Tax attractiveness and the location of patents
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Cited by:
- Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021.
"Should there be lower taxes on patent income?,"
Research Policy, Elsevier, vol. 50(1).
- Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should There Be Lower Taxes on Patent Income?," NBER Working Papers 24843, National Bureau of Economic Research, Inc.
- Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should there be lower taxes on patent income?," IFS Working Papers W18/19, Institute for Fiscal Studies.
- Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2019. "Should There Be Lower Taxes On Patent Income?," Rationality and Competition Discussion Paper Series 177, CRC TRR 190 Rationality and Competition.
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More about this item
Keywords
International taxation; Tax attractiveness; Intellectual property; Location decision; Multinational enterprise;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EUR-2015-05-09 (Microeconomic European Issues)
- NEP-INO-2015-05-09 (Innovation)
- NEP-IPR-2015-05-09 (Intellectual Property Rights)
- NEP-PUB-2015-05-09 (Public Finance)
- NEP-URE-2015-05-09 (Urban & Real Estate Economics)
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