The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad
In: International Trade in Services and Intangibles in the Era of Globalization
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- Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 2000.
"Has U.S. Investment Abroad Become More Sensitive to Tax Rates?,"
in: International Taxation and Multinational Activity, pages 9-38
National Bureau of Economic Research, Inc.
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Finance and Economics Discussion Series
2004-17, Board of Governors of the Federal Reserve System (U.S.).
- Jason G. Cummins, 2005. "A New Approach to the Valuation of Intangible Capital," NBER Chapters, in: Measuring Capital in the New Economy, pages 47-72 National Bureau of Economic Research, Inc.
- Jason G. Cummins, 2003. "A New Approach to the Valuation of Intangible Capital," NBER Working Papers 9924, National Bureau of Economic Research, Inc.
- Bloom, Nick & Griffith, Rachel & Van Reenen, John, 2002.
"Do R&D tax credits work? Evidence from a panel of countries 1979-1997,"
Journal of Public Economics,
Elsevier, vol. 85(1), pages 1-31, July.
- Nicholas Bloom & Rachel Griffith & John Van Reenen, 2007. "Do R&D Tax Credits Work? Evidence from a Panel of Countries 1979-1997," Discussion Papers 07-020, Stanford Institute for Economic Policy Research.
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