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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base
D'Andria, Diego; Pontikakis, Dimitrios; Skonieczna, … - 2017
national innovation systems. We conclude with a broad consideration of what these may be for the varied and variably developed … business innovation capabilities found across the EU. …
Persistent link: https://www.econbiz.de/10011982078
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010128713
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
Persistent link: https://www.econbiz.de/10012697801
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
Persistent link: https://www.econbiz.de/10012659100
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2022
process of innovation production, we uncover substantial heterogeneity in the impact of business taxation for various R …
Persistent link: https://www.econbiz.de/10013399571
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Optimal taxation and R&D policies
Akcigit, Ufuk; Hanley, Douglas; Stantcheva, Stefanie - 2016
Persistent link: https://www.econbiz.de/10011609168
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Optimal taxation and R&D policies
Akcigit, Ufuk; Hanley, Douglas; Stantcheva, Stefanie - 2016
Persistent link: https://www.econbiz.de/10011582090
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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base
D'Andria, Diego; Pontikakis, Dimitris; Skonieczna, Agnieszka - 2017
Persistent link: https://www.econbiz.de/10011823751
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Notching R&D investment with corporate income tax cuts in China
Chen, Zhao; Liu, Zhikuo; Suárez Serrato, Juan Carlos; … - 2018
Persistent link: https://www.econbiz.de/10011889973
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Does private equity investment spur innovation? Evidence from Europe
Popov, Alexander; Roosenboom, Peter - 2009
We provide the first cross-country evidence of the effect of investment by private equity firms on innovation, focusing … funds and insurance companies across countries and over time. We also control for the standard determinants of innovation … aggregate (private equity plus R&D) industrial spending, PE accounts for as much as 12% of industrial innovation. We also …
Persistent link: https://www.econbiz.de/10011605109