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 2 8 544
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 1 2 11 149
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 3 4 13 84
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 1 1 17 1 3 10 100
A negotiation-based model of tax-induced transfer pricing 0 0 0 26 1 4 17 167
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 1 1 8 117
Bidding for Firms with Unknown Characteristics 0 0 0 14 2 3 11 90
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 3 5 12 162
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 1 1 147 0 1 12 588
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 0 4 457 9 11 28 1,796
Corporate tax effects on the quality and quantity of FDI 0 0 1 362 2 3 19 1,230
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 2 4 13 207
Corporate taxes in the European Union 0 0 0 0 1 1 9 36
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 2 4 14 616
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 5 5 7 388
EU Regional Policy and Tax Competition 0 0 0 228 0 1 9 568
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 0 7 74
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 2 5 12 77
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 4 9 24 87
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 4 7 20 63
Implementing an international effective minimum tax in the EU 0 0 1 62 2 3 11 200
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 1 2 4 293
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 2 26 39 218
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 0 33 1 1 9 54
Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information 0 0 0 32 3 4 9 76
Mental Accounting of Public Funds - The Flypaper Effect in the Lab 0 0 1 56 4 7 19 122
Multinational Firms Mitigate Tax Competition 0 0 0 44 0 2 4 206
Negotiated Transfer Prices 1 1 1 54 4 6 13 196
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 1 5 15 450
Optimal tax policy when firms are internationallly mobile 0 0 0 96 2 13 20 248
Politicians' Outside Earnings and Electoral Competition 0 0 0 35 5 8 20 182
Politicians' Outside Earnings and Political Competition 0 0 0 33 1 2 12 129
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 0 140 1 7 14 480
Second-Best Source-Based Taxation of Multinational Firms 0 0 0 18 4 6 10 26
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 0 3 455 1 1 16 2,709
Strategic Trade Policy through the Tax System 0 0 0 75 4 6 12 213
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 1 30 4 4 16 57
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 1 3 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 2 4 67 5 8 22 99
Taxation of Firms with Unknown Mobility 0 0 0 28 2 2 10 108
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 0 2 6 257
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 4 7 9 849
The Economics of Advance Pricing Agreements 0 0 1 22 2 2 13 106
The Economics of Advance Pricing Agreements 0 0 0 13 0 1 4 118
The Economics of Advance Pricing Agreements 0 0 0 34 0 6 14 80
The economics of advance pricing agreements 0 0 0 30 3 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 3 3 9 472
Total Working Papers 1 5 20 4,650 105 217 643 16,945


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 2 118
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 2 8 7 12 30 64
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 0 3 19 2 3 11 62
Bidding for Firms with Unknown Characteristics 0 0 0 3 1 3 17 43
Corporate Taxes in the European Union 0 0 1 163 2 2 38 373
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 3 7 22 492
Corporate tax regime and international allocation of ownership 0 0 0 16 1 2 5 86
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 0 2 99 2 5 20 337
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 1 1 5 27
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 1 1 8 57
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 0 1 6 48
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 5 5 7 29
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 1 3 9 181
EU regional policy and tax competition 0 0 0 74 4 4 12 266
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 0 6 70
Fiscal equalisation schemes under competition 0 0 0 8 1 5 19 61
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 1 3 38 106
Internationale Mindestbesteuerung von Unternehmen 0 0 0 20 0 0 1 63
Internationales Steuersystem 0 0 0 3 1 1 4 10
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 1 1 9 193
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 5 8 13 191
Kurz kommentiert 0 0 0 2 5 5 8 30
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 1 2 15 61
Multinational firms mitigate tax competition 0 0 0 36 1 1 8 137
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 2 2 7 139
Optimal tax policy when firms are internationally mobile 0 0 1 57 2 5 12 185
Politicians’ outside earnings and electoral competition 0 0 0 47 1 3 12 178
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 2 2 13 60
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 4 5 19 464
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 2 4 13 199
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 1 2 7 55
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 1 2 8 241
Strategic Trade Policy through the Tax System 0 0 0 9 1 2 7 50
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 4 6 11 35
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 2 5 13 319
Tax accounting principles and corporate risk-taking 0 0 0 30 3 3 12 128
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 4 8 17 309
Tax enforcement and tax havens under formula apportionment 0 0 0 68 3 5 12 208
Taxation and the allocation of risk inside the multinational firm 0 3 4 68 2 8 20 204
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 5 6 9 25
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 1 42 4 5 11 148
The economics of advance pricing agreements 0 0 1 43 3 4 12 211
The evolution and convergence of OECD tax systems 0 0 0 47 1 1 2 101
The taxation of foreign profits — The old view, the new view and a pragmatic view 0 0 0 39 3 3 8 118
Transfer pricing policy and the intensity of tax rate competition 0 1 1 61 2 7 15 201
Trumps Steuerpläne 0 0 0 8 2 2 6 40
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 3 3 7 72
Unilateral introduction of destination-based cash-flow taxation 0 1 3 27 3 5 19 89
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 3 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 3 4 9 107
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 1 4 8 35
Total Journal Articles 0 5 22 1,836 114 185 627 7,298


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 2 5 48
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 0 1 3 1 3 9 20
Total Books 0 0 1 3 3 5 14 68


Statistics updated 2026-05-06