Ernst, Christof; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
