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Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies

Social Science Research Network, 2023
Many 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
semanticscholar   +1 more source

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