Zobrazeno 1 - 6
of 6
pro vyhledávání: '"JEL H21, H25"'
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
Autor:
Bornemann, Tobias
This study analyzes the impact of transfer pricing on multinational enterprises' R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: li
Externí odkaz:
http://epub.wu.ac.at/6057/1/SSRN%2Did3114071.pdf
Autor:
Bornemann, Tobias
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxab
Externí odkaz:
http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf
Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under
Externí odkaz:
http://epub.wu.ac.at/4514/1/SSRN%2Did2442749(1).pdf
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
Autor:
Ortmann, Regina
My dissertation scrutinizes the implications of a harmonized European corporate tax system for firms' and businesses' decision-making. Specifically, I examine the cross-border consolidation of profits and losses, the design of the apportionment formu