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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base
D'Andria, Diego; Pontikakis, Dimitrios; Skonieczna, … - 2017
increasingly used to stimulate investment in R&D. A recent proposal for a Common Consolidated Corporate Tax Base (CCCTB) across the … of simple extrapolations from elasticities found in literature. We find that the CCCTB without an R&D incentive would … national innovation systems. We conclude with a broad consideration of what these may be for the varied and variably developed …
Persistent link: https://www.econbiz.de/10011982078
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Patent boxes design, patents location and local R&D
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 the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10011286491
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Patent Boxes Design, Patents Location and Local R&D
Alstadsæter, Annette; Barrios, Salvador; Nicodème, … - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10011307080
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Patent Boxes Design, Patents Location and Local R&D
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 the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10012055281
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Patent boxes design, patents location and local R&D
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 the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10011983778
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
Persistent link: https://www.econbiz.de/10012697801
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2022
process of innovation production, we uncover substantial heterogeneity in the impact of business taxation for various R …
Persistent link: https://www.econbiz.de/10013399571
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
Persistent link: https://www.econbiz.de/10012659100
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FDI and taxation : a meta-Ssudy
Feld, Lars P.; Heckemeyer, Jost H. - 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10003807896
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FDI and Taxation : A Meta-Study
Feld, Lars P. - 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10012764967