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  1. Book: Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen

    Büttner, Thiess / Werding, Martin

    (WIP-Analyse ; Dezember 2021)

    2021  

    Author's details Prof. Dr. Thiess Büttner (Friedrich-Alexander-Universität Erlangen-Nürnberg), Prof. Dr. Martin Werding (Ruhr-Universität Bochum)
    Series title WIP-Analyse ; Dezember 2021
    Collection
    Subject code 610
    Language German
    Size 28 Seiten, Diagramme
    Edition Dezember
    Publisher WIP-Wissenschaftliches Institut der PKV
    Publishing place Köln
    Publishing country Germany
    Document type Book
    HBZ-ID HT021261863
    ISBN 978-3-9821682-9-6 ; 3-9821682-9-5
    Database Catalogue ZB MED Medicine, Health

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    In stock of ZB MED Cologne/Königswinter

    Shelf markLoan statusLocation
    2022 A 228 available for loan (reading room) Lesesaal EG

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  2. Book ; Online: Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen

    Büttner, Thiess / Werding, Martin

    (WIP-Analyse ; Dezember 2021)

    2021  

    Institution Wissenschaftliches Institut der PKV
    Author's details Prof. Dr. Thiess Büttner (Friedrich-Alexander-Universität Erlangen-Nürnberg), Prof. Dr. Martin Werding (Ruhr-Universität Bochum)
    Series title WIP-Analyse ; Dezember 2021
    Collection
    Language German
    Size 1 Online-Ressource (28 Seiten), Diagramme
    Publisher WIP - Wissenschaftliches Institut der PKV
    Publishing place Köln
    Publishing country Germany
    Document type Book ; Online
    Note Open Access
    HBZ-ID HT021288330
    ISBN 9783982168296 ; 3982168295
    Database ZB MED Catalogue: Medicine, Health, Nutrition, Environment, Agriculture

    Full text online

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  3. Article: Comment on "Local taxation and fiscal revenue sharing: the case of German business taxation" by Thiess Buettner

    Huizinga, Harry / Büttner, Thiess

    Workshop 30 November 2000 Tax Competition and Tax Coordination in the EU , p. 37-38

    2000  , Page(s) 37–38

    Author's details Harry Huizinga
    Language English
    Publisher OCFEB, Erasmus Univ.
    Publishing place Rotterdam
    Document type Article
    Database ECONomics Information System

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  4. Article: Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten.

    Büttner, Thiess

    Wirtschaftsdienst (Hamburg, Germany : 1949)

    2022  Volume 102, Issue 1, Page(s) 23–26

    Abstract: The German federal government is facing criticism for using the exemption from the national debt brake due to the coronavirus crisis to expand the fiscal leeway for its future energy and climate policies. The budget dispute is taking place against the ... ...

    Title translation Debt Brake or Breach of the Rules? Building Budget Reserves in Times of Crisis.
    Abstract The German federal government is facing criticism for using the exemption from the national debt brake due to the coronavirus crisis to expand the fiscal leeway for its future energy and climate policies. The budget dispute is taking place against the backdrop of a massive expansion of government debt in Europe. In the following, the author explain the critique of the latest supplementary budget and argues that the federal government has missed the opportunity to prove that the fiscal policy options within the existing rules are sufficient.
    Language German
    Publishing date 2022-01-29
    Publishing country Germany
    Document type English Abstract ; Journal Article
    ZDB-ID 202814-1
    ISSN 1613-978X ; 0043-6275
    ISSN (online) 1613-978X
    ISSN 0043-6275
    DOI 10.1007/s10273-022-3089-4
    Database MEDical Literature Analysis and Retrieval System OnLINE

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    In stock of ZB MED Bonn / Germany

    Z 4' 57/26: Show issues
    Z 443: Show issues
    I/140: Show issues

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  5. Article: Union auf Pump.

    Büttner, Thiess

    Wirtschaftsdienst (Hamburg, Germany : 1949)

    2020  Volume 100, Issue 8, Page(s) 565

    Title translation EU Special Summit: Union on credit.
    Keywords covid19
    Language German
    Publishing date 2020-08-21
    Publishing country Germany
    Document type Journal Article
    ZDB-ID 202814-1
    ISSN 1613-978X ; 0043-6275
    ISSN (online) 1613-978X
    ISSN 0043-6275
    DOI 10.1007/s10273-020-2707-2
    Database MEDical Literature Analysis and Retrieval System OnLINE

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    In stock of ZB MED Bonn / Germany

    Z 4' 57/26: Show issues
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    I/140: Show issues

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  6. Article ; Online: Was gehört auf die finanzpolitische Agenda des Bundes nach den Wahlen?

