Haufler, Andreas; Schindler, Dirk - 2022
policy coordination. We also compare the competition for mobile patents with the competition for mobile R&D units and show … patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …-cooperatively, innovation is fostered, at the margin, only by the R&D subsidy, whereas the patent box tax rate is targeted at attracting …