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Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose …
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Endogene Sunk Costs und die Kostenstruktur -- Endogene Sunk Costs in einem „Love of Variety“ Modell -- Endogene Sunk Costs in einem „Ideal Variety“ Modell -- Anwendungen der Modelle mit endogenen Sunk Costs -- Schlussbemerkungen.
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The empirical analysis in ""International R&D Spillovers"" (Coe and Helpman, 1995) is first revisited by applying modern panel cointegration estimation techniques to an expanded data set that we have constructed for the purpose of this study. The new estimates confirm the key results reported in...
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Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at attracting inward profit shifting from multinational...
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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...
Persistent link: https://www.econbiz.de/10014458817
-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes. …
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