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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

Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013

Persistent link: https://www.econbiz.de/10010228563

Do corporate taxes hinder innovation?

Mukherjee, Abhiroop; Singh, Manpreet; Žaldokas, Alminas - In: Journal of financial economics 124 (2017) 1, pp. 195-221

Persistent link: https://www.econbiz.de/10011751432

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

Haufler, Andreas; Schindler, Dirk - In: European economic review : EER 155 (2023), pp. 1-28

Persistent link: https://www.econbiz.de/10014438915

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 show that when countries set their tax policies non …

Persistent link: https://www.econbiz.de/10014458817

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

Haufler, Andreas; Schindler, Dirk - 2021

Persistent link: https://www.econbiz.de/10012806787

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

Haufler, Andreas; Schindler, Dirk - 2021

Persistent link: https://www.econbiz.de/10013348047

Introducing an IP license box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - In: International tax and public finance 24 (2017) 6, pp. 927-961

Persistent link: https://www.econbiz.de/10011800102

Introducing an IP license box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2016 - This version: October 2016

In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal pro t tax rates, and an...

Persistent link: https://www.econbiz.de/10011557630

Corporate effective tax rate in Sub-Saharan Africa : evidence from formal companies of Mali

Bertinelli, Luisito; Bourgain, Arnaud; Diamoutene, … - 2017

Persistent link: https://www.econbiz.de/10011853206

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