Access Statistics for Johannes Becker

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A Backward Looking Measure of the Effective Marginal Tax Burden on Investment 0 0 0 151 0 0 0 536
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 1 16 0 0 1 90
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 2 2 2 73
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 1 1 5 139
A negotiation-based model of tax-induced transfer pricing 0 0 1 26 0 0 2 150
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 0 1 3 110
Bidding for Firms with Unknown Characteristics 0 0 0 14 0 0 1 79
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 0 2 4 152
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 0 146 1 1 1 577
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 1 3 4 456 2 6 9 1,774
Corporate tax effects on the quality and quantity of FDI 0 1 5 362 0 2 9 1,213
Corporate tax regime and international allocation of ownership 0 0 0 43 0 0 3 194
Corporate tax regime and international allocation of ownership 0 0 0 39 1 1 2 98
Corporate taxes in the European Union 0 0 0 0 0 0 1 27
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 0 1 3 603
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 0 0 1 381
EU Regional Policy and Tax Competition 0 0 0 228 0 0 2 559
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 0 0 1 65
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 1 1 68
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 1 1 6 64
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 1 1 5 44
Implementing an international effective minimum tax in the EU 0 0 6 61 1 1 14 190
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 0 0 0 289
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 0 0 1 179
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 0 0 3 45
Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information 0 0 0 32 0 0 0 67
Mental Accounting of Public Funds - The Flypaper Effect in the Lab 0 0 1 55 1 1 6 104
Multinational Firms Mitigate Tax Competition 0 0 0 44 0 0 0 202
Negotiated Transfer Prices 0 0 1 53 0 0 5 183
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 0 0 2 435
Optimal tax policy when firms are internationallly mobile 0 0 0 96 0 0 1 228
Politicians' Outside Earnings and Electoral Competition 0 0 1 35 1 1 3 163
Politicians' Outside Earnings and Political Competition 0 0 0 33 0 0 1 117
Politicians' outside earnings and electoral competition 0 0 0 18 0 1 1 181
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment 0 0 2 140 1 2 8 468
Second-Best Source-Based Taxation of Multinational Firms 0 0 1 18 0 0 1 16
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 0 0 452 0 2 7 2,695
Strategic Trade Policy through the Tax System 0 0 0 75 0 0 1 201
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 5 29 0 1 12 42
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 0 0 1 789
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 0 0 1 272
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 0 63 0 0 2 77
Taxation of Firms with Unknown Mobility 0 0 0 28 1 1 1 99
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 0 0 2 251
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 0 0 1 840
The Economics of Advance Pricing Agreements 0 0 0 21 0 1 3 94
The Economics of Advance Pricing Agreements 0 0 1 13 0 0 2 114
The Economics of Advance Pricing Agreements 0 0 0 34 0 0 0 66
The economics of advance pricing agreements 0 0 1 30 0 0 3 132
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 0 121 0 0 2 335
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 0 0 4 463
Total Working Papers 1 4 31 4,634 14 31 150 16,333


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Auswirkungen der Globalisierung auf die Struktur der Besteuerung 0 0 0 20 0 0 1 116
Behavioral Effects of Withholding Taxes on Labor Supply 1 1 2 7 1 1 5 35
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 0 0 16 0 1 4 52
Bidding for Firms with Unknown Characteristics 0 0 0 3 0 0 0 26
Corporate Taxes in the European Union 0 0 0 162 0 0 0 335
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 1 4 14 474
Corporate tax regime and international allocation of ownership 0 0 0 16 0 0 0 81
Cross-border tax effects on affiliate investment—Evidence from European multinationals 1 1 5 98 1 2 12 319
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 0 0 0 22
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 0 0 0 49
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 1 1 1 43
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 0 0 2 22
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 0 0 1 172
EU regional policy and tax competition 0 0 0 74 1 1 3 255
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 0 0 7 0 0 1 30
Even small trade costs restore efficiency in tax competition 0 0 1 12 0 0 5 64
Fiscal equalisation schemes under competition 0 0 1 8 1 2 3 44
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 1 1 1 69
Internationale Mindestbesteuerung von Unternehmen 0 0 2 20 0 0 7 62
Internationales Steuersystem 0 0 0 3 0 0 1 6
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 2 4 5 188
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 0 0 3 178
Kurz kommentiert 0 0 0 2 0 0 0 22
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 1 1 6 47
Multinational firms mitigate tax competition 0 0 0 36 1 1 4 130
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 0 0 2 132
Optimal tax policy when firms are internationally mobile 0 1 3 57 0 2 5 175
Politicians’ outside earnings and electoral competition 0 0 1 47 1 1 5 167
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 0 0 0 47
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 1 2 5 447
Source versus residence based taxation with international mergers and acquisitions 0 2 2 44 1 4 6 190
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 0 0 0 48
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 0 0 1 233
Strategic Trade Policy through the Tax System 0 0 0 9 1 1 1 44
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 1 1 2 25
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 1 1 3 307
Tax accounting principles and corporate risk-taking 0 0 0 30 1 2 6 118
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 1 1 1 293
Tax enforcement and tax havens under formula apportionment 0 0 0 68 1 2 3 198
Taxation and the allocation of risk inside the multinational firm 0 0 5 64 3 4 14 188
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 1 13 1 1 2 58
Taxation of firms with unknown mobility 0 0 0 1 0 0 1 16
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 0 41 0 0 2 137
The economics of advance pricing agreements 0 0 4 42 2 2 15 201
The evolution and convergence of OECD tax systems 0 0 0 47 0 0 0 99
The taxation of foreign profits — The old view, the new view and a pragmatic view 0 0 0 39 0 1 3 111
Transfer pricing policy and the intensity of tax rate competition 0 0 2 60 0 0 8 186
Trumps Steuerpläne 0 0 1 8 0 0 3 34
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 0 2 65
Unilateral introduction of destination-based cash-flow taxation 0 0 1 24 2 2 7 72
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 2 2 2 41
Why is there Corporate Taxation? The Role of Limited Liability Revisited 0 0 0 53 0 0 0 121
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP 0 0 0 14 0 0 0 98
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 0 1 1 28
Total Journal Articles 2 5 31 1,819 30 49 179 6,720


Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Der Odysseus-Komplex. Ein pragmatischer Vorschlag zur Lösung der Eurokrise 0 0 0 0 0 0 1 43
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 0 2 2 0 1 6 12
Total Books 0 0 2 2 0 1 7 55


Statistics updated 2025-08-05