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The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10009003573
that national differences of the pass-through speed in the EU can be regarded as a retail-oriented indicator of financial …
Persistent link: https://www.econbiz.de/10010298095
like the EU deficit limits. The econometric results indicate that the decline is largely due to two developments: First to … privatisation process nor EU deficit restrictions of the Maastricht Treaty can explain the decline. …
Persistent link: https://www.econbiz.de/10010298102
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
that national differences of the pass-through speed in the EU can be regarded as a retail-oriented indicator of financial …
Persistent link: https://www.econbiz.de/10005097791
like the EU deficit limits. The econometric results indicate that the decline is largely due to two developments: First to … privatisation process nor EU deficit restrictions of the Maastricht Treaty can explain the decline. …
Persistent link: https://www.econbiz.de/10005098130
Persistent link: https://www.econbiz.de/10005809220
Persistent link: https://www.econbiz.de/10000414389
Persistent link: https://www.econbiz.de/10000339784
Persistent link: https://www.econbiz.de/10000138863