Shehaj, Pranvera; Weichenrieder, Alfons J. - 2021
The paper discusses the effects of the corporate tax on local R&D expenditures by multinational enterprises (MNEs) when … the standard corporate tax may have positive effects on the R&D expenditures in the country that carries out the corporate …. Therefore, a higher corporate tax, which increases value of the cost deductibility of R&D, may actually foster R&D. This …