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 0 0 536
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 0 2 2 73
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 1 16 0 0 1 90
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 0 1 5 139
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 1 1 4 111
Bidding for Firms with Unknown Characteristics 0 0 0 14 1 1 2 80
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 0 0 4 152
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 0 146 1 2 2 578
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 2 4 456 1 5 10 1,775
Corporate tax effects on the quality and quantity of FDI 0 0 4 362 1 1 9 1,214
Corporate tax regime and international allocation of ownership 0 0 0 43 0 0 3 194
Corporate tax regime and international allocation of ownership 0 0 0 39 0 1 2 98
Corporate taxes in the European Union 0 0 0 0 1 1 2 28
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 0 1 3 603
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 0 0 2 559
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 1 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 0 1 6 64
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 0 1 3 44
Implementing an international effective minimum tax in the EU 0 0 5 61 0 1 12 190
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 0 0 0 289
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 2 2 3 181
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 0 0 3 45
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 3 8 106
Multinational Firms Mitigate Tax Competition 0 0 0 44 0 0 0 202
Negotiated Transfer Prices 0 0 1 53 0 0 5 183
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 1 1 3 436
Optimal tax policy when firms are internationallly mobile 0 0 0 96 0 0 1 228
Politicians' Outside Earnings and Electoral Competition 0 0 1 35 1 2 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 8 469
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 0 0 452 0 0 6 2,695
Strategic Trade Policy through the Tax System 0 0 0 75 1 1 1 202
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 5 29 1 1 13 43
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 1 1 2 273
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 0 63 1 1 3 78
Taxation of Firms with Unknown Mobility 0 0 0 28 0 1 1 99
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 1 1 2 841
The Economics of Advance Pricing Agreements 0 0 1 13 0 0 2 114
The Economics of Advance Pricing Agreements 0 0 0 34 0 0 0 66
The Economics of Advance Pricing Agreements 0 0 0 21 0 0 3 94
The economics of advance pricing agreements 0 0 1 30 0 0 3 132
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 0 121 0 0 2 335
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 0 0 3 463
Total Working Papers 0 2 29 4,634 18 36 158 16,351


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 1 116
Behavioral Effects of Withholding Taxes on Labor Supply 0 1 2 7 0 1 5 35
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 2 2 2 18 2 3 6 54
Bidding for Firms with Unknown Characteristics 0 0 0 3 2 2 2 28
Corporate Taxes in the European Union 0 0 0 162 0 0 0 335
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 2 4 14 476
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 5 98 1 3 12 320
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 0 0 0 22
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 0 0 0 49
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 0 1 1 43
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 1 172
EU regional policy and tax competition 0 0 0 74 0 1 3 255
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 0 0 7 0 0 0 30
Even small trade costs restore efficiency in tax competition 0 0 1 12 0 0 5 64
Fiscal equalisation schemes under competition 0 0 1 8 2 4 5 46
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 0 1 1 69
Internationale Mindestbesteuerung von Unternehmen 0 0 2 20 0 0 6 62
Internationales Steuersystem 0 0 0 3 0 0 1 6
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 0 4 5 188
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 0 0 2 178
Kurz kommentiert 0 0 0 2 0 0 0 22
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 1 2 7 48
Multinational firms mitigate tax competition 0 0 0 36 0 1 2 130
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 0 0 1 132
Optimal tax policy when firms are internationally mobile 0 1 3 57 0 1 4 175
Politicians’ outside earnings and electoral competition 0 0 1 47 0 1 5 167
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 5 447
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 0 2 6 190
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 1 2 234
Strategic Trade Policy through the Tax System 0 0 0 9 0 1 1 44
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 0 1 2 25
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 0 1 3 307
Tax accounting principles and corporate risk-taking 0 0 0 30 1 2 7 119
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 1 2 2 294
Tax enforcement and tax havens under formula apportionment 0 0 0 68 0 2 3 198
Taxation and the allocation of risk inside the multinational firm 0 0 5 64 0 3 14 188
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 1 13 0 1 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 0 0 41 0 0 1 137
The economics of advance pricing agreements 0 0 4 42 0 2 14 201
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 0 3 111
Transfer pricing policy and the intensity of tax rate competition 0 0 1 60 1 1 5 187
Trumps Steuerpläne 0 0 1 8 0 0 3 34
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 0 2 65
Unilateral introduction of destination-based cash-flow taxation 0 0 1 24 2 4 8 74
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 0 2 2 41
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 0 0 0 98
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 0 1 1 28
Total Journal Articles 2 5 32 1,821 16 56 178 6,736


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 1 2 0 0 5 12
Total Books 0 0 1 2 0 0 6 55


Statistics updated 2025-09-05