Details about Johannes Becker

Access statistics for papers by Johannes Becker.

Last updated 2022-05-09. Update your information in the RePEc Author Service.

Short-id: pbe599

Working Papers

2021

1. Implementing an international effective minimum tax in the EU
   Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik View citations (3)
2. Second-Best Source-Based Taxation of Multinational Firms
   CESifo Working Paper Series, CESifo View citations (1)
3. Tax Competition with Two Tax Instruments - and Tax Evasion
   CESifo Working Paper Series, CESifo

2020

4. How Altruistic Is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab
   CESifo Working Paper Series, CESifo View citations (1)
   Also in VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association (2020)

2018

5. Behavioral Effects of Withholding Taxes on Labor Supply
   Discussion Papers Series, University of Queensland, School of Economics
   See also Journal Article Behavioral Effects of Withholding Taxes on Labor Supply, Scandinavian Journal of Economics, Wiley Blackwell (2019) View citations (4) (2019)
6. Mental Accounting of Public Funds - The Flypaper Effect in the Lab
   VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association View citations (3)
   See also Journal Article Mental accounting of public funds – The flypaper effect in the lab, Journal of Economic Behavior & Organization, Elsevier (2020) View citations (2) (2020)
7. Taxation and the Allocation of Risk Inside the Multinational Firm
   CESifo Working Paper Series, CESifo View citations (3)
   See also Journal Article Taxation and the allocation of risk inside the multinational firm, Journal of Public Economics, Elsevier (2020) View citations (15) (2020)

2017

8. Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information
   CESifo Working Paper Series, CESifo View citations (7)
   Also in Working Papers, School of Economics, University College Dublin (2015) View citations (8)

2015

9. Negotiated Transfer Prices
   Working Papers, School of Economics, University College Dublin

2014

10. A Negotiation-Based Model of Tax-Induced Transfer Pricing
    CESifo Working Paper Series, CESifo View citations (25)
    Also in The Institute for International Integration Studies Discussion Paper Series, IIIS (2014) View citations (24)
    Working Papers, Oxford University Centre for Business Taxation (2014) View citations (24)
    Working Papers, School of Economics, University College Dublin (2014) View citations (24)
11. Bidding for Firms with Unknown Characteristics
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article Bidding for Firms with Unknown Characteristics, Scandinavian Journal of Economics, Wiley Blackwell (2019) (2019)
12. The Economics of Advance Pricing Agreements
    The Institute for International Integration Studies Discussion Paper Series, IIIS View citations (1)
    Also in Working Papers, School of Economics, University College Dublin (2014) View citations (1)
    CESifo Working Paper Series, CESifo (2014) View citations (1)
    Working Papers, Oxford University Centre for Business Taxation (2014) View citations (1)
    See also Journal Article The economics of advance pricing agreements, Journal of Economic Behavior & Organization, Elsevier (2017) View citations (6) (2017)

2013

13. Conservative accounting yields excessive risk-taking; a note
    Working Papers, Oxford University Centre for Business Taxation
14. Learning and international policy diffusion: the case of corporate tax policy
    Working Papers, Oxford University Centre for Business Taxation View citations (3)

2012

15. Multinational Firms Mitigate Tax Competition
    Working Papers, Oxford University Centre for Business Taxation
    See also Journal Article Multinational firms mitigate tax competition, Economics Letters, Elsevier (2013) View citations (14) (2013)
16. Taxation of Firms with Unknown Mobility
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article Taxation of firms with unknown mobility, Journal of Public Economic Theory, Association for Public Economic Theory (2018) View citations (2) (2018)

2011

17. The taxation of foreign profits - the old view, the new view and a pragmatic view
    Working Papers, Oxford University Centre for Business Taxation View citations (9)
    See also Journal Article The taxation of foreign profits — The old view, the new view and a pragmatic view, Intereconomics: Review of European Economic Policy, Springer (2011) View citations (5) (2011)

2010

18. Corporate tax effects on the quality and quantity of FDI
    Working Papers, Oxford University Centre for Business Taxation View citations (4)
    See also Journal Article Corporate tax effects on the quality and quantity of FDI, European Economic Review, Elsevier (2012) View citations (46) (2012)
19. Corporate tax regime and international allocation of ownership
    Working Papers, Oxford University Centre for Business Taxation
    Also in FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management (2010)
    See also Journal Article Corporate tax regime and international allocation of ownership, Regional Science and Urban Economics, Elsevier (2013) View citations (1) (2013)
20. Even Small Trade Costs Restore Efficiency in Tax Competition
    FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management
    Also in CESifo Working Paper Series, CESifo (2010)
    See also Journal Article Even small trade costs restore efficiency in tax competition, Journal of Urban Economics, Elsevier (2012) View citations (10) (2012)
21. Strategic Trade Policy through the Tax System
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article Strategic Trade Policy through the Tax System, The World Economy, Wiley Blackwell (2014) (2014)

