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The Use of SME Tax Incentives in the European Union
Bergner, Sören - 2017
EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …
Persistent link: https://www.econbiz.de/10012964021
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Tax Incentives for Research and Development and Their Use in Tax Planning
Pfeiffer, Olena - 2017
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...
Persistent link: https://www.econbiz.de/10012943875
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Dispelling the Shadow of Fiscal Dominance? Fiscal and Monetary Announcement Effects for Euro Area Sovereign Spreads in the Corona Pandemic
Havlik, Annika; Heinemann, Friedrich; Helbig, Samuel; … - 2021
We use event study regressions to compare the impact of EU monetary versus fiscal policy announcements on government … bond spreads of ten euro member countries. Our motivation is to evaluate which of the two players – the ECB or the EU … only for the announcement of the ‘Next Generation EU’ program. In contrast, a temporary relaxation of European fiscal rules …
Persistent link: https://www.econbiz.de/10013221648
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Taxation, R&D Tax Incentives and Patent Application in Europe
Ernst, Christof - 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...
Persistent link: https://www.econbiz.de/10013127384