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  1. Attracting profit shifting or fostering innovation?
    on patent boxes and R&D subsidies
    Autor*in: Haufler, Andreas; Schindler, Dirk
    Erschienen: February 2021
    Verlag:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2021, 02
    Schlagworte: corporate taxation; profit shifting; patent boxes; R&D tax credits; tax competition
    Umfang: 1 Online-Ressource (circa 45 Seiten)
  2. Attracting profit shifting or fostering innovation?
    on patent boxes and R&D subsidies
    Autor*in: Haufler, Andreas; Schindler, Dirk
    Erschienen: February 2021
    Verlag:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2020, 10
    Schlagworte: corporate taxation; profit shifting; patent boxes; R&D tax credits; taxcompetition
    Umfang: 1 Online-Ressource (circa 45 Seiten)
  3. Patent boxes design, patents, location and local R&D
    Erschienen: 2015
    Verlag:  Oxford University Centre for Business Taxation, Oxford

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe
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    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / Oxford University Centre for Business Taxation ; 15,18
    Schlagworte: Corporate taxation; patent boxes; location; patents; R&D; nexus approach
    Umfang: Online-Ressource (40, [4] S.), graph. Darst.
  4. Attracting profit shifting or fostering innovation?
    on patent boxes and RD subsidies
    Autor*in: Haufler, Andreas; Schindler, Dirk
    Erschienen: [2022]
    Verlag:  Collaborative Research Center Transregio 190, [München]

    Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. In this paper, we analyze the effects of patent box regimes when countries can simultaneously use patent boxes... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 553
    Fernleihe:
    keine Fernleihe

     

    Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. In this paper, we analyze the effects of patent box regimes when countries can simultaneously use 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 international profit shifting. In equilibrium, patent box regimes emerge endogenously under policy competition, but never under policy coordination. We also compare the competition for mobile patents with the competition for mobile R&D units and show that enforcing a nexus principle is likely to reduce the aggressiveness of patent box regimes.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/282028
    Schriftenreihe: Discussion paper / Rationality & Competition, CRC TRR 190 ; no. 336 (September 9, 2022)
    Schlagworte: corporate taxation; profit shifting; patent boxes; R&D tax credits; tax competition
    Umfang: 1 Online-Ressource (circa 50 Seiten)