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  1. Attracting profit shifting or fostering innovation?
    on patent boxes and RD subsidies
    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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    Verlag (kostenfrei)
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 553
    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)