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Optimal taxation and R&D policies

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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies

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Taxes, start-up costs, and innovative entrepreneurship

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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