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 3 3 539
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 0 0 4 139
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 1 16 1 2 3 92
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 3 3 5 76
A negotiation-based model of tax-induced transfer pricing 0 0 1 26 5 5 6 155
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 1 1 5 112
Bidding for Firms with Unknown Characteristics 0 0 0 14 1 2 4 82
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 0 1 3 153
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 0 146 3 3 5 581
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 1 5 457 1 5 14 1,780
Corporate tax effects on the quality and quantity of FDI 0 0 1 362 1 1 7 1,215
Corporate tax regime and international allocation of ownership 0 0 0 43 0 0 2 194
Corporate tax regime and international allocation of ownership 0 0 0 39 1 1 2 99
Corporate taxes in the European Union 0 0 0 0 1 1 3 29
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 5 6 8 609
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 3 4 6 563
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 3 3 4 68
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 2 2 3 70
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 7 10 15 74
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 3 4 5 48
Implementing an international effective minimum tax in the EU 1 1 4 62 3 4 13 194
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 2 4 183
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 3 4 7 49
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 1 2 6 108
Multinational Firms Mitigate Tax Competition 0 0 0 44 0 0 0 202
Negotiated Transfer Prices 0 0 1 53 1 1 3 184
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 1 1 4 437
Optimal tax policy when firms are internationallly mobile 0 0 0 96 0 1 1 229
Politicians' Outside Earnings and Electoral Competition 0 0 1 35 3 3 7 167
Politicians' Outside Earnings and Political Competition 0 0 0 33 7 7 8 124
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 2 8 471
Second-Best Source-Based Taxation of Multinational Firms 0 0 1 18 1 1 2 17
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 2 2 454 1 4 10 2,699
Strategic Trade Policy through the Tax System 0 0 0 75 1 1 2 203
Tax Competition with Two Tax Instruments - and Tax Evasion 0 1 3 30 1 4 13 47
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 3 3 5 276
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 0 63 2 4 6 82
Taxation of Firms with Unknown Mobility 0 0 0 28 1 2 3 101
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 2 2 4 253
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 1 1 3 842
The Economics of Advance Pricing Agreements 0 0 0 13 1 1 2 115
The Economics of Advance Pricing Agreements 0 0 0 34 0 3 3 69
The Economics of Advance Pricing Agreements 0 1 1 22 4 7 10 101
The economics of advance pricing agreements 0 0 1 30 1 3 6 135
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 1 1 122 3 7 7 342
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 1 1 3 464
Total Working Papers 1 7 26 4,641 85 129 250 16,480


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 0 116
Behavioral Effects of Withholding Taxes on Labor Supply 0 1 2 8 7 10 13 45
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 1 1 3 19 2 4 9 58
Bidding for Firms with Unknown Characteristics 0 0 0 3 3 6 8 34
Corporate Taxes in the European Union 1 1 1 163 2 3 3 338
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 3 4 14 480
Corporate tax regime and international allocation of ownership 0 0 0 16 1 1 1 82
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 1 4 99 1 4 13 324
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 1 2 2 24
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 0 1 1 50
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 0 1 2 44
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 1 1 3 23
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 2 2 2 174
EU regional policy and tax competition 0 0 0 74 4 4 7 259
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 1 1 8 1 4 4 34
Even small trade costs restore efficiency in tax competition 0 0 0 12 3 4 7 68
Fiscal equalisation schemes under competition 0 0 0 8 1 4 8 50
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 0 0 1 69
Internationale Mindestbesteuerung von Unternehmen 0 0 1 20 0 0 4 62
Internationales Steuersystem 0 0 0 3 1 1 1 7
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 1 1 6 189
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 3 4 5 182
Kurz kommentiert 0 0 0 2 0 1 1 23
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 3 5 11 53
Multinational firms mitigate tax competition 0 0 0 36 0 0 2 130
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 2 2 2 134
Optimal tax policy when firms are internationally mobile 0 0 2 57 0 0 3 175
Politicians’ outside earnings and electoral competition 0 0 1 47 2 3 6 170
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 2 3 7 450
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 1 1 6 191
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 1 1 1 49
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 0 1 3 235
Strategic Trade Policy through the Tax System 0 0 0 9 2 2 3 46
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 0 3 5 28
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 0 1 4 308
Tax accounting principles and corporate risk-taking 0 0 0 30 0 1 5 120
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 2 2 4 296
Tax enforcement and tax havens under formula apportionment 0 0 0 68 1 1 4 199
Taxation and the allocation of risk inside the multinational firm 0 1 1 65 1 3 10 191
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 13 1 1 2 59
Taxation of firms with unknown mobility 0 0 0 1 0 0 1 16
The Nexus of Corporate Income Taxation and Multinational Activity 0 1 1 42 1 2 3 139
The economics of advance pricing agreements 0 1 5 43 0 3 12 204
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 1 2 112
Transfer pricing policy and the intensity of tax rate competition 0 0 0 60 1 2 5 189
Trumps Steuerpläne 0 0 1 8 1 2 5 36
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 1 1 2 66
Unilateral introduction of destination-based cash-flow taxation 0 1 2 25 6 7 13 81
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 3 4 6 45
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 1 1 99
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 0 0 1 28
Total Journal Articles 2 9 27 1,830 68 115 244 6,851


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 0 2 1 1 5 13
Total Books 0 0 0 2 1 1 6 56


Statistics updated 2025-12-06