Introducing an IP license box in Switzerland : quantifying the effects
Florian Chatagny, Marko Koethenbuerger, Michael Stimmelmayr
| Year of publication: |
December 2017
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| Authors: | Chatagny, Florian ; Köthenbürger, Marko ; Stimmelmayr, Michael |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 24.2017, 6, p. 927-961
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| Subject: | Tax competition | License box | Mobile firm profits | Corporate tax reform | Dynamic general equilibrium model | Steuerwettbewerb | Schweiz | Switzerland | Steuerreform | Tax reform | Lizenz | Licence | Allgemeines Gleichgewicht | General equilibrium | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Dynamisches Gleichgewicht | Dynamic equilibrium | Steuerwirkung | Tax effects |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-017-9441-8 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011800102