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 62 1 2 6 138
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 0 0 0 71
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 2 3 109
Bidding for Firms with Unknown Characteristics 0 0 0 14 0 1 1 79
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 0 0 2 150
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 1 146 0 0 1 576
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 0 1 453 1 1 3 1,768
Corporate tax effects on the quality and quantity of FDI 0 0 4 361 1 2 11 1,211
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 0 0 1 97
Corporate taxes in the European Union 0 0 0 0 0 1 1 27
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 0 0 4 602
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 1 1 65
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 0 0 67
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 0 2 12 63
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 0 0 8 43
Implementing an international effective minimum tax in the EU 0 1 7 61 1 3 20 189
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 0 0 1 289
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 1 1 1 33 2 3 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 1 1 1 55 1 1 5 103
Multinational Firms Mitigate Tax Competition 0 0 0 44 0 0 0 202
Negotiated Transfer Prices 0 0 1 53 1 1 8 183
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 0 2 2 435
Optimal tax policy when firms are internationallly mobile 0 0 0 96 0 0 2 228
Politicians' Outside Earnings and Electoral Competition 0 0 1 35 0 1 2 162
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 0 0 180
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment 1 1 3 140 2 2 7 466
Second-Best Source-Based Taxation of Multinational Firms 0 1 1 18 0 1 1 16
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 0 0 452 0 3 5 2,693
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 1 4 11 41
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 0 1 1 789
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 0 1 1 272
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 0 63 0 1 4 77
Taxation of Firms with Unknown Mobility 0 0 0 28 0 0 0 98
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 1 2 3 251
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 0 0 1 840
The Economics of Advance Pricing Agreements 0 0 1 13 1 1 2 114
The Economics of Advance Pricing Agreements 0 0 1 21 1 2 4 93
The Economics of Advance Pricing Agreements 0 0 0 34 0 0 0 66
The economics of advance pricing agreements 0 1 1 30 1 3 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 1 210 0 1 6 463
Total Working Papers 3 6 32 4,630 15 45 160 16,302


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 0 0 1 6 0 1 4 34
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 0 0 16 0 1 4 51
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 1 335
Corporate tax effects on the quality and quantity of FDI 0 0 2 153 2 3 17 470
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 0 1 6 97 1 4 14 317
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 1 7 0 0 1 42
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 0 1 3 254
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 2 5 64
Fiscal equalisation schemes under competition 0 0 1 8 0 0 1 42
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 0 0 0 68
Internationale Mindestbesteuerung von Unternehmen 1 1 2 20 1 2 7 62
Internationales Steuersystem 0 0 0 3 0 0 1 6
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 1 1 1 184
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 0 1 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 2 5 46
Multinational firms mitigate tax competition 0 0 0 36 0 1 3 129
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 0 2 56 0 0 3 173
Politicians’ outside earnings and electoral competition 0 0 1 47 0 0 4 166
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 1 42 1 1 5 186
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 1 2 3 445
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 1 1 233
Strategic Trade Policy through the Tax System 0 0 0 9 0 0 0 43
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 0 1 2 24
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 0 2 3 306
Tax accounting principles and corporate risk-taking 0 0 2 30 0 0 7 116
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 0 0 0 292
Tax enforcement and tax havens under formula apportionment 0 0 0 68 1 1 1 196
Taxation and the allocation of risk inside the multinational firm 0 0 7 64 0 3 17 184
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 1 13 0 0 1 57
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 1 1 2 137
The economics of advance pricing agreements 2 4 5 42 2 6 15 199
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 0 2 110
Transfer pricing policy and the intensity of tax rate competition 0 0 3 60 0 0 14 186
Trumps Steuerpläne 0 1 1 8 0 2 3 34
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 0 3 65
Unilateral introduction of destination-based cash-flow taxation 0 0 2 24 1 1 9 70
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 0 0 0 39
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 0 0 27
Total Journal Articles 3 7 39 1,814 13 40 173 6,671


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 1 1 43
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 0 2 2 1 2 5 11
Total Books 0 0 2 2 1 3 6 54


Statistics updated 2025-05-12