Tax incentives for research and development and their use in tax planning
Year of publication: |
2017
|
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Authors: | Pfeiffer, Olena ; Spengel, Christoph |
Publisher: |
Mannheim : ZEW, Centre for European Economic Research |
Subject: | research and development | R&D | tax planning | corporate taxation | Steuervergünstigung | Tax incentive | Industrieforschung | Industrial research | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation | Technologiepolitik | Technology policy |
Extent: | 1 Online-Ressource (circa 57 Seiten) Illustrationen |
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Series: | ZEW discussion papers. - Mannheim : ZEW, ZDB-ID 2125128-9. - Vol. no. 17, 046 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Other identifiers: | hdl:10419/171214 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; F23 - Multinational Firms; International Business ; H26 - Tax Evasion ; H3 - Fiscal Policies and Behavior of Economic Agents |
Source: | ECONIS - Online Catalogue of the ZBW |
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