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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
national innovation systems. We conclude with a broad consideration of what these may be for the varied and variably developed … business innovation capabilities found across the EU. …
Persistent link: https://www.econbiz.de/10011982078
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
Persistent link: https://www.econbiz.de/10012697801
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
Persistent link: https://www.econbiz.de/10012659100
process of innovation production, we uncover substantial heterogeneity in the impact of business taxation for various R …
Persistent link: https://www.econbiz.de/10013399571
Persistent link: https://www.econbiz.de/10000840724
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
proportion of innovative entrepreneurs. Taxes, being recurring costs, may reduce the "prize" of innovation and the profit from …
Persistent link: https://www.econbiz.de/10010477112
Persistent link: https://www.econbiz.de/10013348047
patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …-cooperatively, innovation is fostered, at the margin, only by the R&D subsidy, whereas the patent box tax rate is targeted at attracting …
Persistent link: https://www.econbiz.de/10014458817