[go: up one dir, main page]
More Web Proxy on the site http://driver.im/
create a website
Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms. (2016). Todtenhaupt, Maximilian ; Schwab, Thomas.
In: ZEW Discussion Papers.
RePEc:zbw:zewdip:16073.

Full description at Econpapers || Download paper

Cited: 3

Citations received by this document

Cites: 29

References cited by this document

Cocites: 26

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Corporate Income Tax, IP Boxes and the Location of R&D. (2021). Weichenrieder, Alfons ; Shehaj, Pranvera.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9397.

    Full description at Econpapers || Download paper

  2. Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19. (2018). .
    In: Annual Economic Reports / Jahresgutachten.
    RePEc:zbw:svrwjg:201819.

    Full description at Econpapers || Download paper

  3. Corporate Taxes, Patent Shifting and Anti-Avoidance Rules: Empirical Evidence. (2018). Knoll, Bodo ; Riedel, Nadine ; Bohm, Tobias ; Baumann, Martina.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6967.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Alstadsæter, Annette, Barrios, Salvador, Nicodème, Gaëtan, Skonieczna, Agnieszka, & Vezzani, Antonio. 2015. Patent boxes design, patents, location and local R&D. Oxford University Centre for Business Taxation Working Paper 15/18. Oxford University Centre for Business Taxation.

  2. Becker, Johannes, Fuest, Clemens, & Riedel, Nadine. 2012. Corporate tax effects on the quality and quantity of FDI. European Economic Review, 56(8), 1495– 1511.

  3. Bena, Jan, & Li, Kai. 2014. Corporate Innovations and Mergers and Acquisitions.

  4. Bloom, Nick, Griffith, Rachel, & Van Reenen, John. 2002. Do R&D tax credits work? Evidence from a panel of countries 1979–1997. Journal of Public Economics, 85(1), 1–31.

  5. Blundell, Richard, Griffith, Rachel, & Van Reenen, John. 1995. Dynamic count data models of technological innovation. The Economic Journal, 105(429), 333–344.

  6. Bradley, Sebastien J, Dauchy, Estelle, & Robinson, Leslie. 2015. Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership. National Tax Journal, 68(4).

  7. Desai, Mihir A, Foley, C Fritz, & Hines, James R. 2006. Do tax havens divert economic activity? Economics Letters, 90(2), 219–224.

  8. Dharmapala, Dhammika. 2008. What problems and opportunities are created by tax havens? Oxford Review of Economic Policy, 24(4), 661–679.

  9. Dischinger, Matthias, & Riedel, Nadine. 2011. Corporate taxes and the location of intangible assets within multinational firms. Journal of Public Economics, 95(7), 691–707.

  10. Ernst, Christof, Richter, Katharina, & Riedel, Nadine. 2014. Corporate taxation and the quality of research and development. International Tax and Public Finance, 21(4), 694–719.

  11. Evers, Lisa, Miller, Helen, & Spengel, Christoph. 2015. Intellectual property box regimes: effective tax rates and tax policy considerations. International Tax and Public Finance, 22(3), 502–530.

  12. Griffith, Rachel, Miller, Helen, & O’Connell, Martin. 2014. Ownership of intellectual property and corporate taxation. Journal of Public Economics, 112, 12–23.

  13. Guellec, Dominique, & de la Potterie, Bruno van Pottelsberghe. 2001. The internationalisation of technology analysed with patent data. Research Policy, 30(8), 1253–1266.

  14. Hagedoorn, John, & Cloodt, Myriam. 2003. Measuring innovative performance: is there an advantage in using multiple indicators? Research Policy, 32(8), 1365–1379.

  15. Hall, Bronwyn H, Mairesse, Jacques, & Mohnen, Pierre. 2010. Measuring the Returns to R&D. Chap. 24, pages 1033–1082 of: Hall, Bronwyn H., & Rosenberg, Nathan (eds), Handbook of the Economics of Innovation, vol. 2. Elsevier.

  16. Hall, Bronwyn H, Thoma, Grid, & Torrisi, Salvatore. 2007. The market value of patents and R&D: evidence from European firms. NBER Working Paper No. 13426.

