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 … advantage offered through patent box regimes is found to deter local innovative activities, whereas R&D development conditions … conditions tend to grant a tax advantage that is slightly greater than optimal from a local R&D impact perspective. …