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany
In: International Tax and Public Finance forthcoming (2020)
ISSN: 0927-5940
DOI: 10.1007/s10797-020-09610-9
URL: https://link.springer.com/article/10.1007/s10797-020-09610-9
(Working Paper) - , :
Unit Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT
In: American Economic Journal: Economic Policy forthcoming (2020)
ISSN: 1945-7731
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/09/manuscript_final_for_ssrn.pdf
(Working Paper) - , :
Property-Tax Reform: The Land-Value Tax as a Practical Alternative? Eine Bodenwertsteuer als Grundsteuer?
In: Wirtschaftsdienst 100 (2020), p. 380-383
ISSN: 0043-6275
DOI: 10.1007/s10273-020-2659-6
2019
- :
Kommunale Autonomie und Aufweichung der Kommunalen Budgetrestriktion: Ein Plädoyer für die Stärkung des Korrespondenzprinzips
In: Tilmann Schweisfurth und Walter Wallmann (ed.): Haushalts- und Finanzwirtschaft der Kommunen in der Bundesrepublik Deutschland, Berlin: Berliner Wissenschafts-Verlag, 2019, p. 609-620
ISBN: 978-3-8305-3885-1 - , , :
Tax Planning of Married Couples and Intra-Household Income Inequality
In: Journal of Public Economics 179 (2019)
ISSN: 0047-2727
DOI: 10.1016/j.jpubeco.2019.104048
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/02/gender_bias_paper_17_July_2019_for_publication.pdf - , :
Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects
(2019)
URL: http://www.cesifo-group.de/DocDL/cesifo1_wp7462.pdf
(Working Paper) - , , , :
Grundstückswert einbeziehen: zur Reform der Grundsteuer
In: Wirtschaftsdienst 99 (2019), p. 304-306
ISSN: 0043-6275
DOI: 10.1007/s10273-019-2450-8
2018
- :
Föderalimus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer
In: Perspektiven der Wirtschaftspolitik 19 (2018), p. 32-41
ISSN: 1465-6493
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/02/Föderalismus_im_Wunderland.pdf - , :
Finanzwissenschaft
München: DeGruyter, 2018
ISBN: 978-3-11-053074-2
DOI: 10.1515/9783110530759 - , :
WTO membership and the shift to consumption taxes
In: World Development 108 (2018), p. 197-218
ISSN: 0305-750X
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/02/WTO_membership.pdf - , , :
Anti Profit-Shifting Rules and Foreign Direct Investment
In: International Tax and Public Finance 25 (2018), p. 553-580
ISSN: 0927-5940
DOI: 10.1007/s10797-017-9457-0
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/02/Anti_Profit_Shifting.pdf
2017
- :
Welfare cost of the real estate transfer tax
(2017)
URL: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2924454
(Working Paper)
2016
- :
Positive externe Effekte der Erziehung und Ausbildung von Kindern
In: G. Felbermayr, M. Knoche, L. Wößmann (ed.): Hans-Werner Sinn und 25 Jahre deutsche Wirtschaftspolitik, München: Carl Hanser, 2016, p. 88-89 - :
Commercial Land Use and Interjurisdictional Competition
(2016)
URL: https://www.econstor.eu/bitstream/10419/145955/1/VfS_2016_pid_8236.pdf
(Working Paper) - :
Revenue smoothing by the EU funding system
In: T. Buettner und M. Thoene (ed.): The Future of EU-Finances, Tübingen: , 2016, p. 31-46 - , :
Taxation, social norms, and compliance: Research questions and results
In: Journal of Economic Behavior & Organization 124 (2016), p. 1-6
ISSN: 0167-2681
DOI: 10.1016/j.jebo.2016.02.004 - , :
Neuregelung des bundesstaatlichen Finanzausgleichs: Umverteilungs- und Verbleibseffekte
In: Wirtschaftsdienst (2016), p. 818-824
ISSN: 0043-6275 - , :
Determinants of Business Fixed Investment: Evidence from German Firm-Level Data
In: Jahrbücher für Nationalökonomie und Statistik (2016)
ISSN: 0021-4027
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/02/Determinants_of_Business_Fixed_Investment.pdf - , :
City Competition for the Creative Class
In: Journal of Cultural Economics (2016), p. 1 - 39
ISSN: 0885-2545
DOI: 10.1007/s10824-015-9258-1
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/02/City_Competition.pdf - , , :
Der Beitrag der Familienunternehmen zum Steueraufkommen in Deutschland
München: Stiftung Familienunternehmen, 2016 - , , :
Plädoyer zur gesetzlichen Regelung des Streikrechts - eine Replik
In: Wirtschaftsdienst (2016), p. 440-443
ISSN: 0043-6275 - , :
The future of EU finances: synopsis
In: Thiess Buettner, Michael Thoene (ed.): The Future of EU-Finances, Tübingen: Mohr Siebeck, 2016, p. 1-14 - , :
Yardstick Competition and Partial Coordination: Exploring the Empirical Distribution of Local Business Tax Rates
In: Journal of Economic Behavior & Organization (2016), p. 178 - 201
ISSN: 0167-2681
URL: https://www.finanzwissenschaft.rw.fau.de/files/2020/03/Local-Taxes_revised_27052015.pdf
Prof. Dr. Thiess Büttner
- Phone number: +49 911 5302-200
- Email: thiess.buettner@fau.de