  17. Hall, Robert E, & Jorgenson, Dale W. 1967. Tax policy and investment behavior. The American Economic Review, 57(3), 391–414.
    Paper not yet in RePEc: Add citation now

  18. Harhoff, Dietmar, Narin, Francis, Scherer, Frederic M, & Vopel, Katrin. 1999. Citation frequency and the value of patented inventions. Review of Economics and statistics, 81(3), 511–515.

  19. Haufler, Andreas, & Stähler, Frank. 2013. Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes. International Economic Review, 54(2), 665–692.

  20. Hong, Qing, & Smart, Michael. 2010. In praise of tax havens: International tax planning and foreign direct investment. European Economic Review, 54(1), 82–95.

  21. Jacob, Jojo. 2013. PATSTAT database for patent-based research. Innovation and Development, Volume 3.

  22. Karkinsky, Tom, & Riedel, Nadine. 2012. Corporate taxation and the choice of patent location within multinational firms. Journal of International Economics, 88(1), 176–185.

  23. Lanjouw, Jean O, & Schankerman, Mark. 2004. Patent quality and research productivity: Measuring innovation with multiple indicators. The Economic Journal, 114(495), 441–465.

  24. Mamuneas, Theofanis P, & Nadiri, M Ishaq. 1996. Public R&D policies and cost behavior of the US manufacturing industries. Journal of Public Economics, 63(1), 57–81.

  25. Melitz, Marc, Helpman, Elhanan, & Yeaple, Stephen. 2004. Export versus FDI with heterogeneous firms. American Economic Review, 94(1), 300–316.

  26. Seru, Amit. 2014. Firm boundaries matter: Evidence from conglomerates and R&D activity. Journal of Financial Economics, 111(2), 381–405.

  27. Slemrod, Joel, & Wilson, John D. 2009. Tax competition with parasitic tax havens.

  28. Stiebale, Joel. 2016. Cross-border M&As and innovative activity of acquiring and target firms. Journal of International Economics, 99, 1–15.

  29. Wilson, Daniel J. 2009. Beggar thy neighbor? The in-state, out-of-state, and aggregate effects of R&D tax credits. The Review of Economics and Statistics, 91(2), 431–436.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Corporate R&D intensity decomposition: Different data, different results?. (2020). Moncada-Paternò-Castello, Pietro ; Moncada-Paternò-Castello, Pietro ; Moncada-Paternò-Castello, Pietro ; Cincera, Michele ; Amoroso, Sara ; Moncada-Paterno, Pietro.
    In: ULB Institutional Repository.
    RePEc:ulb:ulbeco:2013/320470.

    Full description at Econpapers || Download paper

  2. Tax expenditure and the treatment of tax incentives for investment. (2018). von Haldenwang, Christian ; Redonda, Agustin ; Schwab, Jakob ; Rozemberg, Ricardo ; Melamud, Ariel ; Johnson, Lise ; Hallerberg, Mark ; de Sarralde, Santiago Diaz.
    In: Economics Discussion Papers.
    RePEc:zbw:ifwedp:201857.

    Full description at Econpapers || Download paper

  3. Profit shifting and industrial heterogeneity. (2018). d'Andria, Diego ; Barrios, Salvador.
    In: JRC Working Papers on Taxation & Structural Reforms.
    RePEc:ipt:taxref:201607.

    Full description at Econpapers || Download paper

  4. Taming Tax Competition with a European Corporate Income Tax. (2018). le cacheux, jacques ; Candau, Fabien ; LeCacheux, Jacques .
    In: Post-Print.
    RePEc:hal:journl:hal-02138622.

    Full description at Econpapers || Download paper

  5. A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives. (2018). Savin, Ivan ; d'Andria, Diego ; Dandria, D.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:127:y:2018:i:c:p:38-56.

    Full description at Econpapers || Download paper

  6. An International Comparison of Tax Assistance for R&D: 2017 Update and Extension to Patent Boxes. (2018). Lester, John ; Warda, Jacek.
    In: SPP Research Papers.
    RePEc:clh:resear:v:11:y:2018:i:13.

    Full description at Econpapers || Download paper

  7. Is it just Luring Reported Profit? The Case of European Patent Boxes. (2018). Stimmelmayr, Michael ; Liberini, Federica ; Koethenbuerger, Marko ; Kothenburger, Marko.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7061.