2009

22. EU Regional Policy and Tax Competition
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    See also Journal Article EU regional policy and tax competition, European Economic Review, Elsevier (2010) View citations (26) (2010)
23. Optimal tax policy when firms are internationallly mobile
    Working Papers, Oxford University Centre for Business Taxation View citations (4)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (10)
    See also Journal Article Optimal tax policy when firms are internationally mobile, International Tax and Public Finance, Springer (2011) View citations (24) (2011)
24. Source versus Residence Based Taxation with International Mergers and Acquisitions
    CESifo Working Paper Series, CESifo View citations (4)
    See also Journal Article Source versus residence based taxation with international mergers and acquisitions, Journal of Public Economics, Elsevier (2011) View citations (22) (2011)
25. Taxation of Foreign Profits with Heterogeneous Multinational Firms
    CESifo Working Paper Series, CESifo View citations (8)
    See also Journal Article Taxation of Foreign Profits with Heterogeneous Multinational Firms, The World Economy, Wiley Blackwell (2013) View citations (9) (2013)
26. Transfer Pricing Policy and the Intensity of Tax Rate Competition
    Working Papers, Oxford University Centre for Business Taxation View citations (3)
    See also Journal Article Transfer pricing policy and the intensity of tax rate competition, Economics Letters, Elsevier (2012) View citations (29) (2012)

2008

27. Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    See also Journal Article Cross-border tax effects on affiliate investment—Evidence from European multinationals, European Economic Review, Elsevier (2012) View citations (40) (2012)
28. Politicians' Outside Earnings and Electoral Competition
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (6)
    Also in FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics (2008) View citations (4)
    See also Journal Article Politicians’ outside earnings and electoral competition, Public Choice, Springer (2009) View citations (43) (2009)
29. Politicians' Outside Earnings and Political Competition
    IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (1)
30. Tax Competition – Greenfield Investment versus Mergers and Acquisitions
    CESifo Working Paper Series, CESifo View citations (8)
    See also Journal Article Tax competition -- Greenfield investment versus mergers and acquisitions, Regional Science and Urban Economics, Elsevier (2011) View citations (8) (2011)

2007

31. Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
    CESifo Working Paper Series, CESifo View citations (3)
32. Corporate taxes in the European Union
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
    See also Journal Article Corporate Taxes in the European Union, Intereconomics: Review of European Economic Policy, Springer (2007) View citations (2) (2007)
33. Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment
    CESifo Working Paper Series, CESifo View citations (30)
34. Tax Enforcement and Tax Havens under Formula Apportionment
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (7)
    See also Journal Article Tax enforcement and tax havens under formula apportionment, International Tax and Public Finance, Springer (2010) View citations (12) (2010)
35. Taxing Foreign Profits with International Mergers and Acquisitions
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    See also Journal Article TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2010) View citations (67) (2010)

2006

36. Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data
    CESifo Working Paper Series, CESifo View citations (18)

2005

37. Does Germany Collect Revenue from Taxing Capital Income?
    CESifo Working Paper Series, CESifo View citations (10)
38. Konzernsteuerquote und Invesitionsverhalten
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (7)

2004

39. A Backward Looking Measure of the Effective Marginal Tax Burden on Investment
    CESifo Working Paper Series, CESifo View citations (6)

Journal Articles

2020

1. Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips
   Perspektiven der Wirtschaftspolitik, 2020, 21, (2), 108-119
2. Internationales Steuersystem
   (International tax system: harmonisation with obstacles)
   Wirtschaftsdienst, 2020, 100, (3), 155-155
3. Mental accounting of public funds – The flypaper effect in the lab
   Journal of Economic Behavior & Organization, 2020, 176, (C), 321-336 View citations (2)
   See also Working Paper Mental Accounting of Public Funds - The Flypaper Effect in the Lab, VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy (2018) View citations (3) (2018)
4. Taxation and the allocation of risk inside the multinational firm
   Journal of Public Economics, 2020, 183, (C) View citations (15)
   See also Working Paper Taxation and the Allocation of Risk Inside the Multinational Firm, CESifo Working Paper Series (2018) View citations (3) (2018)
5. Unilateral introduction of destination-based cash-flow taxation
   International Tax and Public Finance, 2020, 27, (3), 495-513 View citations (3)

