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Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations · Study

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PreprintIntellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

Lisa Evers2013

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Preprintgreen2013

Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

Lisa Evers · Helen Miller · Christoph Spengel

12 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Taxation and Legal Issues Innovation Policy and R&D

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References

1993Geographic Localization of Knowledge Spillovers as Evidenced by Patent Citations 1963Capital Theory and Investment Behavior 1967Tax Policy and Investment Behavior 1999Theories of Tax Competition 2002Geographic Localization of International Technology Diffusion 2000How effective are fiscal incentives for R&D? A review of the evidence 2007Do countries compete over corporate tax rates?2002Corporate income tax reforms and international tax competition

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2015Switzerland in a Post-BEPS World

Details

Year2013

Typepreprint

Published2013-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations12

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2139/ssrn.2333610

openalex_workW3125336986

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