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Johannes Becker

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Personal Details

First Name: Johannes
Middle Name:
Last Name: Becker
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RePEc Short-ID: pbe599

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Affiliation

Wirtschaftswissenschaftliche Fakultät
Westfälische Wilhelms-Universität Münster
Location: Münster, Germany
Homepage: http://www1.wiwi.uni-muenster.de/
Email:
Phone: 02 51 / 83-2 29 10
Fax: 02 51 / 83-2 83 99
Postal: Universitätsstr. 14-16, 48143 Münster
Handle: RePEc:edi:ilmuede (more details at EDIRC)

Works

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Working papers

  1. Johannes Becker & Ronald B. Davies, 2013. "Learning and international policy diffusion: the case of corporate tax policy," Working Papers, Oxford University Centre for Business Taxation 1319, Oxford University Centre for Business Taxation.
  2. Johannes Becker & Melanie Steinhoff, 2013. "Conservative accounting yields excessive risk-taking; a note," Working Papers, Oxford University Centre for Business Taxation 1304, Oxford University Centre for Business Taxation.
  3. Johannes Becker & Andrea Schneider, 2012. "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series 4012, CESifo Group Munich.
  4. Johannes Becker & Nadine Riedel, 2012. "Multinational Firms Mitigate Tax Competition," Working Papers, Oxford University Centre for Business Taxation 1224, Oxford University Centre for Business Taxation.
  5. Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers, Oxford University Centre for Business Taxation 1104, Oxford University Centre for Business Taxation.
  6. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers, Oxford University Centre for Business Taxation 1010, Oxford University Centre for Business Taxation.
  7. Johannes Becker, 2010. "Strategic Trade Policy through the Tax System," CESifo Working Paper Series 3066, CESifo Group Munich.
  8. Johannes Becker & Clemens Fuest & Nadine Riedel, 2010. "Corporate tax effects on the quality and quantity of FDI," Working Papers, Oxford University Centre for Business Taxation 1013, Oxford University Centre for Business Taxation.
  9. Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," FEMM Working Papers 100023, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  10. Johannes Becker, 2009. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," CESifo Working Paper Series 2899, CESifo Group Munich.
  11. Johannes Becker & Clemens Fuest, 2009. "Transfer Pricing Policy and the Intensity of Tax Rate Competition," Working Papers, Oxford University Centre for Business Taxation 0930, Oxford University Centre for Business Taxation.
  12. Johannes Becker & Clemens Fuest, 2009. "EU Regional Policy and Tax Competition," Working Papers, Oxford University Centre for Business Taxation 0902, Oxford University Centre for Business Taxation.
  13. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo Group Munich.
  14. Becker, Johannes & Peichl, Andreas & Rincke, Johannes, 2008. "Politicians' Outside Earnings and Political Competition," IZA Discussion Papers 3902, Institute for the Study of Labor (IZA).
  15. Johannes Becker & Nadine Riedel, 2008. "Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals," Working Papers, Oxford University Centre for Business Taxation 0816, Oxford University Centre for Business Taxation.
  16. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo Group Munich.
  17. Johannes Becker & Clemens Fuest, 2007. "Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment," CESifo Working Paper Series 2126, CESifo Group Munich.
  18. Becker, Johannes & Fuest, Clemens, 2007. "Tax Enforcement and Tax Havens under Formula Apportionment," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics 07-8, University of Cologne, FiFo Institute for Public Economics.
  19. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers, Oxford University Centre for Business Taxation 0719, Oxford University Centre for Business Taxation.
  20. Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo Group Munich.
  21. Becker, Johannes & Peichl, Andreas & Rincke, Johannes, 2007. "Politicians' outside earnings and electoral competition," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics 08-3, University of Cologne, FiFo Institute for Public Economics.
  22. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo Group Munich.
  23. Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo Group Munich.
  24. Becker, Johannes & Fuest, Clemens & Spengel, Christoph, 2005. "Konzernsteuerquote und Invesitionsverhalten," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 05-33, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  25. Johannes Becker & Clemens Fuest, 2005. "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series 1592, CESifo Group Munich.
  26. Johannes Becker & Clemens Fuest, 2004. "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper Series 1342, CESifo Group Munich.