2019

6. Behavioral Effects of Withholding Taxes on Labor Supply
   Scandinavian Journal of Economics, 2019, 121, (4), 1417-1440 View citations (4)
   See also Working Paper Behavioral Effects of Withholding Taxes on Labor Supply, Discussion Papers Series (2018) (2018)
7. Bidding for Firms with Unknown Characteristics
   Scandinavian Journal of Economics, 2019, 121, (3), 1222-1243
   See also Working Paper Bidding for Firms with Unknown Characteristics, CESifo Working Paper Series (2014) View citations (2) (2014)
8. Internationale Mindestbesteuerung von Unternehmen
   (International Minimum Taxation of Corporate Profits)
   Wirtschaftsdienst, 2019, 99, (9), 642-649

2018

9. Kurz kommentiert
   (Concise Comments)
   Wirtschaftsdienst, 2018, 98, (2), 76-78
10. Taxation of firms with unknown mobility
    Journal of Public Economic Theory, 2018, 20, (2), 202-217 View citations (2)
    See also Working Paper Taxation of Firms with Unknown Mobility, CESifo Working Paper Series (2012) View citations (2) (2012)
11. US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?
    ifo Schnelldienst, 2018, 71, (04), 03-19 View citations (1)

2017

12. Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU
    (The Radical Tax Plans of the US Republicans and the Consequences for the EU)
    Wirtschaftsdienst, 2017, 97, (2), 103-110 View citations (3)
13. Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co
    (A Bigger Piece of the Pie — Taxing the Profits of Internet Giants)
    Wirtschaftsdienst, 2017, 97, (11), 801-808 View citations (4)
14. Fiscal equalisation schemes under competition
    International Tax and Public Finance, 2017, 24, (5), 800-816 View citations (3)
15. Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone
    Zeitschrift für Wirtschaftspolitik, 2017, 66, (2), 143-150
16. The economics of advance pricing agreements
    Journal of Economic Behavior & Organization, 2017, 134, (C), 255-268 View citations (6)
    See also Working Paper The Economics of Advance Pricing Agreements, The Institute for International Integration Studies Discussion Paper Series (2014) View citations (1) (2014)
17. Trumps Steuerpläne
    ifo Schnelldienst, 2017, 70, (12), 22-25
18. Wirtschaftswissenschaften: zu wenig Pluralität der Methoden und Forschungsrichtungen?
    (Not Enough Plurality of Methods and Research Fields in German Economics?)
    Wirtschaftsdienst, 2017, 97, (12), 835-853 View citations (3)

2016

19. Der nächtliche Gang zum Kühlschrank – staatliche Selbstkontrolle und Schulden
    (Government Self-Control and Sovereign Debt)
    Wirtschaftsdienst, 2016, 96, (8), 571-575 View citations (1)

2014

20. Strategic Trade Policy through the Tax System
    The World Economy, 2014, 37, (9), 1237-1246
    See also Working Paper Strategic Trade Policy through the Tax System, CESifo Working Paper Series (2010) View citations (3) (2010)
21. Tax accounting principles and corporate risk-taking
    Economics Letters, 2014, 125, (1), 79-81 View citations (1)

2013

22. Corporate tax regime and international allocation of ownership
    Regional Science and Urban Economics, 2013, 43, (1), 8-15 View citations (1)
    See also Working Paper Corporate tax regime and international allocation of ownership, Working Papers (2010) (2010)
23. Multinational firms mitigate tax competition
    Economics Letters, 2013, 118, (2), 404-406 View citations (14)
    See also Working Paper Multinational Firms Mitigate Tax Competition, Working Papers (2012) (2012)
24. Taxation of Foreign Profits with Heterogeneous Multinational Firms
    The World Economy, 2013, 36, (1), 76-92 View citations (9)
    See also Working Paper Taxation of Foreign Profits with Heterogeneous Multinational Firms, CESifo Working Paper Series (2009) View citations (8) (2009)

2012

25. Auswirkungen der Globalisierung auf die Struktur der Besteuerung
    Perspektiven der Wirtschaftspolitik, 2012, 13, (1-2), 4-18 View citations (1)
26. Corporate tax effects on the quality and quantity of FDI
    European Economic Review, 2012, 56, (8), 1495-1511 View citations (46)
    See also Working Paper Corporate tax effects on the quality and quantity of FDI, Working Papers (2010) View citations (4) (2010)
27. Cross-border tax effects on affiliate investment—Evidence from European multinationals
    European Economic Review, 2012, 56, (3), 436-450 View citations (40)
    See also Working Paper Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals, Working Papers (2008) View citations (2) (2008)
28. Even small trade costs restore efficiency in tax competition
    Journal of Urban Economics, 2012, 72, (2), 191-195 View citations (10)
    See also Working Paper Even Small Trade Costs Restore Efficiency in Tax Competition, FEMM Working Papers (2010) (2010)
29. The Nexus of Corporate Income Taxation and Multinational Activity
    FinanzArchiv: Public Finance Analysis, 2012, 68, (3), 231-251
30. Transfer pricing policy and the intensity of tax rate competition
    Economics Letters, 2012, 117, (1), 146-148 View citations (29)
    See also Working Paper Transfer Pricing Policy and the Intensity of Tax Rate Competition, Working Papers (2009) View citations (3) (2009)

