Alstadsæter, Annette; Barrios, Salvador; Nicodème, … - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for … taxation from the tax advantage of patent boxes. We also exploit a new and original dataset on patent box features such as the … conditionality on performing research in the country, and their scope. We find that patent boxes have a considerable effect on …