Tax base effects and fiscal externalities of local capital taxation: evidence from a panel of German jurisdictions

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On Spatial Public Finance Empirics (2005, background): “According to tax competition theory, a tax reaction function arises because the tax base is mobile and reacts to local tax rate differentials (Brett and Pinkse, 2000; Buettner, 2003 ).”
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany (2018, unknown): “As all these regional factors have been found to affect LBT rates (Büttner, 2003), it is important to control for them in the empirical analysis below.”
Do Tax Havens Divert Economic Activity (2006, background): “Buettner (2003) analyzes fiscal competition within Germany by considering the investment effects of tax policies in adjacent jurisdictions.”
Business Taxes and the Electoral Cycle (2012, background): “Recent theoretical and empirical papers stress that corporate tax rate choices are influenced by the size and structure of the economy, the government’s budgetary situation and tax competition behavior (see e.g. Bucovetscy, 1991; Wilson, 1999; Buettner, 2003; Devereux et al., 2007).”
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy (2006, background): “…for tax reform.1 Also previous research on the impact of local tax rates on revenue indicates potentially important incentive effects, as local tax rates are shown to exert quite strong tax base effects, which point to an unusually high taxing effort of German municipalities (Buettner, 2003).”