    Büttner, Thiess

    Wirtschaftsdienst Vol. 97, No. 11 , p. 774-776

    2017  Volume 97, Issue 11, Page(s) 774–776

    Author's details Thiess Büttner
    Language German
    Size Online-Ressource
    Publisher Springer
    Publishing place Heidelberg
    Document type Article ; Online
    ZDB-ID 2079503-8 ; 202814-1
    ISSN 1613-978X ; 0043-6275
    ISSN (online) 1613-978X
    ISSN 0043-6275
    Database ECONomics Information System

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    In stock of ZB MED Bonn / Germany

    Z 4' 57/26: Show issues
    Z 443: Show issues
    I/140: Show issues

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  7. Article: Positive externe Effekte der Erziehung und Ausbildung von Kindern

    Büttner, Thiess

    Hans-Werner Sinn und 25 Jahre deutsche Wirtschaftspolitik , p. 88-89

    2016  , Page(s) 88–89

    Author's details Thiess Büttner
    Keywords Rentenfinanzierung ; Alternde Bevölkerung ; Kinder ; Deutschland
    Language German
    Publisher Carl Hanser Verlag
    Publishing place München
    Document type Article
    ISBN 978-3-446-44791-2 ; 3-446-44791-1
    Database ECONomics Information System

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  8. Book ; Online: Welfare cost of the real estate transfer tax

    Büttner, Thiess

    (CESifo working paper : Category 1, Public finance ; no. 6321)

    2017  

    Abstract: This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be ... ...

    Author's details Thiess Buettner
    Series title CESifo working paper : Category 1, Public finance ; no. 6321
    Abstract This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical elasticity of the tax base. In the absence of tax planning, the elasticity of the tax base is determined by the hazard rate to deter transactions at the margin. With tax planning, the elasticity of the tax base is also driven by the “technology” of tax sheltering. Empirical evidence on the deadweight loss is obtained from the analysis of real estate transfer taxes in Germany. After a constitutional reform has granted the German states the right to set the local rate of the real estate transfer tax, over the last ten years many states have made use of this discretion and have increased the tax rate - some of them repeatedly. Based on the empirical estimate of the revenue effect of these tax increases, the paper shows that the German experience points to a substantial welfare cost of real estate transfer taxation. The preferred estimate suggests that each additional Euro of revenues raised is associated with an increase of the deadweight loss of about 67 cents.
    Keywords real estate transfer tax ; marginal cost of funds ; tax rate elasticity of the tax base ; tax avoidance
    Language English
    Size 1 Online-Ressource (circa 27 Seiten), Illustrationen
    Publisher CESifo, Center for Economic Studies & Ifo Institute
    Publishing place Munich
    Document type Book ; Online
    Database ECONomics Information System

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  9. Book ; Conference proceedings: Finanzwissenschaft

    Brümmerhoff, Dieter / Büttner, Thiess

    (DeGruyter Studium)

    2018  

    Institution De Gruyter Oldenbourg
    Event/congress Lehrbuch
    Author's details Dieter Brümmerhoff, Thiess Büttner
    Series title DeGruyter Studium
    Keywords Finanzwirtschaft ; Finanzwissenschaft ; Theorie ; Deutschland
    Language German
    Size XVIII, 656 Seiten, Illustrationen, 24 cm x 17 cm
    Edition 12. überarbeitete Auflage
    Document type Book ; Conference proceedings
    Note Literaturverzeichnis Seite [623]-646
    ISBN 3110530740 ; 9783110530742 ; 9783110530759 ; 9783110530933 ; 3110530759 ; 3110530937
    Database ECONomics Information System

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  10. Book ; Conference proceedings: The future of EU-finances

    Büttner, Thiess / Thöne, Michael

    (Beiträge zur Finanzwissenschaft ; 34)

    2016  

    Institution Brussels Symposium on the "The Future of EU Finances"
    Europäische Union
    Mohr Siebeck GmbH & Co. KG
    Event/congress "The Future of EU Finances" (2016.01.14, Brussels)
    Author's details edited by Thiess Büttner and Michael Thöne
    Series title Beiträge zur Finanzwissenschaft ; 34
    Keywords Budget ; Finance ; Fiscal policy ; Taxation ; Finanzpolitik ; EU-Haushalt ; EU-Finanzbeziehungen ; Finanzausgleich ; Subsidiarität ; Neue politische Ökonomie ; EU-Staaten ; European Union countries
    Language English
    Size VII, 164 Seiten, Illustrationen, Diagramme, 24 cm
    Publisher Mohr Siebeck
    Publishing place Tübingen
    Document type Book ; Conference proceedings
    Note "In the light of the discussion the papers were revised and reviewed and this volume includes the finalized papers that have been put together for the Brussels symposium on the "The Future of EU Finances" on 14 January 2016." - Synopsis ; Enthält 9 Beiträge
    ISBN 3161546563 ; 9783161546563
    Database ECONomics Information System

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