Patent boxes design, patents location, and local R&D
Year of publication: |
2018
|
---|---|
Authors: | Alstadsæter, Annette ; Barrios Cobos, Salvador ; Nicodème, Gaëtan ; Skonieczna, Agnieszka Maria ; Vezzani, Antonio |
Published in: |
Economic policy : a European forum. - Oxford : Oxford Univ. Press, ISSN 0266-4658, ZDB-ID 622885-9. - Vol. 93.2018, p. 131-177
|
Subject: | Steuerwettbewerb | Tax competition | Kapitalertragsteuer | Capital income tax | Patent | Industrieforschung | Industrial research | Produktionsstandort | Production location | Welt | World | 2000-2012 |
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