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We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...
Persistent link: https://www.econbiz.de/10010398203
We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...
Persistent link: https://www.econbiz.de/10009623404
We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...
Persistent link: https://www.econbiz.de/10010958339
This paper analyses tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will...
Persistent link: https://www.econbiz.de/10005136406
-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10010275011
-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10010427596
-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10009124617
countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax … policies unilaterally, innovation is fostered, at the margin, only by the R&D subsidy. The patent box tax rate is instead …
Persistent link: https://www.econbiz.de/10013315146
countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax … policies unilaterally, innovation is fostered, at the margin, only by the R&D subsidy. The patent box tax rate is instead …
Persistent link: https://www.econbiz.de/10012304080
patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …-cooperatively, innovation is fostered, at the margin, only by the R&D subsidy, whereas the patent box tax rate is targeted at attracting …
Persistent link: https://www.econbiz.de/10014458817