    Full description at Econpapers || Download paper

  8. Corporate Taxes, Patent Shifting and Anti-Avoidance Rules: Empirical Evidence. (2018). Knoll, Bodo ; Riedel, Nadine ; Bohm, Tobias ; Baumann, Martina.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6967.

    Full description at Econpapers || Download paper

  9. Tax incentives for research and development and their use in tax planning. (2017). Spengel, Christoph ; Pfeiffer, Olena.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:17046.

    Full description at Econpapers || Download paper

  10. Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms. (2017). Schwab, Thomas ; Todtenhaupt, Maximilian.
    In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking.
    RePEc:zbw:vfsc17:168148.

    Full description at Econpapers || Download paper

  11. Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base. (2017). Pontikakis, Dimitrios ; d'Andria, Diego ; Skonieczna, Agnieszka .
    In: JRC Working Papers on Taxation & Structural Reforms.
    RePEc:ipt:taxref:201703.

    Full description at Econpapers || Download paper

  12. Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms. (2017). Schwab, Thomas ; Todtenhaupt, Maximilian.
    In: Working Papers.
    RePEc:ieb:wpaper:doc2017-15.

    Full description at Econpapers || Download paper

  13. Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2017). Richter, Wolfram.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6564.

    Full description at Econpapers || Download paper

  14. Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms. (2016). Todtenhaupt, Maximilian ; Schwab, Thomas.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:16073.

    Full description at Econpapers || Download paper

  15. Corporate taxation and location of intangible assets: Patents vs. trademarks. (2016). Dudar, Olena ; Voget, Johannes.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:16015.

    Full description at Econpapers || Download paper

  16. Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2016). Richter, Wolfram ; Breuer, Markus .
    In: Annual Conference 2016 (Augsburg): Demographic Change.
    RePEc:zbw:vfsc16:145621.

    Full description at Econpapers || Download paper

  17. Is it Luring Innovations or just Profit? The Case of European Patent Boxes. (2016). Stimmelmayr, Michael ; Liberini, Federica ; Koethenbuerger, Marko.
    In: Annual Conference 2016 (Augsburg): Demographic Change.
    RePEc:zbw:vfsc16:145582.

    Full description at Econpapers || Download paper

  18. Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies. (2016). Falk, Martin.
    In: WIFO Studies.
    RePEc:wfo:wstudy:59183.

    Full description at Econpapers || Download paper

  19. Tax Policies in the European Union: 2016 Survey. (2016). Nicodème, Gaëtan ; Commission, European.
    In: Taxation Survey.
    RePEc:tax:taxsur:2016.

    Full description at Econpapers || Download paper

  20. Seçilmiş AB Ülkelerinde ve Türkiye’de Patent Gelirlerine İlişkin Vergileme “Patent Box” Rejimi. (2016). Yerel, Ahmet Burin ; Orkunolu, Iil Fulya.
    In: Sosyoekonomi Journal.
    RePEc:sos:sosjrn:160309.

    Full description at Econpapers || Download paper

  21. Disentangling the processes of firm growth and R&D investment. (2016). Coad, Alex ; Grassano, Nicola.
    In: JRC Working Papers.
    RePEc:ipt:iptwpa:jrc103175.

    Full description at Econpapers || Download paper

  22. Advanced Manufacturing Activities of Top R&D investors: Geographical and Technological Patterns. (2016). Vezzani, Antonio ; Gkotsis, Petros.
    In: JRC Working Papers.
    RePEc:ipt:iptwpa:jrc101970.

    Full description at Econpapers || Download paper

  23. Why are researchers paid bonuses? On technology spillovers and market rivalry. (2016). d'Andria, Diego ; Dandria, Diego.
    In: Research Policy.
    RePEc:eee:respol:v:45:y:2016:i:10:p:2105-2112.

    Full description at Econpapers || Download paper

  24. The Economics of Corporate and Business Tax Reform. (2016). Dharmapala, Dhammika.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5864.

    Full description at Econpapers || Download paper

  25. Tax Expenditures and Sustainability. An Overview. (2016). Redonda, Agustin.
    In: Discussion Notes.
    RePEc:ceq:discno:1603.

    Full description at Econpapers || Download paper

  26. The economics of corporate and business tax reform. (2016). Dharmapala, Dhammika.
    In: Working Papers.
    RePEc:btx:wpaper:1604.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2024-12-25 03:04:00 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.