Alstadsæter, Annette; Barrios, Salvador; Nicodème, … - 2015
the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the … attracting patents, mostly because of their favourable tax treatment, especially for high-quality patents. Patent boxes with a … large scope in terms of tax base definition also have stronger effects on the location of patents. The size of the tax …