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Attracting profit shifting or fostering innovation? : on patent boxes and RD subsidies
Haufler, Andreas; Schindler, Dirk - 2022
Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. In this paper, we analyze the effects of patent box regimes when countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We...
Persistent link: https://www.econbiz.de/10014458817
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the …
Persistent link: https://www.econbiz.de/10012659100
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Redistributive income taxation with directed technical change
Löbbing, Jonas - 2023
What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...
Persistent link: https://www.econbiz.de/10014496399
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Taxation and unemployment : an applied general equilibrium approach for Germany
Böhringer, Christoph - 2002
Persistent link: https://www.econbiz.de/10013428481
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Ergebnisse der Piloterhebung zum Mannheimer Innovationspanel
Felder, Johannes (contributor) - 1993
Persistent link: https://www.econbiz.de/10000148416
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Inégalités des revenus, marchés du travail et politiques de transferts
Fitoussi, Jean-Paul; VanHaeperen, Béatrice - 1998
Persistent link: https://www.econbiz.de/10001363474
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Citation frequency and the value of patented innovation
Harhoff, Dietmar; Narin, Francis; Scherer, Frederic M.; … - 1997
Through a survey, economic value estimates were obtained on 962 inventions made in the United States and Germany and on … was subsequently cited. results from two wide-ranging surveys, one in Germany and one in the United States, support … expiration in environments such as Germany with highly progressive annual maintenance fees are more valuable and more highly …
Persistent link: https://www.econbiz.de/10011417779
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Project monitoring and banking competition under adverse selection
Kanniainen, Vesa; Stenbacka, Rune - 1998 - Revised version
We develop an analysis of ex ante monitoring of risky projects in banking. If protected from competition, banks are more concerned about not catching good risk projects when the perceived state of the economy improves, while they are more concerned about being induced to finance bad risk...
Persistent link: https://www.econbiz.de/10011417798
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The organization of knowledge in multinational firms
Gumpert, Anna - 2015
This paper provides the first in-depth study of the organization of knowledge in multinational firms. The paper develops a theoretical model that studies how firms optimally split knowledge between their headquarters and their production plants if communication costs impede the access of...
Persistent link: https://www.econbiz.de/10011373085