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 2 3 3 539
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 1 16 1 1 2 91
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 0 0 2 73
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 0 0 4 139
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 4 111
Bidding for Firms with Unknown Characteristics 0 0 0 14 1 2 3 81
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 1 1 3 153
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 0 146 0 1 2 578
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 1 1 5 457 2 5 13 1,779
Corporate tax effects on the quality and quantity of FDI 0 0 2 362 0 1 7 1,214
Corporate tax regime and international allocation of ownership 0 0 0 39 0 0 1 98
Corporate tax regime and international allocation of ownership 0 0 0 43 0 0 2 194
Corporate taxes in the European Union 0 0 0 0 0 1 2 28
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 1 1 3 604
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 0 0 0 381
EU Regional Policy and Tax Competition 0 0 0 228 1 1 3 560
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 0 1 68
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 0 0 1 65
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 2 3 9 67
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 1 1 3 45
Implementing an international effective minimum tax in the EU 0 0 3 61 1 1 10 191
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 1 1 1 290
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 1 3 3 182
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 1 1 4 46
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 3 5 107
Multinational Firms Mitigate Tax Competition 0 0 0 44 0 0 0 202
Negotiated Transfer Prices 0 0 1 53 0 0 2 183
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 0 1 3 436
Optimal tax policy when firms are internationallly mobile 0 0 0 96 1 1 1 229
Politicians' Outside Earnings and Electoral Competition 0 0 1 35 0 1 4 164
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 1 181
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment 0 0 2 140 1 2 8 470
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 2 2 454 1 3 9 2,698
Strategic Trade Policy through the Tax System 0 0 0 75 0 1 1 202
Tax Competition with Two Tax Instruments - and Tax Evasion 1 1 3 30 3 4 12 46
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 1 2 273
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 0 63 1 3 5 80
Taxation of Firms with Unknown Mobility 0 0 0 28 1 1 2 100
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 1 2 841
The Economics of Advance Pricing Agreements 0 0 0 13 0 0 1 114
The Economics of Advance Pricing Agreements 0 1 1 22 1 3 6 97
The Economics of Advance Pricing Agreements 0 0 0 34 2 3 3 69
The economics of advance pricing agreements 0 0 1 30 1 2 5 134
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 1 1 122 1 4 5 339
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 0 0 2 463
Total Working Papers 2 6 27 4,640 30 62 172 16,395


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 0 116
Behavioral Effects of Withholding Taxes on Labor Supply 0 1 2 8 1 3 6 38
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 2 2 18 1 4 7 56
Bidding for Firms with Unknown Characteristics 0 0 0 3 3 5 5 31
Corporate Taxes in the European Union 0 0 0 162 1 1 1 336
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 1 3 11 477
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 4 99 2 4 12 323
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 1 1 1 23
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 0 1 1 50
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 1 1 2 44
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 0 172
EU regional policy and tax competition 0 0 0 74 0 0 3 255
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 1 1 8 1 3 3 33
Even small trade costs restore efficiency in tax competition 0 0 0 12 1 1 4 65
Fiscal equalisation schemes under competition 0 0 0 8 3 5 7 49
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 0 0 1 69
Internationale Mindestbesteuerung von Unternehmen 0 0 2 20 0 0 5 62
Internationales Steuersystem 0 0 0 3 0 0 0 6
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 0 0 5 188
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 0 1 2 179
Kurz kommentiert 0 0 0 2 1 1 1 23
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 2 3 8 50
Multinational firms mitigate tax competition 0 0 0 36 0 0 2 130
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 0 0 0 132
Optimal tax policy when firms are internationally mobile 0 0 2 57 0 0 3 175
Politicians’ outside earnings and electoral competition 0 0 1 47 1 1 4 168
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 0 1 5 448
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 0 0 5 190
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 0 0 0 48
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 1 2 3 235
Strategic Trade Policy through the Tax System 0 0 0 9 0 0 1 44
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 2 3 5 28
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 1 1 4 308
Tax accounting principles and corporate risk-taking 0 0 0 30 1 2 6 120
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 0 1 2 294
Tax enforcement and tax havens under formula apportionment 0 0 0 68 0 0 3 198
Taxation and the allocation of risk inside the multinational firm 1 1 2 65 1 2 10 190
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 1 13 0 0 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 1 1 42 0 1 2 138
The economics of advance pricing agreements 1 1 5 43 3 3 14 204
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 4 112
Transfer pricing policy and the intensity of tax rate competition 0 0 1 60 1 2 5 188
Trumps Steuerpläne 0 0 1 8 1 1 4 35
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 0 1 65
Unilateral introduction of destination-based cash-flow taxation 1 1 2 25 1 3 8 75
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 1 1 3 42
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 1 1 1 99
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 0 0 1 28
Total Journal Articles 3 9 29 1,828 34 63 186 6,783


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 0 2 0 0 4 12
Total Books 0 0 0 2 0 0 5 55


Statistics updated 2025-11-08