The effect of intellectual property boxes on innovative activity and tax benefits
Tobias Bornemann, Stacie O. Kelley Laplante, Benjamin Osswald
| Year of publication: |
2023
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| Authors: | Bornemann, Tobias ; Laplante, Stacie O. Kelley ; Osswald, Benjamin |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 45.2023, 2, p. 7-33
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| Subject: | IP boxes | tax incentive | tax avoidance | income shifting | Steuervermeidung | Tax avoidance | Steuervergünstigung | Tax incentive | Innovation | Immaterialgüterrechte | Intellectual property rights | Industrieforschung | Industrial research |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JATA-2021-013 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014384773