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Details about Johannes Becker

Workplace:Wirtschaftswissenschaftliche Fakultät (Faculty of Economics), Westfälische Wilhelms-Universität Münster (University of Munster), (more information at EDIRC)

Access statistics for papers by Johannes Becker.

Last updated 2019-01-28. Update your information in the RePEc Author Service.

Short-id: pbe599


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Working Papers

2018

  1. Behavioral Effects of Withholding Taxes on Labor Supply
    Discussion Papers Series, University of Queensland, School of Economics Downloads
  2. Mental Accounting of Public Funds - The Flypaper Effect in the Lab
    Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association Downloads
  3. Taxation and the Allocation of Risk Inside the Multinational Firm
    CESifo Working Paper Series, CESifo Group Munich Downloads

2017

  1. Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information
    CESifo Working Paper Series, CESifo Group Munich Downloads
    Also in Working Papers, School of Economics, University College Dublin (2015) Downloads View citations (4)

2015

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

2014

  1. A Negotiation-Based Model of Tax-Induced Transfer Pricing
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (13)
    Also in The Institute for International Integration Studies Discussion Paper Series, IIIS (2014) Downloads View citations (13)
    Working Papers, School of Economics, University College Dublin (2014) Downloads View citations (13)
    Working Papers, Oxford University Centre for Business Taxation (2014) Downloads View citations (9)
  2. Bidding for Firms with Unknown Characteristics
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (1)
  3. The Economics of Advance Pricing Agreements
    The Institute for International Integration Studies Discussion Paper Series, IIIS Downloads View citations (1)
    Also in CESifo Working Paper Series, CESifo Group Munich (2014) Downloads View citations (1)
    Working Papers, Oxford University Centre for Business Taxation (2014) Downloads View citations (1)
    Working Papers, School of Economics, University College Dublin (2014) Downloads View citations (1)

    See also Journal Article in Journal of Economic Behavior & Organization (2017)

2013

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

2012

  1. Multinational Firms Mitigate Tax Competition
    Working Papers, Oxford University Centre for Business Taxation Downloads
    See also Journal Article in Economics Letters (2013)
  2. Taxation of Firms with Unknown Mobility
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (1)
    See also Journal Article in Journal of Public Economic Theory (2018)

2011

  1. The taxation of foreign profits - the old view, the new view and a pragmatic view
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (4)
    See also Journal Article in Intereconomics: Review of European Economic Policy (2011)

2010

  1. Corporate tax effects on the quality and quantity of FDI
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (4)
    See also Journal Article in European Economic Review (2012)
  2. Corporate tax regime and international allocation of ownership
    Working Papers, Oxford University Centre for Business Taxation Downloads
    Also in FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management (2010) Downloads

    See also Journal Article in Regional Science and Urban Economics (2013)
  3. Even Small Trade Costs Restore Efficiency in Tax Competition
    FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management Downloads
    Also in CESifo Working Paper Series, CESifo Group Munich (2010) Downloads

    See also Journal Article in Journal of Urban Economics (2012)
  4. Strategic Trade Policy through the Tax System
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (3)
    See also Journal Article in The World Economy (2014)

2009

  1. EU Regional Policy and Tax Competition
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
    See also Journal Article in European Economic Review (2010)
  2. Optimal tax policy when firms are internationallly mobile
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
    Also in CESifo Working Paper Series, CESifo Group Munich (2005) Downloads View citations (10)

    See also Journal Article in International Tax and Public Finance (2011)
  3. Source versus Residence Based Taxation with International Mergers and Acquisitions
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (4)
    See also Journal Article in Journal of Public Economics (2011)
  4. Taxation of Foreign Profits with Heterogeneous Multinational Firms
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (5)
    See also Journal Article in The World Economy (2013)
  5. Transfer Pricing Policy and the Intensity of Tax Rate Competition
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (3)
    See also Journal Article in Economics Letters (2012)

2008

  1. Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
    See also Journal Article in European Economic Review (2012)
  2. Politicians' Outside Earnings and Electoral Competition
    Discussion Papers in Economics, University of Munich, Department of Economics Downloads View citations (5)
    Also in FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics (2008) Downloads View citations (4)

    See also Journal Article in Public Choice (2009)
  3. Politicians' Outside Earnings and Political Competition
    IZA Discussion Papers, Institute of Labor Economics (IZA) Downloads
  4. Tax Competition – Greenfield Investment versus Mergers and Acquisitions
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (5)
    See also Journal Article in Regional Science and Urban Economics (2011)

2007

  1. Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (3)
  2. Corporate taxes in the European Union
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
    See also Journal Article in Intereconomics: Review of European Economic Policy (2007)
  3. Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (27)
  4. Tax Enforcement and Tax Havens under Formula Apportionment
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics Downloads View citations (7)
    See also Journal Article in International Tax and Public Finance (2010)
  5. Taxing Foreign Profits with International Mergers and Acquisitions
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
    See also Journal Article in International Economic Review (2010)

2006

  1. Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (13)

2005

  1. Does Germany Collect Revenue from Taxing Capital Income?
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (9)
  2. Konzernsteuerquote und Invesitionsverhalten
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research Downloads View citations (7)

2004

  1. A Backward Looking Measure of the Effective Marginal Tax Burden on Investment
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (7)

