Search Results - subject:"License box"

Introducing an IP license box in Switzerland: Quantifying the effects

Chatagny, Florian; Koethenbuerger, Marko; Stimmelmayr, … - 2016

government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a … equilibrium model to quantify the economic effects of this reform. Our results reveal that the license box, combined with the … from the license box render the reform package costly, such that tax revenues might well decline after the reform. …

Persistent link: https://www.econbiz.de/10011582417

Introducing an IP license box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2016 - This version: October 2016

Persistent link: https://www.econbiz.de/10011557630

Intellectual property box regimes: Effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

Persistent link: https://www.econbiz.de/10010957635

Intellectual property box regimes: Effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013

Persistent link: https://www.econbiz.de/10010322342

Intellectual property box regimes : effective tax rates and tax policy considerations

Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013

Persistent link: https://www.econbiz.de/10010128713

Introducing an IP license box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - In: International tax and public finance 24 (2017) 6, pp. 927-961

Persistent link: https://www.econbiz.de/10011800102