Articles

  1. Johannes Becker, 2013. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," The World Economy, Wiley Blackwell, Wiley Blackwell, vol. 36(1), pages 76-92, 01.
  2. Becker, Johannes & Runkel, Marco, 2013. "Corporate tax regime and international allocation of ownership," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 43(1), pages 8-15.
  3. Becker, Johannes & Riedel, Nadine, 2013. "Multinational firms mitigate tax competition," Economics Letters, Elsevier, Elsevier, vol. 118(2), pages 404-406.
  4. Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, Elsevier, vol. 56(8), pages 1495-1511.
  5. Becker, Johannes & Runkel, Marco, 2012. "Even small trade costs restore efficiency in tax competition," Journal of Urban Economics, Elsevier, vol. 72(2), pages 191-195.
  6. Becker, Johannes & Fuest, Clemens, 2012. "Transfer pricing policy and the intensity of tax rate competition," Economics Letters, Elsevier, Elsevier, vol. 117(1), pages 146-148.
  7. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
  8. Becker, Johannes & Riedel, Nadine, 2012. "Cross-border tax effects on affiliate investment—Evidence from European multinationals," European Economic Review, Elsevier, Elsevier, vol. 56(3), pages 436-450.
  9. Johannes Becker & May Elsayyad & Clemens Fuest, 2012. "Auswirkungen der Globalisierung auf die Struktur der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, Verein für Socialpolitik, vol. 13(1-2), pages 4-18, 02.
  10. Becker, Johannes & Fuest, Clemens, 2011. "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 41(5), pages 476-486, September.
  11. Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer, Springer, vol. 18(5), pages 580-604, October.
  12. Johannes Becker & Clemens Fuest, 2011. "Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?," Wirtschaftsdienst, Springer, Springer, vol. 91(6), pages 401-405, June.
  13. Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, Elsevier, vol. 95(1-2), pages 28-40, February.
  14. Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer, Springer, vol. 46(2), pages 92-97, March.
  15. Johannes Becker & Clemens Fuest, 2010. "Internationalization and business tax revenue—evidence from Germany," International Tax and Public Finance, Springer, Springer, vol. 17(2), pages 174-192, April.
  16. Becker, Johannes & Fuest, Clemens, 2010. "EU regional policy and tax competition," European Economic Review, Elsevier, Elsevier, vol. 54(1), pages 150-161, January.
  17. Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer, Springer, vol. 17(3), pages 217-235, June.
  18. Johannes Becker & Clemens Fuest, 2010. "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, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, 02.
  19. Becker, Johannes & Fuest, Clemens, 2010. "Foreign Income And Domestic Deductions – A Comment," National Tax Journal, National Tax Association, vol. 63(2), pages 269-80, June.
  20. Johannes Becker & Andreas Peichl & Johannes Rincke, 2009. "Politicians’ outside earnings and electoral competition," Public Choice, Springer, Springer, vol. 140(3), pages 379-394, September.
  21. Johannes Becker & May Elsayyad, 2009. "The evolution and convergence of OECD tax systems," Intereconomics: Review of European Economic Policy, Springer, Springer, vol. 44(2), pages 105-113, March.
  22. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser* & Dirk Schindler* & Gaëtan Nicodème**, 2007. "Corporate Taxes in the European Union," Intereconomics: Review of European Economic Policy, Springer, Springer, vol. 42(3), pages 116-142, May.
  23. Johannes Becker & Clemens Fuest, 2007. "Steuerpolitische Perspektiven der Unternehmensteuerreform 2008," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 39-48.
  24. Johannes Becker & Clemens Fuest, 2007. "Why is there Corporate Taxation? The Role of Limited Liability Revisited," Journal of Economics, Springer, Springer, vol. 92(1), pages 1-10, September.
  25. Johannes Becker & Clemens Fuest, 2006. "Ist Deutschland Hoch- oder Niedrigsteuerland? Der Versuch einer Synthese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, Verein für Socialpolitik, vol. 7(1), pages 35-42, 02.
  26. Johannes Becker & Clemens Fuest, 2006. "Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 226(4), pages 346-360, July.
  27. Becker, Johannes & Fuest, Clemens, 2006. "Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 86(6), pages 355-360.
  28. Becker, Johannes & Fuest, Clemens, 2005. "Sind die Unternehmenssteuern in Deutschland zu hoch?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 85(4), pages 211-215.
  29. Johannes Becker & Clemens Fuest, 2005. "Does Germany collect revenue from taxing the normal return to capital?," Fiscal Studies, Institute for Fiscal Studies, Institute for Fiscal Studies, vol. 26(4), pages 491-511, December.
  30. Johannes Becker & Clemens Fuest, 2005. "Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 58(03), pages 23-25, 02.
  31. Becker, Johannes & Fuest, Clemens, 2003. "Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 83(12), pages 792-796.

NEP Fields

19 papers by this author were announced in NEP, and specifically in the following field reports (number of papers):
  1. NEP-ACC: Accounting & Auditing (8) 2005-08-13 2007-10-20 2009-11-07 2010-05-29 2010-06-18 2010-06-26 2011-08-15 2013-11-14. Author is listed
  2. NEP-BEC: Business Economics (1) 2013-11-14
  3. NEP-CDM: Collective Decision-Making (2) 2008-03-15 2009-01-03
  4. NEP-EEC: European Economics (2) 2006-06-03 2009-02-07
  5. NEP-FMK: Financial Markets (1) 2005-08-13
  6. NEP-GEO: Economic Geography (1) 2009-02-07
  7. NEP-MIC: Microeconomics (1) 2009-11-07
  8. NEP-PBE: Public Economics (14) 2004-12-12 2005-08-13 2005-12-09 2006-06-03 2007-10-20 2007-11-10 2008-09-29 2009-02-07 2009-06-17 2009-11-07 2010-05-29 2010-06-26 2010-12-11 2014-01-10. Author is listed
  9. NEP-POL: Positive Political Economics (2) 2008-03-15 2009-01-03
  10. NEP-PUB: Public Finance (11) 2005-08-13 2005-12-09 2006-06-03 2007-11-10 2009-06-17 2009-11-07 2010-06-18 2010-06-26 2010-12-11 2011-08-15 2014-01-10. Author is listed
  11. NEP-RMG: Risk Management (1) 2013-11-14
  12. NEP-URE: Urban & Real Estate Economics (2) 2009-02-07 2010-12-11

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