Journal Articles

2018

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

2017

  1. 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 Downloads
  2. 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 Downloads View citations (2)
  3. Fiscal equalisation schemes under competition
    International Tax and Public Finance, 2017, 24, (5), 800-816 Downloads
  4. Symbolpolitik in Zeiten der Eurokrise: Zu den Vorschlägen für ein gemeinsames Budget der Eurozone
    Zeitschrift für Wirtschaftspolitik, 2017, 66, (2), 143-150 Downloads
  5. The economics of advance pricing agreements
    Journal of Economic Behavior & Organization, 2017, 134, (C), 255-268 Downloads View citations (3)
    See also Working Paper (2014)
  6. Trumps Steuerpläne
    ifo Schnelldienst, 2017, 70, (12), 22-25 Downloads
  7. 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 Downloads

2016

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

2014

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

2013

  1. Corporate tax regime and international allocation of ownership
    Regional Science and Urban Economics, 2013, 43, (1), 8-15 Downloads View citations (1)
    See also Working Paper (2010)
  2. Multinational firms mitigate tax competition
    Economics Letters, 2013, 118, (2), 404-406 Downloads
    See also Working Paper (2012)
  3. Taxation of Foreign Profits with Heterogeneous Multinational Firms
    The World Economy, 2013, 36, (1), 76-92 Downloads View citations (5)
    See also Working Paper (2009)

2012

  1. Auswirkungen der Globalisierung auf die Struktur der Besteuerung
    Perspektiven der Wirtschaftspolitik, 2012, 13, (1-2), 4-18 Downloads View citations (1)
  2. Corporate tax effects on the quality and quantity of FDI
    European Economic Review, 2012, 56, (8), 1495-1511 Downloads View citations (22)
    See also Working Paper (2010)
  3. Cross-border tax effects on affiliate investment—Evidence from European multinationals
    European Economic Review, 2012, 56, (3), 436-450 Downloads View citations (20)
    See also Working Paper (2008)
  4. Even small trade costs restore efficiency in tax competition
    Journal of Urban Economics, 2012, 72, (2), 191-195 Downloads View citations (5)
    See also Working Paper (2010)
  5. The Nexus of Corporate Income Taxation and Multinational Activity
    FinanzArchiv: Public Finance Analysis, 2012, 68, (3), 231-251 Downloads
  6. Transfer pricing policy and the intensity of tax rate competition
    Economics Letters, 2012, 117, (1), 146-148 Downloads View citations (15)
    See also Working Paper (2009)

2011

  1. Optimal tax policy when firms are internationally mobile
    International Tax and Public Finance, 2011, 18, (5), 580-604 Downloads View citations (18)
    See also Working Paper (2009)
  2. Source versus residence based taxation with international mergers and acquisitions
    Journal of Public Economics, 2011, 95, (1-2), 28-40 Downloads View citations (16)
    Also in Journal of Public Economics, 2011, 95, (1), 28-40 (2011) Downloads View citations (15)

    See also Working Paper (2009)
  3. Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?
    Wirtschaftsdienst, 2011, 91, (6), 401-405 Downloads
  4. Tax competition -- Greenfield investment versus mergers and acquisitions
    Regional Science and Urban Economics, 2011, 41, (5), 476-486 Downloads View citations (6)
    See also Working Paper (2008)
  5. 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 Downloads View citations (1)
    See also Working Paper (2011)

2010

  1. EU regional policy and tax competition
    European Economic Review, 2010, 54, (1), 150-161 Downloads View citations (20)
    See also Working Paper (2009)
  2. Foreign Income and Domestic Deductions – a Comment
    National Tax Journal, 2010, 63, (2), 269-80 Downloads View citations (1)
  3. Internationalization and business tax revenue—evidence from Germany
    International Tax and Public Finance, 2010, 17, (2), 174-192 Downloads View citations (4)
  4. TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS
    International Economic Review, 2010, 51, (1), 171-186 Downloads View citations (59)
    See also Working Paper (2007)
  5. Tax enforcement and tax havens under formula apportionment
    International Tax and Public Finance, 2010, 17, (3), 217-235 Downloads View citations (7)
    See also Working Paper (2007)

2009

  1. Politicians’ outside earnings and electoral competition
    Public Choice, 2009, 140, (3), 379-394 Downloads View citations (36)
    See also Working Paper (2008)
  2. The evolution and convergence of OECD tax systems
    Intereconomics: Review of European Economic Policy, 2009, 44, (2), 105-113 Downloads View citations (4)
  3. Verschärfen multinationale Unternehmen den Steuerwettbewerb?
    Review of Economics, 2009, 60, (1), 57-68 Downloads

2007

  1. Corporate Taxes in the European Union
    Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 Downloads View citations (2)
    See also Working Paper (2007)
  2. Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 39-48 Downloads View citations (2)
  3. Why is there Corporate Taxation? The Role of Limited Liability Revisited
    Journal of Economics, 2007, 92, (1), 1-10 Downloads View citations (4)

2006

  1. Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2006, 86, (6), 355-360 Downloads
  2. Ist Deutschland Hoch- oder Niedrigsteuerland? Der Versuch einer Synthese*
    Perspektiven der Wirtschaftspolitik, 2006, 7, (1), 35-42 Downloads View citations (8)
  3. 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 Downloads

2005

  1. Does Germany collect revenue from taxing the normal return to capital?
    Fiscal Studies, 2005, 26, (4), 491-511 View citations (12)
  2. Sind die Unternehmenssteuern in Deutschland zu hoch?
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (4), 211-215 Downloads View citations (1)
  3. Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP
    ifo Schnelldienst, 2005, 58, (03), 23-25 Downloads

2003

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

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 (1)
 
Page updated 2019-07-20