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 1 3 6 542
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 7 8 11 147
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 16 5 6 7 97
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 3 7 9 80
A negotiation-based model of tax-induced transfer pricing 0 0 0 26 6 13 13 163
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 3 5 9 116
Bidding for Firms with Unknown Characteristics 0 0 0 14 3 6 9 87
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 2 4 7 157
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 0 146 5 9 11 587
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 0 4 457 3 6 18 1,785
Corporate tax effects on the quality and quantity of FDI 0 0 1 362 6 13 18 1,227
Corporate tax regime and international allocation of ownership 0 0 0 43 8 9 9 203
Corporate tax regime and international allocation of ownership 0 0 0 39 3 8 9 106
Corporate taxes in the European Union 0 0 0 0 4 7 9 35
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 3 8 10 612
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 1 2 2 383
EU Regional Policy and Tax Competition 0 0 0 228 2 7 8 567
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 4 6 7 74
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 4 7 8 72
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 2 11 17 78
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 5 11 13 56
Implementing an international effective minimum tax in the EU 0 1 2 62 2 6 11 197
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 1 1 2 291
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 8 10 13 192
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 2 7 11 53
Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information 0 0 0 32 5 5 5 72
Mental Accounting of Public Funds - The Flypaper Effect in the Lab 1 1 2 56 5 8 13 115
Multinational Firms Mitigate Tax Competition 0 0 0 44 2 2 2 204
Negotiated Transfer Prices 0 0 0 53 3 7 8 190
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 7 9 12 445
Optimal tax policy when firms are internationallly mobile 0 0 0 96 5 6 7 235
Politicians' Outside Earnings and Electoral Competition 0 0 0 35 5 10 13 174
Politicians' Outside Earnings and Political Competition 0 0 0 33 2 10 10 127
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 9 473
Second-Best Source-Based Taxation of Multinational Firms 0 0 1 18 2 4 5 20
Source versus Residence Based Taxation with International Mergers and Acquisitions 1 1 3 455 5 10 18 2,708
Strategic Trade Policy through the Tax System 0 0 0 75 3 5 6 207
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 1 30 6 7 16 53
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 4 5 6 794
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 1 5 7 278
Taxation and the Allocation of Risk Inside the Multinational Firm 2 2 2 65 6 11 15 91
Taxation of Firms with Unknown Mobility 0 0 0 28 4 6 8 106
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 1 4 6 255
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 0 1 2 842
The Economics of Advance Pricing Agreements 0 0 1 22 3 7 13 104
The Economics of Advance Pricing Agreements 0 0 0 34 4 5 8 74
The Economics of Advance Pricing Agreements 0 0 0 13 2 3 4 117
The economics of advance pricing agreements 0 0 1 30 4 5 10 139
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 1 122 2 9 13 348
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 3 6 7 469
Total Working Papers 4 5 21 4,645 178 333 471 16,728


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 1 117
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 2 8 5 14 19 52
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 1 3 19 1 3 9 59
Bidding for Firms with Unknown Characteristics 0 0 0 3 5 9 14 40
Corporate Taxes in the European Union 0 1 1 163 4 35 36 371
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 3 8 18 485
Corporate tax regime and international allocation of ownership 0 0 0 16 2 3 3 84
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 0 3 99 5 9 19 332
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 2 3 4 26
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 5 6 7 56
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 1 3 5 47
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 1 2 2 24
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 4 6 6 178
EU regional policy and tax competition 0 0 0 74 3 7 9 262
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 0 1 8 0 2 5 35
Even small trade costs restore efficiency in tax competition 0 0 0 12 1 5 8 70
Fiscal equalisation schemes under competition 0 0 0 8 5 7 14 56
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 8 34 35 103
Internationale Mindestbesteuerung von Unternehmen 0 0 1 20 1 1 3 63
Internationales Steuersystem 0 0 0 3 2 3 3 9
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 2 4 9 192
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 1 4 6 183
Kurz kommentiert 0 0 0 2 1 2 3 25
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 2 9 15 59
Multinational firms mitigate tax competition 0 0 0 36 4 6 8 136
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 1 5 5 137
Optimal tax policy when firms are internationally mobile 0 0 1 57 4 5 7 180
Politicians’ outside earnings and electoral competition 0 0 0 47 4 7 9 175
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 4 11 11 58
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 2 5 10 195
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 8 11 16 459
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 3 5 5 53
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 2 4 7 239
Strategic Trade Policy through the Tax System 0 0 0 9 2 4 5 48
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 1 1 6 29
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 3 6 10 314
Tax accounting principles and corporate risk-taking 0 0 0 30 4 5 9 125
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 3 7 9 301
Tax enforcement and tax havens under formula apportionment 0 0 0 68 4 5 8 203
Taxation and the allocation of risk inside the multinational firm 0 0 1 65 2 6 15 196
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 13 2 5 6 63
Taxation of firms with unknown mobility 0 0 0 1 2 3 3 19
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 1 42 2 5 7 143
The economics of advance pricing agreements 0 0 5 43 2 3 14 207
The evolution and convergence of OECD tax systems 0 0 0 47 1 1 1 100
The taxation of foreign profits — The old view, the new view and a pragmatic view 0 0 0 39 2 3 5 115
Transfer pricing policy and the intensity of tax rate competition 0 0 0 60 5 6 8 194
Trumps Steuerpläne 0 0 1 8 1 3 6 38
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 1 4 4 69
Unilateral introduction of destination-based cash-flow taxation 0 1 2 26 1 9 15 84
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 1 4 7 46
Why is there Corporate Taxation? The Role of Limited Liability Revisited 0 0 0 53 3 4 4 125
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP 0 0 0 14 4 4 5 103
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 2 3 4 31
Total Journal Articles 0 3 24 1,831 144 330 482 7,113


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 2 3 4 46
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 1 1 1 3 3 5 8 17
Total Books 1 1 1 3 5 8 12 63


Statistics updated 2026-02-12