(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes

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Autor(in)

Datum

2019-07

Typ

Working Paper

ETH Bibliographie

yes

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Publikationsstatus

published

Externe Links

Zeitschrift / Serie

EconPol Working Paper Series

Band

3(29)

Verlag

ifo Institut

Thema

Discriminatory taxation; Patent box; Productivity; Multinational enterprises; Profit shifting

Organisationseinheit

03988 - Köthenbürger, Marko / Köthenbürger, Marko
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute

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ETH Bibliographie

yes

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Research Collection