Johannes Becker

University of Cologne

Albertus-Magnus-Platz

Cologne, 50923

Germany

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 16,540

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Top 16,540

in Total Papers Downloads

2,633

CITATIONS
Rank 13,131

SSRN RANKINGS

Top 13,131

in Total Papers Citations

29

Scholarly Papers (15)

1.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 716 (31,421)

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corporate law, business taxation, international tax law, debt equity distinction, comparative law, tax policy, comparative policy analysis

2.

Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data

CESifo Working Paper Series No. 1722
Number of pages: 38 Posted: 01 Jun 2006
Johannes Becker, Clemens Fuest and Thomas Hemmelgarn
University of Cologne, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and European Commission
Downloads 312 (88,074)
Citation 1

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corporate taxation, foreign direct investment

3.

Corporate Tax Policy and International Mergers and Acquisitions - is the Tax Exemption System Superior?

CESifo Working Paper Series No. 1884
Number of pages: 35 Posted: 29 Jan 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 306 (89,939)
Citation 3

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corporate taxation, international capital flows

4.

Tax Competition: Greenfield Investment Versus Mergers and Acquisitions

CESifo Working Paper Series No. 2247
Number of pages: 33 Posted: 11 Mar 2008
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 231 (120,957)
Citation 4

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corporate taxation, mergers and acquisitions, tax competition

5.

A Negotiation-Based Model of Tax-Induced Transfer Pricing

CESifo Working Paper Series No. 4892
Number of pages: 36 Posted: 14 Aug 2014
Johannes Becker and Ronald B. Davies
University of Cologne and University College Dublin (UCD)
Downloads 199 (139,553)
Citation 1

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transfer pricing, Nash bargaining, tax avoidance, corporate taxation

6.

Optimal Tax Policy When Firms are Internationally Mobile

CESifo Working Paper Series No. 1592
Number of pages: 25 Posted: 05 Dec 2005
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 192 (144,340)
Citation 5

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corporate taxes, optimal tax policy

7.

Quality Versus Quantity - The Composition Effect of Corporate Taxation on Foreign Direct Investment

CESifo Working Paper No. 2126
Number of pages: 30 Posted: 18 Oct 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 156 (173,483)
Citation 4

Abstract:

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corporate taxation, foreign direct investment

8.

Tax Enforcement and Tax Havens Under Formula Apportionment

FiFo-CPE Discussion Paper No. 07-8
Number of pages: 30 Posted: 24 Sep 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 139 (190,807)

Abstract:

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corporate taxation, foreign direct investment

9.

A Backward Looking Measure of the Effective Marginal Tax Burden on Investment

CESifo Working Paper Series No. 1342
Number of pages: 21 Posted: 10 Dec 2004
Clemens Fuest and Johannes Becker
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Cologne
Downloads 88 (264,921)
Citation 1

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effective tax rates, corporate taxation

10.

Does Germany Collect Revenue from Taxing Capital Income?

CESifo Working Paper Series No. 1489
Number of pages: 25 Posted: 21 Jul 2005
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 86 (268,719)
Citation 5

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cash flow tax, tax revenue effects, effective taxation of capital income

11.

Strategic Trade Policy Through the Tax System

CESifo Working Paper Series No. 3066
Number of pages: 30 Posted: 08 Jun 2010
Johannes Becker
University of Cologne
Downloads 82 (276,649)

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corporate taxation, repatriation tax, transfer pricing

12.

Even Small Trade Costs Restore Efficiency in Tax Competition

CESifo Working Paper Series No. 3221
Number of pages: 16 Posted: 27 Oct 2010
Johannes Becker and Marco Runkel
University of Cologne and University of Munich - Department of Economics
Downloads 44 (377,263)
Citation 1

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tax competition, public goods provision, trade

13.

Taxation of Firms with Unknown Mobility

CESifo Working Paper Series No. 4012
Number of pages: 25 Posted: 05 Dec 2012
Johannes Becker and Andrea Schneider
University of Cologne and University of Muenster - Institute for Public Economics
Downloads 32 (422,630)

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corporate taxation, firm mobility, incomplete information

14.

Politicians' Outside Earnings and Electoral Competition

FiFo-CPE Discussion Paper No. 08-3
Number of pages: 25 Posted: 19 Mar 2008
Johannes Becker, Andreas Peichl and Johannes Rincke
University of Cologne, Centre for European Economic Research (ZEW) and Ludwig Maximilian University of Munich
Downloads 26 (450,233)
Citation 4

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political competition, outside earnings, political rents

15.

Bidding for Firms with Unknown Characteristics

CESifo Working Paper Series No. 4806
Number of pages: 25 Posted: 24 Jun 2014
Johannes Becker and Andrea Schneider
University of Cologne and University of Muenster - Institute for Public Economics
Downloads 24 (460,592)

Abstract:

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business taxation, state aids, subsidy competition, incomplete information, mechanism design