Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
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- Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
- Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
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Cited by:
- Haufler, Andreas & Schindler, Dirk, 2023.
"Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies,"
European Economic Review, Elsevier, vol. 155(C).
- Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.
- Haufler, Andreas & Schindler, Dirk, 2022. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies," Rationality and Competition Discussion Paper Series 336, CRC TRR 190 Rationality and Competition.
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More about this item
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IPR-2023-08-21 (Intellectual Property Rights)
- NEP-PPM-2023-08-21 (Project, Program and Portfolio Management)
- NEP-PUB-2023-08-21 (Public Finance)
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