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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011
-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10010275011
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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011
-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10010427596
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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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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011
-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10009124617
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Entrepreneurial Innovations and Taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2012
growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the … fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms …
Persistent link: https://www.econbiz.de/10010320415
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Entrepreneurial innovations and taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2012
growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the … fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms …
Persistent link: https://www.econbiz.de/10009530995
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - In: International tax and public finance 22 (2015) 3, pp. 502-530
Persistent link: https://www.econbiz.de/10011303667
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Entrepreneurial, innovations ansd taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2012
Persistent link: https://www.econbiz.de/10009664175
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 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/10010228563
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Entrepreneurial innovations and taxation
Hauer, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011
Persistent link: https://www.econbiz.de/10009387231