Zobrazeno 1 - 10
of 77
pro vyhledávání: '"Intellectual Property Boxes"'
Autor:
Bornemann, Tobias1 (AUTHOR), Kelley Laplante, Stacie O.2 (AUTHOR), Osswald, Benjamin3 (AUTHOR)
Publikováno v:
Journal of the American Taxation Association. Fall2023, Vol. 45 Issue 2, p7-33. 27p.
Publikováno v:
Fiscal Studies, 2017 Dec 01. 38(4), 719-745.
Externí odkaz:
https://www.jstor.org/stable/26605642
Autor:
Bornemann, Tobias, Oßwald, Benjamin
We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Bel
Externí odkaz:
http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf
Publikováno v:
The Journal of the American Taxation Association. :1-28
We exploit a quasi-experimental setting with high internal validity to measure the effect of adopting an intellectual property (IP) box on innovative activity and tax benefits. We document innovative activity increases, including patent applications,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0319e292e2fc6b39162b0c991df6f993
https://doi.org/10.2308/jata-2021-013
https://doi.org/10.2308/jata-2021-013
Akademický článek
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Autor:
Bornemann, Tobias, Oßwald, Benjamin
We exploit a quasi-experimental setting to cleanly identify the effect of the adoption of an intellectual property box (IP box) on innovative activity and effective tax rates. We document an increase in innovative activity, including patent applicati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______777::8ce5a6fac4164722e964f45ce126fc1b
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3115977
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3115977
We exploit a quasi-experimental setting to cleanly identify the effect of the adoption of an intellectual property box (IP box) on innovative activity and effective tax rates. We document an increase in innovative activity, including patent applicati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_____10560::ce90816608e644d61047ebb07ac997e9
https://research.wu.ac.at/de/publications/1c4b35f5-b719-4b16-82aa-20606d937c47
https://research.wu.ac.at/de/publications/1c4b35f5-b719-4b16-82aa-20606d937c47
Publikováno v:
Fiscal Studies. 38:719-745
The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union (EU) in the past 20 years. However, it is unclear whether or not the ECJ's decisions and the corresponding reactions by the mem
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3e68b935e9fb8f77cd07e48493af9472
https://doi.org/10.1111/1475-5890.12135
https://doi.org/10.1111/1475-5890.12135
We examine the effect of the introduction of a large tax rate cut on patent income in Belgium on firms’ patenting activities and effective tax rates (ETRs). In contrast to contemporaneous research on intellectual property (IP) boxes that examines m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_____10560::8cf2d98a4a5186f3af736656629e89ec
https://research.wu.ac.at/de/publications/0626fddc-8b2b-459d-a002-c2b9ba148175
https://research.wu.ac.at/de/publications/0626fddc-8b2b-459d-a002-c2b9ba148175
We investigate whether the adoption of an intellectual property box increases innovative activity and what type of firms benefit. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::d2437aef2196613485d866b29585f5cb
https://hdl.handle.net/10419/190983
https://hdl.handle.net/10419/190983