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 2 8 544
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 1 1 17 0 2 10 100
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 1 3 12 150
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 1 5 14 85
A negotiation-based model of tax-induced transfer pricing 0 0 0 26 0 3 17 167
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 0 1 7 117
Bidding for Firms with Unknown Characteristics 0 0 0 14 0 3 11 90
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 1 5 11 163
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 1 1 147 1 2 13 589
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 0 3 457 0 11 26 1,796
Corporate tax effects on the quality and quantity of FDI 0 0 0 362 1 3 18 1,231
Corporate tax regime and international allocation of ownership 0 0 0 39 0 0 9 106
Corporate tax regime and international allocation of ownership 0 0 0 43 0 2 13 207
Corporate taxes in the European Union 0 0 0 0 0 1 9 36
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 0 3 14 616
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 0 5 7 388
EU Regional Policy and Tax Competition 0 0 0 228 0 0 9 568
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 1 1 8 75
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 0 3 12 77
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 0 7 24 87
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 1 5 21 64
Implementing an international effective minimum tax in the EU 1 1 2 63 3 5 14 203
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 0 1 4 293
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 2 18 41 220
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 0 33 1 2 10 55
Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information 0 0 0 32 2 6 11 78
Mental Accounting of Public Funds - The Flypaper Effect in the Lab 0 0 1 56 2 8 21 124
Multinational Firms Mitigate Tax Competition 0 0 0 44 1 2 5 207
Negotiated Transfer Prices 0 1 1 54 0 6 13 196
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 2 7 17 452
Optimal tax policy when firms are internationallly mobile 0 0 0 96 0 5 20 248
Politicians' Outside Earnings and Electoral Competition 0 0 0 35 0 6 20 182
Politicians' Outside Earnings and Political Competition 0 0 0 33 1 3 13 130
Politicians' outside earnings and electoral competition 0 0 0 18 1 1 1 182
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment 0 0 0 140 1 7 14 481
Second-Best Source-Based Taxation of Multinational Firms 1 1 1 19 1 6 11 27
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 0 3 455 0 1 14 2,709
Strategic Trade Policy through the Tax System 0 0 0 75 0 5 12 213
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 1 30 0 4 15 57
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 0 2 8 797
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 0 0 6 278
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 4 67 1 7 23 100
Taxation of Firms with Unknown Mobility 0 0 0 28 0 2 10 108
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 2 3 8 259
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 0 5 9 849
The Economics of Advance Pricing Agreements 0 0 1 22 0 2 12 106
The Economics of Advance Pricing Agreements 0 0 0 34 0 0 14 80
The Economics of Advance Pricing Agreements 0 0 0 13 0 0 4 118
The economics of advance pricing agreements 0 0 0 30 0 3 10 142
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 1 122 0 2 15 350
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 1 4 10 473
Total Working Papers 2 5 20 4,652 28 190 658 16,973


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 1 2 118
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 2 8 2 13 32 66
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 0 3 19 1 3 12 63
Bidding for Firms with Unknown Characteristics 0 0 0 3 0 3 17 43
Corporate Taxes in the European Union 0 0 1 163 0 2 38 373
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 4 9 24 496
Corporate tax regime and international allocation of ownership 0 0 0 16 0 2 5 86
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 0 2 99 0 3 20 337
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 1 2 6 28
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 1 2 9 58
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 0 0 6 48
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 0 5 7 29
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 0 2 9 181
EU regional policy and tax competition 0 0 0 74 0 4 12 266
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 0 1 8 1 1 6 36
Even small trade costs restore efficiency in tax competition 0 0 0 12 0 0 6 70
Fiscal equalisation schemes under competition 0 0 0 8 0 2 19 61
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 0 2 38 106
Internationale Mindestbesteuerung von Unternehmen 0 0 0 20 0 0 1 63
Internationales Steuersystem 0 0 0 3 0 1 4 10
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 0 1 9 193
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 0 7 13 191
Kurz kommentiert 0 0 0 2 0 5 8 30
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 1 2 16 62
Multinational firms mitigate tax competition 0 0 0 36 1 2 9 138
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 1 3 8 140
Optimal tax policy when firms are internationally mobile 0 0 1 57 0 3 11 185
Politicians’ outside earnings and electoral competition 0 0 0 47 1 2 13 179
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 0 2 13 60
Source versus residence based taxation with international mergers and acquisitions 0 0 0 44 0 3 11 199
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 1 5 19 465
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 2 4 9 57
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 0 2 8 241
Strategic Trade Policy through the Tax System 0 0 0 9 1 3 8 51
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 0 5 11 35
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 1 5 14 320
Tax accounting principles and corporate risk-taking 0 0 0 30 1 4 12 129
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 1 7 18 310
Tax enforcement and tax havens under formula apportionment 0 0 0 68 0 5 12 208
Taxation and the allocation of risk inside the multinational firm 0 1 4 68 1 6 20 205
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 13 0 0 6 63
Taxation of firms with unknown mobility 0 0 0 1 3 8 12 28
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 1 42 0 4 11 148
The economics of advance pricing agreements 0 0 1 43 0 4 12 211
The evolution and convergence of OECD tax systems 0 0 0 47 0 1 2 101
The taxation of foreign profits — The old view, the new view and a pragmatic view 0 0 0 39 1 4 8 119
Transfer pricing policy and the intensity of tax rate competition 0 0 1 61 0 5 15 201
Trumps Steuerpläne 0 0 0 8 0 2 6 40
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 3 7 72
Unilateral introduction of destination-based cash-flow taxation 0 1 3 27 0 4 19 89
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 0 3 10 49
Why is there Corporate Taxation? The Role of Limited Liability Revisited 0 0 0 53 0 0 4 125
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP 0 0 0 14 0 3 9 107
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 0 1 8 35
Total Journal Articles 0 2 20 1,836 26 175 644 7,324


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 2 5 48
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 0 1 3 0 2 8 20
Total Books 0 0 1 3 0 4 13 68


Statistics updated 2026-06-04