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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011
-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
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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011
-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
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The value of a loss : the impact of restricting tax loss transfers
Bührle, Anna Theresa; Casi-Eberhard, Elisa; Stage, Barbara - 2023 - This version: August 2023
We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax shield after a substantial ownership change. Using staggered changes to these rules, we find that limiting the transfer of tax losses reduces the number of M&As with...
Persistent link: https://www.econbiz.de/10014384444
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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - Volkswirtschaftliche Fakultät, … - 2011
-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/10009018021
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Entrepreneurial Innovations and Taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - CESifo - 2011
-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/10009024844
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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - C.E.P.R. Discussion Papers - 2012
entrepreneurs’ choice of riskiness (quality) of an innovation project, and on their mode of commercializing the innovation (market …
Persistent link: https://www.econbiz.de/10011083431
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Innovation types at SMEs and external influencing factors
Walicka, Monika - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 3, pp. 73-81
Stimulating innovation is one of the pressing policy challenges facing many countries in the world today. The paper … small and medium size enterprises (SMEs) in Poland were subjected to a survey. The data collected revealed the innovation … types of SMEs in Poland and external financial factors influencing innovation the most. The results show external factors …
Persistent link: https://www.econbiz.de/10010515542
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Innovation types at SMEs and external influencing factors
Walicka, Monika - In: e-Finanse: Financial Internet Quarterly 10 (2014) 3, pp. 73-81
Stimulating innovation is one of the pressing policy challenges facing many countries in the world today. The paper … small and medium size enterprises (SMEs) in Poland were subjected to a survey. The data collected revealed the innovation … types of SMEs in Poland and external financial factors influencing innovation the most. The results show external factors …
Persistent link: https://www.econbiz.de/10011551435
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INNOVATION TYPES AT SMEs AND EXTERNAL INFLUENCING FACTORS
Walicka, Monika - In: "e-Finanse" 10 (2014) 3, pp. 73-81
Stimulating innovation is one of the pressing policy challenges facing many countries in the world today. The paper … small and medium size enterprises (SMEs) in Poland were subjected to a survey. The data collected revealed the innovation … types of SMEs in Poland and external financial factors influencing innovation the most. The results show external factors …
Persistent link: https://www.econbiz.de/10011145203
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Jostling for advantage : licensing and entry into patent portfolio races
Siebert, Ralph; Graevenitz, Georg von - 2006
Licensing in a patent thicket allows firms to either avoid or resolve hold-up. Firms' R&D incentives depend on whether they license ex ante or ex post. We develop a model of a patent portfolio race, which allows for endogenous R&D efforts, to study firms' choice between ex ante and ex post...
Persistent link: https://www.econbiz.de/10010365900