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 6 542
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 62 0 8 10 147
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 16 1 6 8 98
A Negotiation-Based Model of Tax-Induced Transfer Pricing 0 0 0 18 0 4 9 80
A negotiation-based model of tax-induced transfer pricing 0 0 0 26 1 9 14 164
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 0 51 0 4 7 116
Bidding for Firms with Unknown Characteristics 0 0 0 14 0 5 8 87
Conservative accounting yields excessive risk-taking; a note 0 0 0 29 1 5 8 158
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? 0 0 0 146 0 6 11 587
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data 0 0 4 457 0 5 18 1,785
Corporate tax effects on the quality and quantity of FDI 0 0 1 362 1 13 18 1,228
Corporate tax regime and international allocation of ownership 0 0 0 43 2 11 11 205
Corporate tax regime and international allocation of ownership 0 0 0 39 0 7 9 106
Corporate taxes in the European Union 0 0 0 0 0 6 8 35
Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals 0 0 0 151 1 4 11 613
Does Germany Collect Revenue from Taxing Capital Income? 0 0 0 96 0 2 2 383
EU Regional Policy and Tax Competition 0 0 0 228 1 5 9 568
Even Small Trade Costs Restore Efficiency in Tax Competition 0 0 0 34 2 6 9 74
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 2 6 18 80
How altruistic is indirect reciprocity? - Evidence from gift-exchange games in the lab 0 0 0 28 3 11 16 59
Implementing an international effective minimum tax in the EU 0 0 1 62 1 4 10 198
Konzernsteuerquote und Invesitionsverhalten 0 0 0 69 1 2 3 292
Learning and international policy diffusion: the case of corporate tax policy 0 0 0 61 10 19 23 202
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information 0 0 1 33 0 4 10 53
Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information 0 0 0 32 0 5 5 72
Mental Accounting of Public Funds - The Flypaper Effect in the Lab 0 1 2 56 1 8 14 116
Multinational Firms Mitigate Tax Competition 0 0 0 44 1 3 3 205
Negotiated Transfer Prices 0 0 0 53 0 6 8 190
Optimal Tax Policy when Firms are Internationally Mobile 0 0 0 176 0 8 10 445
Optimal tax policy when firms are internationallly mobile 0 0 0 96 8 14 15 243
Politicians' Outside Earnings and Electoral Competition 0 0 0 35 2 9 14 176
Politicians' Outside Earnings and Political Competition 0 0 0 33 0 3 10 127
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 3 10 474
Second-Best Source-Based Taxation of Multinational Firms 0 0 1 18 1 4 6 21
Source versus Residence Based Taxation with International Mergers and Acquisitions 0 1 3 455 0 9 17 2,708
Strategic Trade Policy through the Tax System 0 0 0 75 1 5 7 208
Tax Competition with Two Tax Instruments - and Tax Evasion 0 0 1 30 0 6 15 53
Tax Competition – Greenfield Investment versus Mergers and Acquisitions 0 0 0 193 1 6 6 795
Tax Enforcement and Tax Havens under Formula Apportionment 0 0 0 102 0 2 6 278
Taxation and the Allocation of Risk Inside the Multinational Firm 2 4 4 67 2 11 16 93
Taxation of Firms with Unknown Mobility 0 0 0 28 0 5 8 106
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 83 1 3 6 256
Taxing Foreign Profits with International Mergers and Acquisitions 0 0 0 256 2 2 4 844
The Economics of Advance Pricing Agreements 0 0 0 34 6 11 14 80
The Economics of Advance Pricing Agreements 0 0 0 13 1 3 5 118
The Economics of Advance Pricing Agreements 0 0 1 22 0 3 12 104
The economics of advance pricing agreements 0 0 1 30 0 4 9 139
The taxation of foreign profits - the old view, the new view and a pragmatic view 0 0 1 122 0 6 13 348
Transfer Pricing Policy and the Intensity of Tax Rate Competition 0 0 0 210 0 5 6 469
Total Working Papers 2 6 22 4,647 55 303 503 16,783


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 1 1 117
Behavioral Effects of Withholding Taxes on Labor Supply 0 0 2 8 1 8 19 53
Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips 0 0 3 19 1 2 9 60
Bidding for Firms with Unknown Characteristics 0 0 0 3 0 6 14 40
Corporate Taxes in the European Union 0 0 1 163 0 33 36 371
Corporate tax effects on the quality and quantity of FDI 0 0 0 153 2 7 20 487
Corporate tax regime and international allocation of ownership 0 0 0 16 0 2 3 84
Cross-border tax effects on affiliate investment—Evidence from European multinationals 0 0 3 99 2 10 19 334
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 6 7 56
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß 0 0 0 7 1 4 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 5 7 179
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 1 5 35
Even small trade costs restore efficiency in tax competition 0 0 0 12 0 2 6 70
Fiscal equalisation schemes under competition 0 0 0 8 3 9 17 59
Foreign Income and Domestic Deductions – a Comment 0 0 0 17 1 35 36 104
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 3 9 192
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* 0 0 0 54 1 2 7 184
Kurz kommentiert 0 0 0 2 0 2 3 25
Mental accounting of public funds – The flypaper effect in the lab 0 0 0 9 1 7 15 60
Multinational firms mitigate tax competition 0 0 0 36 0 6 7 136
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment 0 0 0 29 0 3 5 137
Optimal tax policy when firms are internationally mobile 0 0 1 57 2 7 9 182
Politicians’ outside earnings and electoral competition 0 0 0 47 2 7 11 177
Sind die Unternehmenssteuern in Deutschland zu hoch? 0 0 0 6 0 11 11 58
Source versus residence based taxation with international mergers and acquisitions 0 0 0 82 1 10 16 460
Source versus residence based taxation with international mergers and acquisitions 0 0 2 44 1 5 11 196
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? 0 0 0 8 0 4 5 53
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 0 0 0 72 0 4 7 239
Strategic Trade Policy through the Tax System 0 0 0 9 0 2 5 48
Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone 0 0 0 7 1 2 6 30
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS 0 0 0 78 1 7 10 315
Tax accounting principles and corporate risk-taking 0 0 0 30 0 5 9 125
Tax competition -- Greenfield investment versus mergers and acquisitions 0 0 0 46 2 7 11 303
Tax enforcement and tax havens under formula apportionment 0 0 0 68 0 4 8 203
Taxation and the allocation of risk inside the multinational firm 2 2 3 67 3 8 15 199
Taxation of Foreign Profits with Heterogeneous Multinational Firms 0 0 0 13 0 4 6 63
Taxation of firms with unknown mobility 0 0 0 1 1 4 4 20
The Nexus of Corporate Income Taxation and Multinational Activity 0 0 1 42 1 5 8 144
The economics of advance pricing agreements 0 0 3 43 0 3 12 207
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 3 5 115
Transfer pricing policy and the intensity of tax rate competition 1 1 1 61 2 7 10 196
Trumps Steuerpläne 0 0 1 8 0 2 5 38
US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? 0 0 0 14 0 3 4 69
Unilateral introduction of destination-based cash-flow taxation 0 1 2 26 1 4 16 85
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 4 4 125
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP 0 0 0 14 1 5 6 104
Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen? 0 0 0 5 3 6 7 34
Total Journal Articles 3 4 25 1,834 36 298 499 7,149


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 3 3 46
Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen 0 1 1 3 1 5 9 18
Total Books 0 1 1 3 1 8 12 64


Statistics updated 2026-03-04