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Fiskus vorbeizuschleusen, Steuerparadiese unterbieten sich in der Konkurrenz um die Gelder Wohlhabender. In den USA müssen …
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We exploit a quasi-experimental setting to cleanly identify the effect of the adoption of an intellectual property box (IP box) on innovative activity and effective tax rates. We document an increase in innovative activity, including patent applications, grants, and highly-skilled employment, at...
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