Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Year of publication: |
February 2021
|
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Authors: | Haufler, Andreas ; Schindler, Dirk |
Publisher: |
[Oxford] : [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation] |
Subject: | corporate taxation | profit shifting | patent boxes | R&D tax credits | taxcompetition | Patent | Gewinnverlagerung | Income shifting | Steuervergünstigung | Tax incentive | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Innovation | Industrieforschung | Industrial research | Körperschaftsteuer | Corporate income tax | Subvention | Subsidy | Forschungsfinanzierung | Research funding | Steuerwettbewerb | Tax competition |
Extent: | 1 Online-Ressource (circa 45 Seiten) |
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Series: | Working paper. - Oxford : [Verlag nicht ermittelbar], ZDB-ID 2485610-1. - Vol. 2020, 10 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Source: | ECONIS - Online Catalogue of the ZBW |
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