Johannes Becker

University of Muenster - Institute of Public Economics

Wilmergasse 6-8

Muenster, 48143

Germany

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 16,369

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Top 16,369

in Total Papers Downloads

4,394

SSRN CITATIONS

10

CROSSREF CITATIONS

2

Scholarly Papers (9)

1.

International Effective Minimum Taxation – The GLOBE Proposal

Number of pages: 50 Posted: 09 May 2019 Last Revised: 07 Jun 2019
Joachim Englisch and Johannes Becker
University of Muenster - Faculty of Law and University of Muenster - Institute of Public Economics
Downloads 1,963 (11,669)
Citation 5

Abstract:

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Minimum Taxation, Multinational Firms, GLOBE

2.

Taxing Where Value is Created: What’s 'User Involvement' Got to Do With It?

Number of pages: 21 Posted: 24 Oct 2018
Johannes Becker and Joachim Englisch
University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
Downloads 1,211 (24,444)
Citation 3

Abstract:

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Profit Taxation, Value Creation, User Involvement

3.

Implementing an international effective minimum tax in the EU

Number of pages: 93 Posted: 26 Jul 2021
Johannes Becker and Joachim Englisch
University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
Downloads 575 (67,719)

Abstract:

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GloBE, minimum tax, Pillar 2, BEPS, METR

4.

Re-Allocation of Taxing Rights for Big Data Business Models

Number of pages: 32 Posted: 11 Aug 2019
Johannes Becker, Joachim Englisch and Deborah Schanz
University of Muenster - Institute of Public Economics, University of Muenster - Faculty of Law and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 449 (91,154)
Citation 1

Abstract:

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5.

Unilateral Introduction of Destination Based Cash Flow Taxation

Number of pages: 17 Posted: 16 Nov 2018
Johannes Becker and Joachim Englisch
University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
Downloads 121 (318,367)
Citation 5

Abstract:

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business taxation, destination taxation, tax competition

6.

Tax Competition with Two Tax Instruments - and Tax Evasion

CESifo Working Paper No. 9318
Number of pages: 27 Posted: 04 Oct 2021
Johannes Becker and John D. Wilson
University of Muenster - Institute of Public Economics and Michigan State University - Department of Economics
Downloads 29 (636,362)

Abstract:

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tax competition, social welfare, tax coordination

7.

Second-Best Source-Based Taxation of Multinational Firms

CESifo Working Paper No. 9329
Number of pages: 41 Posted: 13 Oct 2021
Johannes Becker
University of Muenster - Institute of Public Economics
Downloads 24 (671,387)

Abstract:

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corporate taxation, multinational firms, optimum taxation, tax competition

8.

How Altruistic is Indirect Reciprocity? - Evidence from Gift-Exchange Games in the Lab

CESifo Working Paper No. 8423
Number of pages: 42 Posted: 28 Jul 2020
Johannes Becker, Daniel Hopp and Karolin Süß
University of Muenster - Institute of Public Economics, University of Muenster and University of Duisburg-Essen
Downloads 22 (686,664)

Abstract:

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9.

Behavioral Effects of Withholding Taxes on Labor Supply

The Scandinavian Journal of Economics, Vol. 121, Issue 4, pp. 1417-1440, 2019
Number of pages: 24 Posted: 06 Jun 2020
Johannes Becker, Jonas Fooken and Melanie steinhoff
University of Muenster - Institute of Public Economics, University of Queensland and affiliation not provided to SSRN
Downloads 0 (908,313)

Abstract:

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Experiment, tax perceptions, withholding taxes