The Patent Box : A Fiscal Race to the Bottom or Optimal Implementation of Tax Policy?

This paper discusses the development and effectiveness of Patent Box regimes jurisdictionally and over time. The author follows with an analysis of under what conditions a Patent Box regime would fit within United States fiscal policy

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Year of publication:	2016
Authors:	Beretich, Thomas
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Patent \| Theorie \| Theory \| Steuerpolitik \| Tax policy \| Steuerwettbewerb \| Tax competition \| Finanzpolitik \| Fiscal policy \| Optimale Besteuerung \| Optimal taxation

Extent:	1 Online-Ressource (32 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 12, 2014 erstellt
Other identifiers:	10.2139/ssrn.2880183 [DOI]
Classification:	O31 - Innovation and Invention: Processes and Incentives ; O32 - Management of Technological Innovation and R&D ; O34 - Intellectual Property Rights: National and International Issues ; O38 - Government Policy
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012978114