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 8 544
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 1 17 0 0 10 100
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 0 0 11 150
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 1 2 14 87
A negotiation-based model of tax-induced transfer pricing 0 0 0 26 1 1 18 168
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 2 2 8 119
Bidding for Firms with Unknown Characteristics 0 0 0 14 0 0 10 90
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 0 1 12 164
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 1 147 0 1 12 590
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 0 1 457 0 0 21 1,796
Corporate tax effects on the quality and quantity of FDI 0 0 0 362 0 0 17 1,231
Corporate tax regime and international allocation of ownership 0 0 0 39 1 2 10 108
Corporate tax regime and international allocation of ownership 0 0 0 43 1 1 14 208
Corporate taxes in the European Union 0 0 0 0 0 1 9 37
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 0 0 13 616
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 0 1 8 389
EU Regional Policy and Tax Competition 0 0 0 228 0 2 11 570
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 16 0 0 7 75
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 1 2 14 79
How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab 0 0 0 34 1 1 24 88
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 0 2 22 66
Implementing an international effective minimum tax in the EU 0 0 2 63 0 1 14 204
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 0 0 4 293
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 0 2 41 222
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 0 33 1 1 11 56
Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information 0 0 0 32 0 0 11 78
Mental Accounting of Public Funds - The Flypaper Effect in the Lab 0 0 1 56 4 5 23 129
Multinational Firms Mitigate Tax Competition 0 0 0 44 1 1 6 208
Negotiated Transfer Prices 0 0 1 54 1 2 15 198
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 5 6 22 458
Optimal tax policy when firms are internationallly mobile 0 0 0 96 0 1 21 249
Politicians' Outside Earnings and Electoral Competition 0 0 0 35 0 1 19 183
Politicians' Outside Earnings and Political Competition 0 0 0 33 0 0 13 130
Politicians' outside earnings and electoral competition 0 0 0 18 1 1 2 183
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment 0 0 0 140 0 0 12 481
Second-Best Source-Based Taxation of Multinational Firms 0 0 1 19 3 3 14 30
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 0 3 455 0 1 15 2,710
Strategic Trade Policy through the Tax System 0 0 0 75 0 0 11 213
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 1 30 0 1 15 58
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 1 1 9 798
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 2 3 8 281
Taxation and the Allocation of Risk Inside the Multinational Firm 0 0 4 67 3 3 25 103
Taxation of Firms with Unknown Mobility 0 0 0 28 0 0 9 108
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 0 0 8 259
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 0 1 9 850
The Economics of Advance Pricing Agreements 0 0 1 22 0 0 12 106
The Economics of Advance Pricing Agreements 0 0 0 13 0 0 4 118
The Economics of Advance Pricing Agreements 0 1 1 35 1 3 17 83
The economics of advance pricing agreements 0 0 0 30 0 0 10 142
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 1 122 1 1 16 351
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 1 1 11 474
Total Working Papers 0 1 19 4,653 33 58 680 17,031


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 2 118
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 1 8 2 3 34 69
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 0 1 19 0 0 9 63
Bidding for Firms with Unknown Characteristics 0 0 0 3 0 1 16 44
Corporate Taxes in the European Union 0 0 1 163 0 0 38 373
Corporate tax effects on the quality and quantity of FDI 1 2 2 155 3 6 26 502
Corporate tax regime and international allocation of ownership 0 0 0 16 0 0 5 86
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 1 2 100 0 2 19 339
Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden 0 0 0 3 0 0 6 28
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich 0 0 0 8 0 0 9 58
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 0 0 5 48
Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU 0 0 0 2 0 0 7 29
Does Germany collect revenue from taxing the normal return to capital? 0 0 0 0 0 2 11 183
EU regional policy and tax competition 0 0 0 74 0 0 11 266
Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co 0 0 1 8 0 1 7 37
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 0 1 16 62
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 1 2 39 108
Internationale Mindestbesteuerung von Unternehmen 1 1 1 21 1 1 2 64
Internationales Steuersystem 0 0 0 3 0 0 4 10
Internationalization and business tax revenue—evidence from Germany 0 0 0 61 0 1 6 194
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 0 0 13 191
Kurz kommentiert 0 0 0 2 0 0 8 30
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 0 2 16 64
Multinational firms mitigate tax competition 0 0 0 36 1 2 10 140
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 0 0 8 140
Optimal tax policy when firms are internationally mobile 0 0 0 57 0 2 12 187
Politicians’ outside earnings and electoral competition 0 0 0 47 0 0 12 179
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 0 0 13 60
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 0 0 18 465
Source versus residence based taxation with international mergers and acquisitions 0 0 0 44 0 0 9 199
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 0 0 9 57
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 0 1 8 242
Strategic Trade Policy through the Tax System 0 0 0 9 1 1 8 52
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 1 1 11 36
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 0 0 13 320
Tax accounting principles and corporate risk-taking 0 0 0 30 0 2 12 131
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 0 0 16 310
Tax enforcement and tax havens under formula apportionment 0 0 0 68 0 0 10 208
Taxation and the allocation of risk inside the multinational firm 0 0 4 68 4 5 22 210
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 13 1 1 6 64
Taxation of firms with unknown mobility 0 0 0 1 0 0 12 28
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 1 42 0 4 15 152
The economics of advance pricing agreements 0 3 4 46 2 8 18 219
The evolution and convergence of OECD tax systems 0 0 0 47 0 2 4 103
The taxation of foreign profits — The old view, the new view and a pragmatic view 0 0 0 39 0 1 9 120
Transfer pricing policy and the intensity of tax rate competition 0 0 1 61 0 1 15 202
Trumps Steuerpläne 0 0 0 8 0 0 6 40
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 0 7 72
Unilateral introduction of destination-based cash-flow taxation 0 0 3 27 0 0 15 89
Verschärfen multinationale Unternehmen den Steuerwettbewerb? 0 0 0 13 0 2 10 51
Why is there Corporate Taxation? The Role of Limited Liability Revisited 0 1 1 54 0 2 6 127
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP 0 0 0 14 0 0 9 107
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 0 0 7 35
Total Journal Articles 2 8 23 1,844 17 57 645 7,381


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 1 6 49
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 0 1 3 0 0 8 20
Total Books 0 0 1 3 0 1 14 69


Statistics updated 2026-09-10