This report presents new evidence on the impact of R&D tax incentives and direct funding of business R&D, drawing on …-19). This “distributed” approach facilitates a harmonised analysis of confidential business R&D and tax relief microdata in 20 … OECD countries. microBeRD provides new insights into the effectiveness of R&D tax incentives in encouraging business R&D in …

. Systemic relevance should be internalized with a levy (or "tax"), the level of which (or "tax rate") rises with the systemic …

. Moreover, implementation of the remaining steps in upgrading the tax transparency regulations Luxembourg has committed to can …

This paper provides a model-based analysis of special tax rules for corporations that invest in stocks of other … corporations. To avoid double taxation the returns from such stock investments (dividends and capital gains) are usually tax …-exempted or taxed at a reduced tax rate. This allows for considerable tax avoidance strategies, which are typically ignored when …