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Corporate taxation and location of intangible assets : patents vs. trademarks
Dudar, Olena; Voget, Johannes - 2016
Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the impact of taxation on patent location choices assuming that these assets represent the...
Persistent link: https://www.econbiz.de/10011433505
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Public ICT investment in reaction to the economic crisis : a case study on measuring IT-related intangibles in the public sector
Saam, Marianne; Weinhardt, Laura; Trottner, Lukas - 2016
insightful aggregates of intangible IT-related investment from project level data and, in comparison, from the regular public …
Persistent link: https://www.econbiz.de/10011570573
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Intangible assets and investments at the sector level : empirical evidence for Germany
Crass, Dirk; Licht, Georg; Peters, Bettina - 2014
consists of two major parts. In the first part, we aim at measuring investment in intangibles at the sector level. We shed … light on differences across sectors but also compare these figures with investment in physical capital and with investment … intangible capital from 1995-2006 by 30%. Furthermore, results reveal differences in the investment patterns among the UK and …
Persistent link: https://www.econbiz.de/10010385066
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The contribution of intangible assets to sectoral productivity growth in the EU
Niebel, Thomas; O'Mahony, Mary; Saam, Marianne - 2013
In this paper we report on new data on intangible investment at the level of 1-digit NACE industries of 10 EU countries … investment at the level of the aggregate business sector. With the sectoral data we assess the contribution of intangibles to … productivity growth based on growth accounting and econometric estimation of production functions. The growth accounting …
Persistent link: https://www.econbiz.de/10009787409
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Are intangibles more productive in ICT-intensive industries? : evidence from EU countries
Chen, Wen; Niebel, Thomas; Saam, Marianne - 2014
Using sectoral intangible investment data we confirm that intangible capital is a significant determinant of labour … investment. …
Persistent link: https://www.econbiz.de/10010416341
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - 2014
considering a research & development (R&D) investment which is carried out by a parent company, whereby the resulting intangible …
Persistent link: https://www.econbiz.de/10010457918
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Investitionsschwäche oder Strukturverschiebung der Investitionstätigkeit? : zur Rolle immaterieller Investitionen für die Wettbewerbsfähigkeit von Unternehmen
Rammer, Christian; Peters, Bettina - 2016
Der Beitrag untersucht, inwieweit hinter der oft konstatierten Investitionsschwäche der europäischen Wirtschaft eine Strukturverschiebung von materiellen zu immateriellen Investitionen steht. Da letztere nur zum Teil unter den Investitionsbegriff der Volkswirtschaftlichen Gesamtrechnung...
Persistent link: https://www.econbiz.de/10011456957
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Innovationen, Anlageinvestitionen und immaterielle Investitionen
Rammer, Christian; Köhler, Christian - 2012
Dieser Beitrag untersucht die Beziehung verschiedener Konzepte von investiven Ausgaben in Unternehmen, ihre Verbindung zu Innovationen und die Faktoren, die Innovations- und Investitionsentscheidungen von Unternehmen beeinflussen. Neben dem traditionellen Investitionsbegriff, der sich...
Persistent link: https://www.econbiz.de/10009691272
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On the profitability of innovative assets
Czarnitzki, Dirk (contributor); Kraft, Kornelius (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002040129
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Comparing investment and employment specialisation patterns of EU regions
Stirböck, Claudia (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002110272