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Corporate taxation and the quality of research and development
Ernst, Christof; Richter, Katharina; Riedel, Nadine - 2013
corporate patent applications to the European patent office, we find that a low tax rate on patent income is instrumental in …
Persistent link: https://www.econbiz.de/10009708061
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Corporate taxation and the quality of research and development
Ernst, Christof; Richter, Katharina; Riedel, Nadine - 2013
corporate patent applications to the European patent office, we find that a low tax rate on patent income is instrumental in …
Persistent link: https://www.econbiz.de/10010311628
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Corporate taxation and the quality of research and development
Ernst, Christof; Richter, Katharina; Riedel, Nadine - 2013
countries moreover reduced their income tax rates on R&D output (patent boxes). Previous papers have shown that all three tax … on corporate patent applications to the European patent office, we find that a low tax rate on patent income is …
Persistent link: https://www.econbiz.de/10010311772
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Corporate taxation and the quality of research and development
Ernst, Christof; Richter, Katharina; Riedel, Nadine - Forschungszentrum Innovation und Dienstleistung, … - 2013
corporate patent applications to the European patent office, we find that a low tax rate on patent income is instrumental in …
Persistent link: https://www.econbiz.de/10010955036
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Corporate taxation and the quality of research and development
Ernst, Christof; Richter, Katharina; Riedel, Nadine - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
countries moreover reduced their income tax rates on R&D output (patent boxes). Previous papers have shown that all three tax … on corporate patent applications to the European patent office, we find that a low tax rate on patent income is …
Persistent link: https://www.econbiz.de/10010957735
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Corporate taxation and the quality of research & development
Ernst, Christoph; Richter, Katharina; Riedel, Nadine - Saïd Business School, Oxford University - 2013
corporate patent applications to the European patent office, we find that a low tax rate on patent income is instrumental in …
Persistent link: https://www.econbiz.de/10010925675
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Tax incentives for research and development and their use in tax planning
Pfeiffer, Olena; Spengel, Christoph - 2017
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...
Persistent link: https://www.econbiz.de/10011745029
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Higher taxes on less elastic goods? : evidence from German municipalities
Blesse, Sebastian; Doerrenberg, Philipp; Rauch, Anna - 2018
German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax policy is consistent with the seminal inverse-elasticity rule. First, we estimate the...
Persistent link: https://www.econbiz.de/10011900011
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Essays on dynamic issues in corporate taxation
Altshuler, Rosanne - 1988
Persistent link: https://www.econbiz.de/10000835212
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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