Intellectual property box regimes : effective tax rates and tax policy considerations
Year of publication: |
2013 ; First version: September 2013 ; This version: November 2013
|
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Authors: | Evers, Lisa ; Miller, Helen ; Spengel, Christoph |
Publisher: |
Mannheim : ZEW |
Subject: | corporate taxation | effective tax rate | tax incentive | patent box | innovation box | preferential tax rate | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate | Steuervergünstigung | Tax incentive | Patent | Steuerbelastung | Tax burden | Steuerpolitik | Tax policy | Immaterialgüterrechte | Intellectual property rights | Innovation | Körperschaftsteuer | Corporate income tax |
Extent: | Online-Ressource (55 S.) |
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Series: | ZEW discussion papers. - Mannheim : ZEW, ZDB-ID 2125128-9. - Vol. 13-070 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | hdl:10419/88943 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; H32 - Firm ; H87 - International Fiscal Issues ; K34 - Tax Law ; O38 - Government Policy |
Source: | ECONIS - Online Catalogue of the ZBW |
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa, (2013)
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa, (2013)
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa, (2013)
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Intellectual property box regimes: Effective tax rates and tax policy considerations
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Intellectual property box regimes: Effective tax rates and tax policy considerations
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