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Tobacco industry pricing strategies during recent tax adjustments in Mexico: evidence from sales data. [PDF]
Saenz-de-Miera B +4 more
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Social enterprise as a strategy to advance patient-oriented health services innovation: learning from the Alberta Family Integrated Care model. [PDF]
Shahid A, Graham K, Benzies K.
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Projeto BEPS, BEPS 2.0 e o combate ao Profit Shifting e ao Base Eroction à nível internacional
Carlos Renato Cunha +1 more
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Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies
Social Science Research Network, 2023Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at attracting inward ...
Andreas Haufler, Dirk Schindler
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