Intellectual property box regimes: effective tax rates and tax policy considerations
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DOI: 10.1007/s10797-014-9328-x
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- Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
- Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
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More about this item
Keywords
Corporate taxation; Effective tax rate; Intellectual property; Patent box; Innovation box; Preferential tax rate; H25; H32; H87; K34; O38;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
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