Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Andreas Haufler, Dirk Schindler
| Year of publication: |
2023
|
|---|---|
| Authors: | Haufler, Andreas ; Schindler, Dirk |
| Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 155.2023, p. 1-28
|
| Subject: | Corporate taxation | Profit shifting | Patent boxes | R&D tax credits | Tax competition | Steuerwettbewerb | Patent | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Steuervergünstigung | Tax incentive | Unternehmensbesteuerung | Innovation | Industrieforschung | Industrial research | Theorie | Theory | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.euroecorev.2023.104446 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014438915