Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Andreas Haufler & Dirk Schindler
| Year of publication: |
February 2021
|
|---|---|
| Authors: | Haufler, Andreas ; Schindler, Dirk |
| Publisher: |
[Oxford] : [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation] |
| Subject: | corporate taxation | profit shifting | patent boxes | R&D tax credits | tax competition | Patent | Steuervergünstigung | Tax incentive | Steuerwettbewerb | Tax competition | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Theorie | Theory | Industrieforschung | Industrial research | Innovation | Forschungsfinanzierung | Research funding |
freely available
| Extent: | 1 Online-Ressource (circa 45 Seiten) |
|---|---|
| Series: | Working paper. - Oxford : [Verlag nicht ermittelbar], ZDB-ID 2485610-1. - Vol. 2021, 02 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012806787