Alstadsæter, Annette; Barrios Cobos, Salvador; … - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for … determinants of patent registration across a large sample of countries. Importantly, we disentangle the effects of corporate income … taxation from the tax advantage of patent boxes. We also exploit a new and original dataset on patent box features such as the …
