Alstadsæter, Annette; Barrios, Salvador; Nicodème, … - 2015
attracting patents, mostly because of their favourable tax treatment, especially for high-quality patents. Patent boxes with a …Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for … determinants of patent registration across a large sample of countries. Importantly, we disentangle the effects of corporate income …