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 1 6 542
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 1 4 10 81
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 1 8 11 148
A Negotiation-Based Model of Tax-Induced Transfer Pricing 1 1 1 17 1 7 9 99
A negotiation-based model of tax-induced transfer pricing 0 0 0 26 2 9 16 166
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 0 3 7 116
Bidding for Firms with Unknown Characteristics 0 0 0 14 1 4 9 88
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 1 4 9 159
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 1 1 1 147 1 6 12 588
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 0 4 457 2 5 20 1,787
Corporate tax effects on the quality and quantity of FDI 0 0 1 362 0 7 18 1,228
Corporate tax regime and international allocation of ownership 0 0 0 39 0 3 9 106
Corporate tax regime and international allocation of ownership 0 0 0 43 0 10 11 205
Corporate taxes in the European Union 0 0 0 0 0 4 8 35
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 1 5 12 614
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 0 1 2 383
EU Regional Policy and Tax Competition 0 0 0 228 0 3 9 568
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 1 7 10 75
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 4 7 74
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 3 7 20 83
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 0 8 16 59
Implementing an international effective minimum tax in the EU 0 0 1 62 0 3 10 198
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 0 2 3 292
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 14 32 37 216
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 0 2 10 53
Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information 0 0 0 32 1 6 6 73
Mental Accounting of Public Funds - The Flypaper Effect in the Lab 0 1 2 56 2 8 16 118
Multinational Firms Mitigate Tax Competition 0 0 0 44 1 4 4 206
Negotiated Transfer Prices 0 0 0 53 2 5 10 192
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 4 11 14 449
Optimal tax policy when firms are internationallly mobile 0 0 0 96 3 16 18 246
Politicians' Outside Earnings and Electoral Competition 0 0 0 35 1 8 15 177
Politicians' Outside Earnings and Political Competition 0 0 0 33 1 3 11 128
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 5 7 15 479
Second-Best Source-Based Taxation of Multinational Firms 0 0 0 18 1 4 6 22
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 1 3 455 0 5 15 2,708
Strategic Trade Policy through the Tax System 0 0 0 75 1 5 8 209
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 1 30 0 6 13 53
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 1 6 7 796
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 0 1 6 278
Taxation and the Allocation of Risk Inside the Multinational Firm 0 4 4 67 1 9 17 94
Taxation of Firms with Unknown Mobility 0 0 0 28 0 4 8 106
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 1 3 7 257
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 1 3 5 845
The Economics of Advance Pricing Agreements 0 0 1 22 0 3 12 104
The Economics of Advance Pricing Agreements 0 0 0 13 0 3 5 118
The Economics of Advance Pricing Agreements 0 0 0 34 0 10 14 80
The economics of advance pricing agreements 0 0 0 30 0 4 8 139
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 1 122 2 4 15 350
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 0 3 6 469
Total Working Papers 2 8 22 4,649 57 290 553 16,840


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 1 117
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 2 8 4 10 23 57
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 0 3 19 0 2 9 60
Bidding for Firms with Unknown Characteristics 0 0 0 3 2 7 16 42
Corporate Taxes in the European Union 0 0 1 163 0 4 36 371
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 2 7 21 489
Corporate tax regime and international allocation of ownership 0 0 0 16 1 3 4 85
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 0 2 99 1 8 19 335
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 0 2 4 26
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 0 5 7 56
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 0 2 6 48
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 0 1 2 24
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 1 6 8 180
EU regional policy and tax competition 0 0 0 74 0 3 8 262
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 0 1 8 0 0 5 35
Even small trade costs restore efficiency in tax competition 0 0 0 12 0 1 6 70
Fiscal equalisation schemes under competition 0 0 0 8 1 9 18 60
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 1 10 37 105
Internationale Mindestbesteuerung von Unternehmen 0 0 1 20 0 1 2 63
Internationales Steuersystem 0 0 0 3 0 2 3 9
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 0 2 9 192
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 2 4 8 186
Kurz kommentiert 0 0 0 2 0 1 3 25
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 0 3 15 60
Multinational firms mitigate tax competition 0 0 0 36 0 4 7 136
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 0 1 5 137
Optimal tax policy when firms are internationally mobile 0 0 1 57 1 7 10 183
Politicians’ outside earnings and electoral competition 0 0 0 47 0 6 11 177
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 0 4 11 58
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 1 4 12 197
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 0 9 16 460
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 1 4 6 54
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 1 3 7 240
Strategic Trade Policy through the Tax System 0 0 0 9 1 3 6 49
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 1 3 7 31
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 2 6 11 317
Tax accounting principles and corporate risk-taking 0 0 0 30 0 4 9 125
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 2 7 13 305
Tax enforcement and tax havens under formula apportionment 0 0 0 68 2 6 10 205
Taxation and the allocation of risk inside the multinational firm 1 3 4 68 3 8 18 202
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 13 0 2 6 63
Taxation of firms with unknown mobility 0 0 0 1 0 3 4 20
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 1 42 0 3 8 144
The economics of advance pricing agreements 0 0 3 43 1 3 11 208
The evolution and convergence of OECD tax systems 0 0 0 47 0 1 1 100
The taxation of foreign profits — The old view, the new view and a pragmatic view 0 0 0 39 0 2 5 115
Transfer pricing policy and the intensity of tax rate competition 0 1 1 61 3 10 13 199
Trumps Steuerpläne 0 0 0 8 0 1 4 38
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 1 4 69
Unilateral introduction of destination-based cash-flow taxation 1 1 3 27 1 3 17 86
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 0 1 7 46
Why is there Corporate Taxation? The Role of Limited Liability Revisited 0 0 0 53 0 3 4 125
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP 0 0 0 14 0 5 6 104
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 0 5 7 34
Total Journal Articles 2 5 25 1,836 35 215 526 7,184


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 3 46
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 1 1 3 1 5 9 19
Total Books 0 1 1 3 1 7 12 65


Statistics updated 2026-04-09