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Steuerliche Effekte europäischer Patentboxen

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Abstract

Patent box systems have become particular popular in various European countries. In this article, we provide a survey on the design of the patent box regimes for a sample of European countries as well as on the empirical literature on profit shifting of multinational enterprises. The majority of these works, however, does not consider the impact of patent box regimes on profit shifting of multinationals. Therefore, we present in the second half of this article the results of the study by Koethenbuerger, Liberini and Stimmelmayr (2018), which explicitly analyses the profit shifting of multinationals by means of European patent boxes.

Suggested Citation

  • Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Steuerliche Effekte europäischer Patentboxen," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 12(1), pages 73-82, March.
    • Handle: RePEc:kof:anskof:v:12:y:2018:i:1:p:73-82
    DOI: 10.3929/ethz-a-005427569
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    More about this item

    Keywords

    tax avoiding; patent box; multinational enterprises; profit shifting;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models

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