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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 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/10010128713
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License expenditures of incumbents and potential entrants : an empirical analysis of firm behavior
Czarnitzki, Dirk (contributor); Kraft, Kornelius (contributor) - 2005
variables the motives for innovation expenditures are also taken into account. We differentiate between firms which intend to …
Persistent link: https://www.econbiz.de/10002822031
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Patent thickets, licensing and innovative performance
Cockburn, Iain (contributor); MacGarvie, Megan (contributor) - 2009
higher innovative performance for firms that do not in-license. Furthermore, the effects of fragmentation on innovation also …
Persistent link: https://www.econbiz.de/10003922582
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Patent thickets, licensing and innovative performance
Cockburn, Iain (contributor); MacGarvie, Megan (contributor) - 2008
, but only for firms that engage in in-licensing and only for product innovation. The relationship between fragmentation and …
Persistent link: https://www.econbiz.de/10003784653
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Spillover from the haven : cross-border externalities of patent box regimes within multinational firms
Schwab, Thomas; Todtenhaupt, Maximilian - 2016
This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and thereby increase domestic investment. We test this mechanism for the case of research activity. By...
Persistent link: https://www.econbiz.de/10011558129
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Incorporating innovation subsidies in the CDM framework : empirical evidence from Belgium
Czarnitzki, Dirk; Delanote, Julie - 2016 - This version: May 2016
This paper integrates innovation input and output effects of R&D subsidies into a modified Crépon–Duguet–Mairesse (CDM …
Persistent link: https://www.econbiz.de/10011487998
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Firm level innovation and productivity : is there a common story across countries?
Janz, Norbert (contributor); Lööf, Hans (contributor);  … - 2003
Persistent link: https://www.econbiz.de/10001774214
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Knowledge flows, R&D spillovers and innovation
Peri, Giovanni (contributor) - 2003
Persistent link: https://www.econbiz.de/10001792560
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Review on the literature of mergers on innovation
Schulz, Norbert (contributor) - 2007
Both M&A and innovation are instruments for growth and competitive advantage. Therefore they are fundamental to each … unfortunate as both processes - the process of innovation and the process of mergers and acquisitions - are intimately connected …. The impact of mergers on innovation can only be rigorously assessed, if the converse direction of influence - mergers …
Persistent link: https://www.econbiz.de/10003554680
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The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?
Schäfer, Anne; Spengel, Christoph - 2003
The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...
Persistent link: https://www.econbiz.de/10011448681