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 4 5 541
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 1 1 5 140
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 1 4 6 77
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 1 16 0 2 3 92
A negotiation-based model of tax-induced transfer pricing 0 0 1 26 2 7 8 157
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 1 2 6 113
Bidding for Firms with Unknown Characteristics 0 0 0 14 2 4 6 84
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 2 3 5 155
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 0 146 1 4 6 582
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 1 5 457 2 5 16 1,782
Corporate tax effects on the quality and quantity of FDI 0 0 1 362 6 7 12 1,221
Corporate tax regime and international allocation of ownership 0 0 0 39 4 5 6 103
Corporate tax regime and international allocation of ownership 0 0 0 43 1 1 3 195
Corporate taxes in the European Union 0 0 0 0 2 3 5 31
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 0 6 8 609
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 1 1 1 382
EU Regional Policy and Tax Competition 0 0 0 228 2 6 7 565
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 0 3 4 68
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 2 3 70
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 2 11 16 76
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 3 7 8 51
Implementing an international effective minimum tax in the EU 0 1 4 62 1 5 12 195
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 0 1 1 290
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 1 3 5 184
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 2 6 9 51
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 2 4 8 110
Multinational Firms Mitigate Tax Competition 0 0 0 44 0 0 0 202
Negotiated Transfer Prices 0 0 1 53 3 4 6 187
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 1 2 5 438
Optimal tax policy when firms are internationallly mobile 0 0 0 96 1 2 2 230
Politicians' Outside Earnings and Electoral Competition 0 0 1 35 2 5 9 169
Politicians' Outside Earnings and Political Competition 0 0 0 33 1 8 9 125
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 1 140 1 3 8 472
Second-Best Source-Based Taxation of Multinational Firms 0 0 1 18 1 2 3 18
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 0 2 454 4 6 14 2,703
Strategic Trade Policy through the Tax System 0 0 0 75 1 2 3 204
Tax Competition with Two Tax Instruments - and Tax Evasion 0 1 1 30 0 4 10 47
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 1 1 2 790
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 1 4 6 277
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 0 63 3 6 9 85
Taxation of Firms with Unknown Mobility 0 0 0 28 1 3 4 102
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 1 3 5 254
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 0 1 3 842
The Economics of Advance Pricing Agreements 0 0 1 22 0 5 10 101
The Economics of Advance Pricing Agreements 0 0 0 34 1 3 4 70
The Economics of Advance Pricing Agreements 0 0 0 13 0 1 2 115
The economics of advance pricing agreements 0 0 1 30 0 2 6 135
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 1 122 4 8 11 346
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 2 3 5 466
Total Working Papers 0 3 24 4,641 70 185 311 16,550


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 1 1 1 117
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 2 8 2 10 15 47
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 1 3 19 0 3 8 58
Bidding for Firms with Unknown Characteristics 0 0 0 3 1 7 9 35
Corporate Taxes in the European Union 0 1 1 163 29 32 32 367
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 2 6 15 482
Corporate tax regime and international allocation of ownership 0 0 0 16 0 1 1 82
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 0 4 99 3 6 15 327
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 0 2 2 24
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 1 1 2 51
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 2 3 4 46
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 0 1 1 23
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 0 2 2 174
EU regional policy and tax competition 0 0 0 74 0 4 7 259
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 0 1 8 1 3 5 35
Even small trade costs restore efficiency in tax competition 0 0 0 12 1 5 8 69
Fiscal equalisation schemes under competition 0 0 0 8 1 5 9 51
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 26 26 27 95
Internationale Mindestbesteuerung von Unternehmen 0 0 1 20 0 0 4 62
Internationales Steuersystem 0 0 0 3 0 1 1 7
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 1 2 7 190
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 0 3 5 182
Kurz kommentiert 0 0 0 2 1 2 2 24
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 4 9 14 57
Multinational firms mitigate tax competition 0 0 0 36 2 2 4 132
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 2 4 4 136
Optimal tax policy when firms are internationally mobile 0 0 2 57 1 1 4 176
Politicians’ outside earnings and electoral competition 0 0 1 47 1 4 6 171
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 7 7 7 54
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 1 3 8 451
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 2 3 8 193
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 1 2 2 50
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 2 3 5 237
Strategic Trade Policy through the Tax System 0 0 0 9 0 2 3 46
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 0 2 5 28
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 3 4 7 311
Tax accounting principles and corporate risk-taking 0 0 0 30 1 2 6 121
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 2 4 6 298
Tax enforcement and tax havens under formula apportionment 0 0 0 68 0 1 4 199
Taxation and the allocation of risk inside the multinational firm 0 1 1 65 3 5 13 194
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 13 2 3 4 61
Taxation of firms with unknown mobility 0 0 0 1 1 1 2 17
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 1 42 2 3 5 141
The economics of advance pricing agreements 0 1 5 43 1 4 12 205
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 1 1 3 113
Transfer pricing policy and the intensity of tax rate competition 0 0 0 60 0 2 3 189
Trumps Steuerpläne 0 0 1 8 1 3 6 37
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 2 3 4 68
Unilateral introduction of destination-based cash-flow taxation 1 2 2 26 2 9 14 83
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 0 4 6 45
Why is there Corporate Taxation? The Role of Limited Liability Revisited 0 0 0 53 1 1 1 122
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP 0 0 0 14 0 1 1 99
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 1 1 2 29
Total Journal Articles 1 6 27 1,831 118 220 351 6,969


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 1 1 2 44
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 0 0 2 1 2 5 14
Total Books 0 0 0 2 2 3 7 58


Statistics updated 2026-01-08