patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …

patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …

IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at … countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax …

IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at … countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax …

Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for … taxation from the tax advantage of patent boxes. We also exploit a new and original dataset on patent box features such as the … conditionality on performing research in the country, and their scope. We find that patent boxes have a considerable effect on …

Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for … taxation from the tax advantage of patent boxes. We also exploit a new and original dataset on patent box features such as the … conditionality on performing research in the country, and their scope. We find that patent boxes have a considerable effect on …