2011

31. Optimal tax policy when firms are internationally mobile
    International Tax and Public Finance, 2011, 18, (5), 580-604 View citations (24)
    See also Working Paper Optimal tax policy when firms are internationallly mobile, Working Papers (2009) View citations (4) (2009)
32. Source versus residence based taxation with international mergers and acquisitions
    Journal of Public Economics, 2011, 95, (1-2), 28-40 View citations (22)
    Also in Journal of Public Economics, 2011, 95, (1), 28-40 (2011) View citations (21)
    See also Working Paper Source versus Residence Based Taxation with International Mergers and Acquisitions, CESifo Working Paper Series (2009) View citations (4) (2009)
33. Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?
    Wirtschaftsdienst, 2011, 91, (6), 401-405
34. Tax competition -- Greenfield investment versus mergers and acquisitions
    Regional Science and Urban Economics, 2011, 41, (5), 476-486 View citations (8)
    See also Working Paper Tax Competition – Greenfield Investment versus Mergers and Acquisitions, CESifo Working Paper Series (2008) View citations (8) (2008)
35. The taxation of foreign profits — The old view, the new view and a pragmatic view
    Intereconomics: Review of European Economic Policy, 2011, 46, (2), 92-97 View citations (5)
    See also Working Paper The taxation of foreign profits - the old view, the new view and a pragmatic view, Working Papers (2011) View citations (9) (2011)

2010

36. EU regional policy and tax competition
    European Economic Review, 2010, 54, (1), 150-161 View citations (26)
    See also Working Paper EU Regional Policy and Tax Competition, Working Papers (2009) View citations (2) (2009)
37. Foreign Income and Domestic Deductions – a Comment
    National Tax Journal, 2010, 63, (2), 269-80 View citations (1)
38. Internationalization and business tax revenue—evidence from Germany
    International Tax and Public Finance, 2010, 17, (2), 174-192 View citations (6)
39. TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS
    International Economic Review, 2010, 51, (1), 171-186 View citations (67)
    See also Working Paper Taxing Foreign Profits with International Mergers and Acquisitions, Working Papers (2007) View citations (2) (2007)
40. Tax enforcement and tax havens under formula apportionment
    International Tax and Public Finance, 2010, 17, (3), 217-235 View citations (12)
    See also Working Paper Tax Enforcement and Tax Havens under Formula Apportionment, FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge (2007) View citations (7) (2007)

2009

41. Politicians’ outside earnings and electoral competition
    Public Choice, 2009, 140, (3), 379-394 View citations (43)
    See also Working Paper Politicians' Outside Earnings and Electoral Competition, Discussion Papers in Economics (2008) View citations (6) (2008)
42. The evolution and convergence of OECD tax systems
    Intereconomics: Review of European Economic Policy, 2009, 44, (2), 105-113 View citations (5)
43. Verschärfen multinationale Unternehmen den Steuerwettbewerb?
    Review of Economics, 2009, 60, (1), 57-68

2007

44. Corporate Taxes in the European Union
    Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 View citations (2)
    See also Working Paper Corporate taxes in the European Union, ULB Institutional Repository (2007) (2007)
45. Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 39-48 View citations (3)
46. Why is there Corporate Taxation? The Role of Limited Liability Revisited
    Journal of Economics, 2007, 92, (1), 1-10 View citations (6)

2006

47. Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2006, 86, (6), 355-360
48. Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese*
    Perspektiven der Wirtschaftspolitik, 2006, 7, (1), 35-42 View citations (10)
49. Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2006, 226, (4), 346-360 View citations (1)

2005

50. Does Germany collect revenue from taxing the normal return to capital?
    Fiscal Studies, 2005, 26, (4), 491-511 View citations (23)
51. Sind die Unternehmenssteuern in Deutschland zu hoch?
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (4), 211-215 View citations (1)
52. Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP
    ifo Schnelldienst, 2005, 58, (03), 23-25 View citations (1)

2003

53. Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2003, 83, (12), 792-796

Books

2017

1. Der Odysseus-Komplex. Ein pragmatischer Vorschlag zur Lösung der Eurokrise
   Books, by Staff of the ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (3)

2015

2. Internationale Verrechnungspreise: Herausforderungen und Lösungsansätze für Familienunternehmen
   Studien, Stiftung Familienunternehmen / Foundation for Family Businesses